DMT DEVELOPMENT: 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.
DMT DEVELOPMENT
Largest movements
- Tangible fixed assets +€378,117
up €378,117 (+52.3%), from €723,337 to €1.1m
of which Land and buildings: +€395,706
- Revaluation surpluses +€410,000
new in 2025: €410,000
- Debts after one year -€27,291
down €27,291 (-5.2%), from €529,212 to €501,921
- Profit (loss) carried forward -€15,539
down €15,539 (-4.2%), from -€371,735 to -€387,274
- Gross operating margin -€9,938
down €9,938 (-23.3%), from €42,671 to €32,733
- Depreciation -€4,067
down €4,067 (-10.8%), from €37,805 to €33,738
- Financial charges -€943
down €943 (-6.6%), from €14,185 to €13,242
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 | €738,787 | €1,107,694 | +€368,907 | +49.9% |
| Fixed assets | 21/28 | €724,987 | €1,103,104 | +€378,117 | +52.2% |
| Tangible fixed assets | 22/27 | €723,337 | €1,101,454 | +€378,117 | +52.3% |
| Land and buildings | 22 | €469,236 | €864,942 | +€395,706 | +84.3% |
| Plant, machinery and equipment | 23 | €252,201 | €236,512 | -€15,689 | -6.2% |
| Furniture and vehicles | 24 | €1,900 | - | -€1,900 | |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €13,800 | €4,590 | -€9,210 | -66.7% |
| Amounts receivable within one year | 40/41 | €10,865 | €2,617 | -€8,247 | -75.9% |
| Other amounts receivable | 41 | €10,865 | €2,617 | -€8,247 | -75.9% |
| Cash at bank and in hand | 54/58 | €2,740 | €1,769 | -€971 | -35.4% |
| Deferred charges and accrued income | 490/1 | €195 | €203 | +€8 | +4.2% |
| Total equity and liabilities | 10/49 | €738,787 | €1,107,694 | +€368,907 | +49.9% |
| Equity | 10/15 | €180,665 | €575,126 | +€394,461 | +218.3% |
| Contributions | 10/11 | €552,400 | €552,400 | = | 0.0% |
| Revaluation surpluses | 12 | - | €410,000 | +€410,000 | |
| Profit (loss) carried forward | 14 | -€371,735 | -€387,274 | -€15,539 | -4.2% |
| Amounts payable | 17/49 | €558,122 | €532,568 | -€25,554 | -4.6% |
| Amounts payable after more than one year | 17 | €529,212 | €501,921 | -€27,291 | -5.2% |
| Financial debts | 170/4 | €529,212 | €501,921 | -€27,291 | -5.2% |
| Amounts payable within one year | 42/48 | €27,513 | €30,647 | +€3,134 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €26,644 | €27,291 | +€647 | +2.4% |
| Trade debts | 44 | €869 | €3,356 | +€2,487 | +286.1% |
| Suppliers | 440/4 | €869 | €3,356 | +€2,487 | +286.1% |
| Accrued charges and deferred income | 492/3 | €1,397 | - | -€1,397 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,805 | €33,738 | -€4,067 | -10.8% |
| Other operating charges | 640/8 | €1,645 | €1,658 | +€12 | +0.8% |
| Gross operating margin | 9900 | €42,671 | €32,733 | -€9,938 | -23.3% |
| Operating profit (loss) | 9901 | €3,220 | -€2,663 | -€5,883 | |
| Financial income | 75/76B | €685 | €365 | -€319 | -46.6% |
| Recurring financial income | 75 | €685 | €365 | -€319 | -46.6% |
| Financial charges | 65/66B | €14,185 | €13,242 | -€943 | -6.6% |
| Recurring financial charges | 65 | €14,185 | €13,242 | -€943 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,280 | -€15,539 | -€5,260 | -51.2% |
| Profit (loss) for the period | 9904 | -€10,280 | -€15,539 | -€5,260 | -51.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,280 | -€15,539 | -€5,260 | -51.2% |
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.