DMT CONCEPT: what changed
What changed
DMT CONCEPT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€155
2024 · €2,590-€2,435
Equity
€772,803
2024 · €772,648+€155
Cash
€18,395
2024 · €7,554+€10,841
Balance sheet total
€4.4m
2024 · €3.1m+€1.3m
Largest movements
Assets
- Receivables within one year +€1.3m
up €1.3m (+61.3%), from €2.1m to €3.4m
of which Other amounts receivable: +€1.3m
Equity and liabilities
- Other debts +€1.0m
up €1.0m (+87.6%), from €1.1m to €2.1m
- Debts after one year +€235,075
up €235,075 (+27.5%), from €856,066 to €1.1m
- Short-term financial debts -€75,000
down €75,000 (-33.3%), from €225,000 to €150,000
- Tax, wage and social debts +€73,009
up €73,009 (+259%), from €28,192 to €101,201
of which Taxes: +€73,009
- Current portion of long-term debt +€69,889
up €69,889 (+115%), from €60,934 to €130,823
Income statement
- Taxes +€56,167
up €56,167 (+1,269%), from €4,426 to €60,592
- Gross operating margin -€44,006
down €44,006 (-20.5%), from €215,101 to €171,095
- Depreciation +€23,671
up €23,671 (+138%), from €17,193 to €40,864
- Financial charges -€3,588
down €3,588 (-5.0%), from €71,086 to €67,498
of which Financial charges: -€3,588
- Other operating charges -€2,913
down €2,913 (-47.1%), from €6,186 to €3,273
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€2,590
Gross operating margin
-€44,006
Depreciation
-€23,671
Other operating charges
+€2,913
Other operating items
+€114,858
Financial income
+€49
Financial charges
+€3,588
Taxes
-€56,167
Result 2025
€155
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€195,231
Investment
-€23,891
Financing
+€229,964
Cash 2024
€7,554
From operations (derived)
-€195,231
Net result for the year
+€155
Depreciation
+€40,864
Receivables within one year
-€1.3m
Deferred charges and accrued income
-€3,596
Smaller working-capital items
-€1,200
Tax, wage and social debts
+€73,009
Other debts
+€1.0m
Investment (derived)
-€23,891
Investment in fixed assets (net)
-€23,891
Financing
+€229,964
Debts after one year
+€235,075
Current portion of long-term debt
+€69,889
Short-term financial debts
-€75,000
Cash 2025
€18,395
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,112,471 | €4,415,611 | +€1.3m | +41.9% |
| Fixed assets | 21/28 | €974,856 | €957,884 | -€16,973 | -1.7% |
| Tangible fixed assets | 22/27 | €880,856 | €853,884 | -€26,973 | -3.1% |
| Land and buildings | 22 | €868,431 | €844,887 | -€23,543 | -2.7% |
| Plant, machinery and equipment | 23 | €2,877 | €2,097 | -€780 | -27.1% |
| Furniture and vehicles | 24 | €9,549 | €6,899 | -€2,649 | -27.7% |
| Financial fixed assets | 28 | €94,000 | €104,000 | +€10,000 | +10.6% |
| Current assets | 29/58 | €2,137,615 | €3,457,727 | +€1.3m | +61.8% |
| Amounts receivable within one year | 40/41 | €2,130,061 | €3,435,736 | +€1.3m | +61.3% |
| Trade receivables | 40 | €60,626 | €54,911 | -€5,716 | -9.4% |
| Other amounts receivable | 41 | €2,069,435 | €3,380,825 | +€1.3m | +63.4% |
| Cash at bank and in hand | 54/58 | €7,554 | €18,395 | +€10,841 | +144% |
| Deferred charges and accrued income | 490/1 | - | €3,596 | +€3,596 | |
| Total equity and liabilities | 10/49 | €3,112,471 | €4,415,611 | +€1.3m | +41.9% |
| Equity | 10/15 | €772,648 | €772,803 | +€155 | 0.0% |
| Contributions | 10/11 | €81,000 | €81,000 | = | 0.0% |
| Reserves | 13 | €691,648 | €691,803 | +€155 | 0.0% |
| Non-distributable reserves | 130/1 | €8,100 | €8,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,100 | €8,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €54,279 | €50,566 | -€3,713 | -6.8% |
| Distributable reserves | 133 | €629,269 | €633,137 | +€3,868 | +0.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €15,427 | €14,189 | -€1,238 | -8.0% |
| Deferred taxes | 168 | €15,427 | €14,189 | -€1,238 | -8.0% |
| Amounts payable | 17/49 | €2,324,396 | €3,628,619 | +€1.3m | +56.1% |
| Amounts payable after more than one year | 17 | €856,066 | €1,091,141 | +€235,075 | +27.5% |
| Financial debts | 170/4 | €856,066 | €1,091,141 | +€235,075 | +27.5% |
| Amounts payable within one year | 42/48 | €1,468,330 | €2,537,478 | +€1.1m | +72.8% |
| Current portion of amounts payable after more than one year | 42 | €60,934 | €130,823 | +€69,889 | +115% |
| Financial debts | 43 | €225,000 | €150,000 | -€75,000 | -33.3% |
| Credit institutions | 430/8 | €225,000 | €150,000 | -€75,000 | -33.3% |
| Trade debts | 44 | €11,334 | €11,371 | +€38 | +0.3% |
| Suppliers | 440/4 | €11,334 | €11,371 | +€38 | +0.3% |
| Taxes, remuneration and social security | 45 | €28,192 | €101,201 | +€73,009 | +259% |
| Taxes | 450/3 | €28,192 | €101,201 | +€73,009 | +259% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,142,871 | €2,144,083 | +€1.0m | +87.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,193 | €40,864 | +€23,671 | +138% |
| Other operating charges | 640/8 | €6,186 | €3,273 | -€2,913 | -47.1% |
| Non-recurring operating charges | 66A | €114,858 | - | -€114,858 | |
| Gross operating margin | 9900 | €215,101 | €171,095 | -€44,006 | -20.5% |
| Operating profit (loss) | 9901 | €76,864 | €126,958 | +€50,094 | +65.2% |
| Financial income | 75/76B | €0 | €50 | +€49 | +13,319% |
| Recurring financial income | 75 | €0 | €50 | +€49 | +13,319% |
| Financial charges | 65/66B | €71,086 | €67,498 | -€3,588 | -5.0% |
| Recurring financial charges | 65 | €71,086 | €67,498 | -€3,588 | -5.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €5,778 | €59,509 | +€53,732 | +930% |
| Transfer from deferred taxes | 780 | €1,238 | €1,238 | = | 0.0% |
| Income taxes | 67/77 | €4,426 | €60,592 | +€56,167 | +1,269% |
| Profit (loss) for the period | 9904 | €2,590 | €155 | -€2,435 | -94.0% |
| Transfer from tax-exempt reserves | 789 | €3,713 | €3,713 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,303 | €3,868 | -€2,435 | -38.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.