DMS Evasion: 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 Evasion
Largest movements
- Tangible fixed assets -€18,328
down €18,328 (-33.5%), from €54,784 to €36,456
- Deferred charges and accrued income -€8,220
no longer reported in 2025 (was €8,220)
- Profit (loss) carried forward -€24,639
down €24,639 (-64.8%), from -€38,029 to -€62,667
- Debts after one year -€6,727
down €6,727 (-17.3%), from €38,930 to €32,203
- Other debts +€3,284
up €3,284 (+2.3%), from €139,886 to €143,170
- Financial income -€8,814
down €8,814 (-57.9%), from €15,220 to €6,406
- Gross operating margin -€4,585
down €4,585 (-297.3%), from -€1,542 to -€6,127
- Other operating charges -€947
down €947 (-17.1%), from €5,538 to €4,591
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 | €154,237 | €126,516 | -€27,721 | -18.0% |
| Fixed assets | 21/28 | €144,784 | €126,456 | -€18,328 | -12.7% |
| Tangible fixed assets | 22/27 | €54,784 | €36,456 | -€18,328 | -33.5% |
| Furniture and vehicles | 24 | €54,784 | €36,456 | -€18,328 | -33.5% |
| Financial fixed assets | 28 | €90,000 | €90,000 | = | 0.0% |
| Current assets | 29/58 | €9,453 | €61 | -€9,392 | -99.4% |
| Amounts receivable within one year | 40/41 | €177 | €61 | -€117 | -65.9% |
| Other amounts receivable | 41 | €177 | €61 | -€117 | -65.9% |
| Cash at bank and in hand | 54/58 | €1,056 | - | -€1,056 | |
| Deferred charges and accrued income | 490/1 | €8,220 | - | -€8,220 | |
| Total equity and liabilities | 10/49 | €154,237 | €126,516 | -€27,721 | -18.0% |
| Equity | 10/15 | -€32,029 | -€56,667 | -€24,639 | -76.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,029 | -€62,667 | -€24,639 | -64.8% |
| Amounts payable | 17/49 | €186,265 | €183,183 | -€3,082 | -1.7% |
| Amounts payable after more than one year | 17 | €38,930 | €32,203 | -€6,727 | -17.3% |
| Financial debts | 170/4 | €38,930 | €32,203 | -€6,727 | -17.3% |
| Amounts payable within one year | 42/48 | €147,335 | €150,980 | +€3,645 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €6,432 | €6,727 | +€295 | +4.6% |
| Financial debts | 43 | - | €386 | +€386 | |
| Credit institutions | 430/8 | - | €386 | +€386 | |
| Trade debts | 44 | €1,017 | €697 | -€320 | -31.5% |
| Suppliers | 440/4 | €1,017 | €697 | -€320 | -31.5% |
| Other amounts payable | 47/48 | €139,886 | €143,170 | +€3,284 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,339 | €18,328 | -€11 | -0.1% |
| Other operating charges | 640/8 | €5,538 | €4,591 | -€947 | -17.1% |
| Gross operating margin | 9900 | -€1,542 | -€6,127 | -€4,585 | -297.3% |
| Operating profit (loss) | 9901 | -€25,420 | -€29,046 | -€3,627 | -14.3% |
| Financial income | 75/76B | €15,220 | €6,406 | -€8,814 | -57.9% |
| Recurring financial income | 75 | €15,220 | €6,406 | -€8,814 | -57.9% |
| Financial charges | 65/66B | €2,045 | €1,998 | -€46 | -2.3% |
| Recurring financial charges | 65 | €2,045 | €1,998 | -€46 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,244 | -€24,639 | -€12,395 | -101.2% |
| Profit (loss) for the period | 9904 | -€12,244 | -€24,639 | -€12,395 | -101.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,244 | -€24,639 | -€12,395 | -101.2% |
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 6 October 2026 via checked.be.