DMS BROKER: what changed
Two fiscal 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 BROKER
Largest movements
- Cash +€70,729
up €70,729 (+128.5%), from €55,054 to €125,783
mainly Net result for the year (+€68,423) and Tax, wage and social debts (+€15,612)
- Receivables after one year +€20,000
new in 2025: €20,000
- Receivables within one year -€15,000
no longer reported in 2025 (was €15,000)
- Tangible fixed assets +€8,184
up €8,184 (+48.5%), from €16,862 to €25,046
of which Other tangible fixed assets: +€12,566
- Profit (loss) carried forward +€68,423
up €68,423 (+124.9%), from €54,789 to €123,211
- Tax, wage and social debts +€15,612
up €15,612 (+53.7%), from €29,083 to €44,696
- Taxes +€7,169
up €7,169 (+33.6%), from €21,364 to €28,533
- Depreciation +€4,139
up €4,139 (+100.6%), from €4,112 to €8,251
- Financial charges +€3,915
up €3,915 (+3563.3%), from €110 to €4,025
- Gross operating margin +€3,822
up €3,822 (+3.6%), from €106,914 to €110,736
- Other operating charges +€1,998
up €1,998 (+247.6%), from €807 to €2,804
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 | €87,666 | €171,727 | +€84,060 | +95.9% |
| Fixed assets | 21/28 | €16,862 | €25,046 | +€8,184 | +48.5% |
| Tangible fixed assets | 22/27 | €16,862 | €25,046 | +€8,184 | +48.5% |
| Plant, machinery and equipment | 23 | €16,862 | €12,481 | -€4,381 | -26.0% |
| Other tangible fixed assets | 26 | - | €12,566 | +€12,566 | |
| Current assets | 29/58 | €70,804 | €146,680 | +€75,876 | +107.2% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €15,000 | - | -€15,000 | |
| Trade receivables | 40 | €15,000 | - | -€15,000 | |
| Cash at bank and in hand | 54/58 | €55,054 | €125,783 | +€70,729 | +128.5% |
| Deferred charges and accrued income | 490/1 | €750 | €897 | +€147 | +19.6% |
| Total equity and liabilities | 10/49 | €87,666 | €171,727 | +€84,060 | +95.9% |
| Equity | 10/15 | €57,289 | €125,711 | +€68,423 | +119.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,789 | €123,211 | +€68,423 | +124.9% |
| Amounts payable | 17/49 | €30,377 | €46,015 | +€15,638 | +51.5% |
| Amounts payable within one year | 42/48 | €30,377 | €46,015 | +€15,638 | +51.5% |
| Trade debts | 44 | €1,291 | €1,319 | +€28 | +2.2% |
| Suppliers | 440/4 | €1,291 | €1,319 | +€28 | +2.2% |
| Taxes, remuneration and social security | 45 | €29,083 | €44,696 | +€15,612 | +53.7% |
| Taxes | 450/3 | €29,083 | €44,696 | +€15,612 | +53.7% |
| Other amounts payable | 47/48 | €3 | - | -€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,112 | €8,251 | +€4,139 | +100.6% |
| Other operating charges | 640/8 | €807 | €2,804 | +€1,998 | +247.6% |
| Gross operating margin | 9900 | €106,914 | €110,736 | +€3,822 | +3.6% |
| Operating profit (loss) | 9901 | €101,995 | €99,681 | -€2,314 | -2.3% |
| Financial income | 75/76B | €268 | €1,299 | +€1,031 | +384.8% |
| Recurring financial income | 75 | €268 | €1,299 | +€1,031 | +384.8% |
| Financial charges | 65/66B | €110 | €4,025 | +€3,915 | +3563.3% |
| Recurring financial charges | 65 | €110 | €4,025 | +€3,915 | +3563.3% |
| Profit (loss) for the period before taxes | 9903 | €102,153 | €96,956 | -€5,197 | -5.1% |
| Income taxes | 67/77 | €21,364 | €28,533 | +€7,169 | +33.6% |
| Profit (loss) for the period | 9904 | €80,789 | €68,423 | -€12,366 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €80,789 | €68,423 | -€12,366 | -15.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.