dmuheme: 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.
dmuheme
Largest movements
- Cash +€166,640
up €166,640 (+280%), from €59,441 to €226,081
mainly Net result for the year (+€162,907) and Tax, wage and social debts (+€14,489)
- Receivables within one year +€15,034
up €15,034 (+20.1%), from €74,829 to €89,863
of which Other amounts receivable: +€14,765
- Current investments -€13,158
down €13,158 (-2.9%), from €448,160 to €435,002
- Reserves +€162,907
up €162,907 (+32.5%), from €500,531 to €663,438
- Tax, wage and social debts +€14,489
up €14,489 (+20.0%), from €72,483 to €86,972
- Gross operating margin +€41,401
up €41,401 (+21.5%), from €192,839 to €234,241
- Taxes +€16,960
up €16,960 (+27.9%), from €60,866 to €77,826
- Financial income +€4,648
up €4,648 (+129%), from €3,609 to €8,258
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 | €582,747 | €758,026 | +€175,279 | +30.1% |
| Fixed assets | 21/28 | €133 | €7,081 | +€6,947 | +5,207% |
| Tangible fixed assets | 22/27 | €133 | €7,081 | +€6,947 | +5,207% |
| Furniture and vehicles | 24 | €133 | €7,081 | +€6,947 | +5,207% |
| Current assets | 29/58 | €582,614 | €750,946 | +€168,332 | +28.9% |
| Amounts receivable within one year | 40/41 | €74,829 | €89,863 | +€15,034 | +20.1% |
| Trade receivables | 40 | €3,335 | €3,604 | +€269 | +8.1% |
| Other amounts receivable | 41 | €71,494 | €86,259 | +€14,765 | +20.7% |
| Current investments | 50/53 | €448,160 | €435,002 | -€13,158 | -2.9% |
| Cash at bank and in hand | 54/58 | €59,441 | €226,081 | +€166,640 | +280% |
| Deferred charges and accrued income | 490/1 | €184 | €0 | -€184 | -100% |
| Total equity and liabilities | 10/49 | €582,747 | €758,026 | +€175,279 | +30.1% |
| Equity | 10/15 | €506,731 | €669,638 | +€162,907 | +32.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €500,531 | €663,438 | +€162,907 | +32.5% |
| Distributable reserves | 133 | €500,531 | €663,438 | +€162,907 | +32.5% |
| Amounts payable | 17/49 | €76,016 | €88,389 | +€12,372 | +16.3% |
| Amounts payable within one year | 42/48 | €76,016 | €88,389 | +€12,372 | +16.3% |
| Trade debts | 44 | €3,534 | €1,417 | -€2,117 | -59.9% |
| Suppliers | 440/4 | €3,534 | €1,417 | -€2,117 | -59.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €72,483 | €86,972 | +€14,489 | +20.0% |
| Taxes | 450/3 | €72,483 | €86,972 | +€14,489 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €342 | €342 | -€0 | -0.1% |
| Other operating charges | 640/8 | €879 | €606 | -€272 | -31.0% |
| Gross operating margin | 9900 | €192,839 | €234,241 | +€41,401 | +21.5% |
| Operating profit (loss) | 9901 | €191,618 | €233,292 | +€41,674 | +21.7% |
| Financial income | 75/76B | €3,609 | €8,258 | +€4,648 | +129% |
| Recurring financial income | 75 | €3,609 | €8,258 | +€4,648 | +129% |
| Financial charges | 65/66B | €1,619 | €817 | -€803 | -49.6% |
| Recurring financial charges | 65 | €1,619 | €817 | -€803 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | €193,609 | €240,733 | +€47,125 | +24.3% |
| Income taxes | 67/77 | €60,866 | €77,826 | +€16,960 | +27.9% |
| Profit (loss) for the period | 9904 | €132,742 | €162,907 | +€30,165 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €132,742 | €162,907 | +€30,165 | +22.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.