DMTRONIC: 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.
DMTRONIC
Largest movements
- Cash -€6,516
down €6,516 (-64.6%), from €10,089 to €3,573
mainly Accrued charges and deferred income (-€18,332) and Net result for the year (-€7,577)
- Receivables within one year -€4,614
down €4,614 (-7.9%), from €58,354 to €53,740
of which Trade receivables: -€13,584
- Stocks and contracts +€3,751
up €3,751 (+35.8%), from €10,477 to €14,228
- Tangible fixed assets -€3,158
down €3,158 (-100.0%), from €3,158 to €0
- Accrued charges and deferred income -€18,332
down €18,332 (-69.6%), from €26,327 to €7,994
- Trade debts +€14,877
up €14,877 (+168.2%), from €8,842 to €23,720
- Profit (loss) carried forward -€7,577
down €7,577, from €0 to -€7,577
- Other debts +€1,061
up €1,061 (+16.1%), from €6,611 to €7,673
- Staff costs +€17,860
new in 2025: €17,860
- Gross operating margin -€12,616
down €12,616 (-48.1%), from €26,242 to €13,627
- Taxes -€6,109
down €6,109 (-97.9%), from €6,241 to €132
- Depreciation -€3,342
down €3,342 (-82.4%), from €4,057 to €715
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 | €84,258 | €74,518 | -€9,740 | -11.6% |
| Fixed assets | 21/28 | €3,858 | €700 | -€3,158 | -81.9% |
| Tangible fixed assets | 22/27 | €3,158 | €0 | -€3,158 | -100.0% |
| Plant, machinery and equipment | 23 | €3,158 | €0 | -€3,158 | -100.0% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €80,400 | €73,818 | -€6,582 | -8.2% |
| Stocks and contracts in progress | 3 | €10,477 | €14,228 | +€3,751 | +35.8% |
| Stocks | 30/36 | €10,477 | €14,228 | +€3,751 | +35.8% |
| Amounts receivable within one year | 40/41 | €58,354 | €53,740 | -€4,614 | -7.9% |
| Trade receivables | 40 | €54,103 | €40,520 | -€13,584 | -25.1% |
| Other amounts receivable | 41 | €4,251 | €13,220 | +€8,970 | +211.0% |
| Cash at bank and in hand | 54/58 | €10,089 | €3,573 | -€6,516 | -64.6% |
| Deferred charges and accrued income | 490/1 | €1,479 | €2,276 | +€797 | +53.9% |
| Total equity and liabilities | 10/49 | €84,258 | €74,518 | -€9,740 | -11.6% |
| Equity | 10/15 | €35,116 | €27,539 | -€7,577 | -21.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €22,716 | €22,716 | = | 0.0% |
| Distributable reserves | 133 | €22,716 | €22,716 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€7,577 | -€7,577 | |
| Amounts payable | 17/49 | €49,143 | €46,979 | -€2,164 | -4.4% |
| Amounts payable within one year | 42/48 | €22,816 | €38,985 | +€16,168 | +70.9% |
| Trade debts | 44 | €8,842 | €23,720 | +€14,877 | +168.2% |
| Suppliers | 440/4 | €8,842 | €23,720 | +€14,877 | +168.2% |
| Taxes, remuneration and social security | 45 | €7,362 | €7,592 | +€230 | +3.1% |
| Taxes | 450/3 | €7,362 | €6,241 | -€1,121 | -15.2% |
| Remuneration and social security | 454/9 | - | €1,351 | +€1,351 | |
| Other amounts payable | 47/48 | €6,611 | €7,673 | +€1,061 | +16.1% |
| Accrued charges and deferred income | 492/3 | €26,327 | €7,994 | -€18,332 | -69.6% |
| Remuneration, social security and pensions | 62 | - | €17,860 | +€17,860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,057 | €715 | -€3,342 | -82.4% |
| Other operating charges | 640/8 | €1,109 | €1,312 | +€204 | +18.4% |
| Gross operating margin | 9900 | €26,242 | €13,627 | -€12,616 | -48.1% |
| Operating profit (loss) | 9901 | €21,077 | -€6,260 | -€27,337 | |
| Financial income | 75/76B | €6 | €37 | +€31 | +492.1% |
| Recurring financial income | 75 | €6 | €37 | +€31 | +492.1% |
| Financial charges | 65/66B | €978 | €1,222 | +€244 | +24.9% |
| Recurring financial charges | 65 | €978 | €1,222 | +€244 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €20,105 | -€7,445 | -€27,550 | |
| Income taxes | 67/77 | €6,241 | €132 | -€6,109 | -97.9% |
| Profit (loss) for the period | 9904 | €13,864 | -€7,577 | -€21,441 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,864 | -€7,577 | -€21,441 |
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 12 October 2026 via checked.be.