DMS-Windows: 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-Windows
Largest movements
- Receivables within one year -€293,466
down €293,466 (-60.0%), from €489,453 to €195,987
of which Trade receivables: -€298,122
- Tangible fixed assets -€25,762
down €25,762 (-11.9%), from €215,608 to €189,846
of which Leasing and similar rights: -€26,403
- Intangible fixed assets +€17,133
up €17,133 (+269.3%), from €6,362 to €23,495
- Cash +€16,943
up €16,943 (+227.0%), from €7,465 to €24,408
mainly Receivables within one year (+€293,466) and Depreciation (+€34,152)
- Stocks and contracts +€10,000
up €10,000 (+20.0%), from €50,000 to €60,000
- Short-term financial debts -€133,783
down €133,783 (-44.6%), from €300,000 to €166,217
of which Credit institutions: -€165,000
- Trade debts -€42,799
down €42,799 (-25.2%), from €169,669 to €126,871
- Reserves -€41,668
down €41,668 (-58.3%), from €71,504 to €29,836
- Debts after one year -€33,477
down €33,477 (-24.9%), from €134,484 to €101,007
- Tax, wage and social debts -€21,935
down €21,935 (-93.6%), from €23,439 to €1,504
of which Taxes: -€17,116
- Staff costs -€55,756
down €55,756 (-75.9%), from €73,503 to €17,747
- Gross operating margin -€36,952
down €36,952 (-56.6%), from €65,248 to €28,296
- Financial income +€2,928
up €2,928 (+437.9%), from €669 to €3,597
- Depreciation -€1,603
down €1,603 (-4.5%), from €35,755 to €34,152
- Other operating charges +€1,125
up €1,125 (+102.5%), from €1,098 to €2,223
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €785,446 | €502,077 | -€283,369 | -36.1% |
| Fixed assets | 21/28 | €224,370 | €215,741 | -€8,629 | -3.8% |
| Intangible fixed assets | 21 | €6,362 | €23,495 | +€17,133 | +269.3% |
| Tangible fixed assets | 22/27 | €215,608 | €189,846 | -€25,762 | -11.9% |
| Plant, machinery and equipment | 23 | €9,830 | €17,316 | +€7,486 | +76.2% |
| Furniture and vehicles | 24 | €9,470 | €2,850 | -€6,620 | -69.9% |
| Leasing and similar rights | 25 | €195,743 | €169,340 | -€26,403 | -13.5% |
| Other tangible fixed assets | 26 | €565 | €339 | -€226 | -39.9% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €561,076 | €286,336 | -€274,740 | -49.0% |
| Stocks and contracts in progress | 3 | €50,000 | €60,000 | +€10,000 | +20.0% |
| Stocks | 30/36 | €50,000 | €60,000 | +€10,000 | +20.0% |
| Amounts receivable within one year | 40/41 | €489,453 | €195,987 | -€293,466 | -60.0% |
| Trade receivables | 40 | €458,253 | €160,131 | -€298,122 | -65.1% |
| Other amounts receivable | 41 | €31,200 | €35,856 | +€4,656 | +14.9% |
| Cash at bank and in hand | 54/58 | €7,465 | €24,408 | +€16,943 | +227.0% |
| Deferred charges and accrued income | 490/1 | €14,158 | €5,940 | -€8,217 | -58.0% |
| Total equity and liabilities | 10/49 | €785,446 | €502,077 | -€283,369 | -36.1% |
| Equity | 10/15 | €111,504 | €69,836 | -€41,668 | -37.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €71,504 | €29,836 | -€41,668 | -58.3% |
| Distributable reserves | 133 | €71,504 | €29,836 | -€41,668 | -58.3% |
| Amounts payable | 17/49 | €673,943 | €432,241 | -€241,702 | -35.9% |
| Amounts payable after more than one year | 17 | €134,484 | €101,007 | -€33,477 | -24.9% |
| Financial debts | 170/4 | €134,484 | €101,007 | -€33,477 | -24.9% |
| Amounts payable within one year | 42/48 | €531,314 | €328,082 | -€203,232 | -38.3% |
| Current portion of amounts payable after more than one year | 42 | €35,751 | €33,477 | -€2,274 | -6.4% |
| Financial debts | 43 | €300,000 | €166,217 | -€133,783 | -44.6% |
| Credit institutions | 430/8 | €300,000 | €135,000 | -€165,000 | -55.0% |
| Other loans | 439 | - | €31,217 | +€31,217 | |
| Trade debts | 44 | €169,669 | €126,871 | -€42,799 | -25.2% |
| Suppliers | 440/4 | €169,669 | €126,871 | -€42,799 | -25.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €23,439 | €1,504 | -€21,935 | -93.6% |
| Taxes | 450/3 | €17,163 | €48 | -€17,116 | -99.7% |
| Remuneration and social security | 454/9 | €6,275 | €1,456 | -€4,819 | -76.8% |
| Other amounts payable | 47/48 | €2,455 | €13 | -€2,442 | -99.5% |
| Accrued charges and deferred income | 492/3 | €8,145 | €3,153 | -€4,992 | -61.3% |
| Non-recurring operating income | 76A | - | €312 | +€312 | |
| Remuneration, social security and pensions | 62 | €73,503 | €17,747 | -€55,756 | -75.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,755 | €34,152 | -€1,603 | -4.5% |
| Other operating charges | 640/8 | €1,098 | €2,223 | +€1,125 | +102.5% |
| Gross operating margin | 9900 | €65,248 | €28,296 | -€36,952 | -56.6% |
| Operating profit (loss) | 9901 | -€45,107 | -€25,825 | +€19,281 | +42.7% |
| Financial income | 75/76B | €669 | €3,597 | +€2,928 | +437.9% |
| Recurring financial income | 75 | €669 | €3,597 | +€2,928 | +437.9% |
| Financial charges | 65/66B | €18,861 | €19,439 | +€578 | +3.1% |
| Recurring financial charges | 65 | €18,861 | €19,439 | +€578 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€63,300 | -€41,668 | +€21,632 | +34.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€63,300 | -€41,668 | +€21,632 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,300 | -€41,668 | +€21,632 | +34.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.