DMS COMPUTER SERVICE: 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 COMPUTER SERVICE
Largest movements
- Cash +€32,937
up €32,937 (+28.4%), from €115,773 to €148,709
mainly Net result for the year (+€43,726) and Depreciation (+€6,028)
- Receivables within one year +€3,967
up €3,967 (+6.8%), from €58,045 to €62,012
- Deferred charges and accrued income -€3,034
no longer reported in 2025 (was €3,034)
- Tangible fixed assets -€2,709
down €2,709 (-10.6%), from €25,585 to €22,877
of which Land and buildings: -€5,069
- Reserves +€43,726
up €43,726 (+52.5%), from €83,274 to €127,001
of which Distributable reserves: +€43,726
- Tax, wage and social debts -€5,411
down €5,411 (-21.9%), from €24,726 to €19,316
of which Taxes: -€5,742
- Current portion of long-term debt -€5,022
down €5,022 (-92.0%), from €5,461 to €438
- Gross operating margin +€12,209
up €12,209 (+23.3%), from €52,505 to €64,714
- Taxes +€4,087
up €4,087 (+29.6%), from €13,786 to €17,873
- Financial income +€2,679
up €2,679 (+190.8%), from €1,404 to €4,082
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 | €202,534 | €233,694 | +€31,160 | +15.4% |
| Fixed assets | 21/28 | €25,681 | €22,973 | -€2,709 | -10.5% |
| Tangible fixed assets | 22/27 | €25,585 | €22,877 | -€2,709 | -10.6% |
| Land and buildings | 22 | €25,321 | €20,251 | -€5,069 | -20.0% |
| Furniture and vehicles | 24 | €265 | €2,625 | +€2,360 | +891.4% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €176,852 | €210,721 | +€33,869 | +19.2% |
| Amounts receivable within one year | 40/41 | €58,045 | €62,012 | +€3,967 | +6.8% |
| Other amounts receivable | 41 | €58,045 | €62,012 | +€3,967 | +6.8% |
| Cash at bank and in hand | 54/58 | €115,773 | €148,709 | +€32,937 | +28.4% |
| Deferred charges and accrued income | 490/1 | €3,034 | - | -€3,034 | |
| Total equity and liabilities | 10/49 | €202,534 | €233,694 | +€31,160 | +15.4% |
| Equity | 10/15 | €169,694 | €213,421 | +€43,726 | +25.8% |
| Contributions | 10/11 | €6,200 | €6,200 | -€0 | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Uncalled capital | 101 | €12,392 | - | -€12,392 | |
| Reserves | 13 | €83,274 | €127,001 | +€43,726 | +52.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Other | 1319 | - | €1,859 | +€1,859 | |
| Tax-exempt reserves | 132 | €7,259 | €7,259 | = | 0.0% |
| Distributable reserves | 133 | €74,156 | €117,883 | +€43,726 | +59.0% |
| Profit (loss) carried forward | 14 | €80,220 | €80,220 | = | 0.0% |
| Amounts payable | 17/49 | €32,839 | €20,273 | -€12,566 | -38.3% |
| Amounts payable after more than one year | 17 | €438 | - | -€438 | |
| Financial debts | 170/4 | €438 | - | -€438 | |
| Amounts payable within one year | 42/48 | €32,401 | €20,273 | -€12,128 | -37.4% |
| Current portion of amounts payable after more than one year | 42 | €5,461 | €438 | -€5,022 | -92.0% |
| Trade debts | 44 | €2,214 | €519 | -€1,695 | -76.5% |
| Suppliers | 440/4 | €2,214 | €519 | -€1,695 | -76.5% |
| Taxes, remuneration and social security | 45 | €24,726 | €19,316 | -€5,411 | -21.9% |
| Taxes | 450/3 | €21,485 | €15,743 | -€5,742 | -26.7% |
| Remuneration and social security | 454/9 | €3,242 | €3,573 | +€331 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,523 | €6,028 | -€495 | -7.6% |
| Other operating charges | 640/8 | €980 | €681 | -€299 | -30.5% |
| Gross operating margin | 9900 | €52,505 | €64,714 | +€12,209 | +23.3% |
| Operating profit (loss) | 9901 | €45,002 | €58,005 | +€13,003 | +28.9% |
| Financial income | 75/76B | €1,404 | €4,082 | +€2,679 | +190.8% |
| Recurring financial income | 75 | €1,404 | €4,082 | +€2,679 | +190.8% |
| Financial charges | 65/66B | €472 | €488 | +€16 | +3.4% |
| Recurring financial charges | 65 | €472 | €488 | +€16 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €45,934 | €61,599 | +€15,666 | +34.1% |
| Income taxes | 67/77 | €13,786 | €17,873 | +€4,087 | +29.6% |
| Profit (loss) for the period | 9904 | €32,148 | €43,726 | +€11,579 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,148 | €43,726 | +€11,579 | +36.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.