DMS Productions: 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 Productions
Largest movements
- Receivables within one year +€15,248
up €15,248 (+52.1%), from €29,259 to €44,507
of which Trade receivables: +€11,127
- Cash -€2,301
down €2,301 (-12.7%), from €18,086 to €15,785
mainly Receivables within one year (-€15,248) and Investment in fixed assets (net) (-€1,079)
- Deferred charges and accrued income -€1,677
down €1,677 (-30.6%), from €5,479 to €3,802
- Tangible fixed assets -€967
down €967 (-27.5%), from €3,513 to €2,546
of which Plant, machinery and equipment: -€558
- Reserves +€6,774
up €6,774 (+15.8%), from €42,746 to €49,519
- Trade debts +€1,398
up €1,398 (+25.6%), from €5,461 to €6,859
- Tax, wage and social debts +€1,240
up €1,240 (+25.2%), from €4,928 to €6,168
- Gross operating margin +€2,035
up €2,035 (+13.7%), from €14,813 to €16,849
- Taxes +€676
up €676 (+16.5%), from €4,085 to €4,761
- Financial charges -€527
down €527 (-19.1%), from €2,758 to €2,231
- Depreciation +€270
up €270 (+11.7%), from €2,302 to €2,572
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.
Derived cash bridge
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 | €57,994 | €67,770 | +€9,776 | +16.9% |
| Formation expenses | 20 | €1,657 | €1,131 | -€526 | -31.7% |
| Fixed assets | 21/28 | €3,513 | €2,546 | -€967 | -27.5% |
| Tangible fixed assets | 22/27 | €3,513 | €2,546 | -€967 | -27.5% |
| Plant, machinery and equipment | 23 | €1,954 | €1,395 | -€558 | -28.6% |
| Furniture and vehicles | 24 | €1,560 | €1,151 | -€409 | -26.2% |
| Current assets | 29/58 | €52,824 | €64,094 | +€11,270 | +21.3% |
| Amounts receivable within one year | 40/41 | €29,259 | €44,507 | +€15,248 | +52.1% |
| Trade receivables | 40 | €23,930 | €35,058 | +€11,127 | +46.5% |
| Other amounts receivable | 41 | €5,329 | €9,449 | +€4,121 | +77.3% |
| Cash at bank and in hand | 54/58 | €18,086 | €15,785 | -€2,301 | -12.7% |
| Deferred charges and accrued income | 490/1 | €5,479 | €3,802 | -€1,677 | -30.6% |
| Total equity and liabilities | 10/49 | €57,994 | €67,770 | +€9,776 | +16.9% |
| Equity | 10/15 | €45,746 | €52,519 | +€6,774 | +14.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €42,746 | €49,519 | +€6,774 | +15.8% |
| Distributable reserves | 133 | €42,746 | €49,519 | +€6,774 | +15.8% |
| Amounts payable | 17/49 | €12,248 | €15,251 | +€3,003 | +24.5% |
| Amounts payable within one year | 42/48 | €12,248 | €15,251 | +€3,003 | +24.5% |
| Trade debts | 44 | €5,461 | €6,859 | +€1,398 | +25.6% |
| Suppliers | 440/4 | €5,461 | €6,859 | +€1,398 | +25.6% |
| Taxes, remuneration and social security | 45 | €4,928 | €6,168 | +€1,240 | +25.2% |
| Taxes | 450/3 | €4,928 | €6,168 | +€1,240 | +25.2% |
| Other amounts payable | 47/48 | €1,860 | €2,224 | +€364 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,302 | €2,572 | +€270 | +11.7% |
| Other operating charges | 640/8 | €502 | €520 | +€19 | +3.8% |
| Gross operating margin | 9900 | €14,813 | €16,849 | +€2,035 | +13.7% |
| Operating profit (loss) | 9901 | €12,010 | €13,756 | +€1,747 | +14.5% |
| Financial income | 75/76B | €0 | €9 | +€9 | |
| Recurring financial income | 75 | €0 | €9 | +€9 | |
| Financial charges | 65/66B | €2,758 | €2,231 | -€527 | -19.1% |
| Recurring financial charges | 65 | €2,758 | €2,231 | -€527 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €9,252 | €11,534 | +€2,283 | +24.7% |
| Income taxes | 67/77 | €4,085 | €4,761 | +€676 | +16.5% |
| Profit (loss) for the period | 9904 | €5,167 | €6,774 | +€1,607 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,167 | €6,774 | +€1,607 | +31.1% |
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 26 October 2026 via checked.be.