DMS AIRCONDITIONING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DMS AIRCONDITIONING
Largest movements
- Cash -€73,821
down €73,821 (-75.4%), from €97,843 to €24,022
mainly Investment in fixed assets (net) (-€63,085) and Stocks and contracts (-€31,113)
- Tangible fixed assets +€41,449
up €41,449 (+10.4%), from €400,062 to €441,511
of which Land and buildings: +€37,248
- Stocks and contracts +€31,113
up €31,113 (+65.4%), from €47,576 to €78,688
of which Contracts in progress: +€19,078
- Reserves +€32,899
up €32,899 (+9.0%), from €364,827 to €397,726
of which Distributable reserves: +€32,899
- Debts after one year -€22,308
down €22,308 (-13.3%), from €168,041 to €145,733
- Other debts -€15,074
no longer reported in 2025 (was €15,074)
- Accrued charges and deferred income -€13,938
down €13,938 (-98.9%), from €14,090 to €152
- Trade debts +€13,325
up €13,325 (+509.1%), from €2,618 to €15,943
- Gross operating margin -€20,664
down €20,664 (-13.1%), from €157,220 to €136,556
- Staff costs +€10,965
up €10,965 (+21.7%), from €50,541 to €61,507
- Taxes -€7,943
down €7,943 (-41.3%), from €19,237 to €11,294
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €605,219 | €602,351 | -€2,868 | -0.5% |
| Fixed assets | 21/28 | €400,312 | €441,761 | +€41,449 | +10.4% |
| Tangible fixed assets | 22/27 | €400,062 | €441,511 | +€41,449 | +10.4% |
| Land and buildings | 22 | €383,693 | €420,941 | +€37,248 | +9.7% |
| Plant, machinery and equipment | 23 | €12,166 | €17,468 | +€5,302 | +43.6% |
| Furniture and vehicles | 24 | €4,203 | €3,102 | -€1,101 | -26.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €204,907 | €160,590 | -€44,317 | -21.6% |
| Stocks and contracts in progress | 3 | €47,576 | €78,688 | +€31,113 | +65.4% |
| Stocks | 30/36 | €47,576 | €59,610 | +€12,035 | +25.3% |
| Contracts in progress | 37 | - | €19,078 | +€19,078 | |
| Amounts receivable within one year | 40/41 | €56,353 | €56,228 | -€126 | -0.2% |
| Trade receivables | 40 | €35,160 | €22,284 | -€12,876 | -36.6% |
| Other amounts receivable | 41 | €21,194 | €33,944 | +€12,750 | +60.2% |
| Cash at bank and in hand | 54/58 | €97,843 | €24,022 | -€73,821 | -75.4% |
| Deferred charges and accrued income | 490/1 | €3,135 | €1,652 | -€1,483 | -47.3% |
| Total equity and liabilities | 10/49 | €605,219 | €602,351 | -€2,868 | -0.5% |
| Equity | 10/15 | €383,427 | €416,326 | +€32,899 | +8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €364,827 | €397,726 | +€32,899 | +9.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €362,967 | €395,866 | +€32,899 | +9.1% |
| Amounts payable | 17/49 | €221,792 | €186,025 | -€35,767 | -16.1% |
| Amounts payable after more than one year | 17 | €168,041 | €145,733 | -€22,308 | -13.3% |
| Financial debts | 170/4 | €168,041 | €145,733 | -€22,308 | -13.3% |
| Amounts payable within one year | 42/48 | €39,660 | €40,140 | +€480 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €21,922 | €24,150 | +€2,228 | +10.2% |
| Trade debts | 44 | €2,618 | €15,943 | +€13,325 | +509.1% |
| Suppliers | 440/4 | €2,618 | €15,943 | +€13,325 | +509.1% |
| Taxes, remuneration and social security | 45 | €48 | €48 | = | 0.0% |
| Taxes | 450/3 | €48 | €48 | = | 0.0% |
| Other amounts payable | 47/48 | €15,074 | - | -€15,074 | |
| Accrued charges and deferred income | 492/3 | €14,090 | €152 | -€13,938 | -98.9% |
| Non-recurring operating income | 76A | - | €8,489 | +€8,489 | |
| Remuneration, social security and pensions | 62 | €50,541 | €61,507 | +€10,965 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,292 | €21,636 | -€655 | -2.9% |
| Other operating charges | 640/8 | €2,458 | €2,556 | +€98 | +4.0% |
| Gross operating margin | 9900 | €157,220 | €136,556 | -€20,664 | -13.1% |
| Operating profit (loss) | 9901 | €81,929 | €50,857 | -€31,072 | -37.9% |
| Financial income | 75/76B | €320 | €214 | -€107 | -33.3% |
| Recurring financial income | 75 | €320 | €214 | -€107 | -33.3% |
| Financial charges | 65/66B | €6,400 | €6,877 | +€477 | +7.5% |
| Recurring financial charges | 65 | €6,400 | €6,877 | +€477 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €75,849 | €44,193 | -€31,656 | -41.7% |
| Income taxes | 67/77 | €19,237 | €11,294 | -€7,943 | -41.3% |
| Profit (loss) for the period | 9904 | €56,612 | €32,899 | -€23,714 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,612 | €32,899 | -€23,714 | -41.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.