DMV: 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.
DMV
Largest movements
- Cash -€3,867
down €3,867 (-93.5%), from €4,136 to €270
mainly Trade debts (-€6,825) and Net result for the year (-€2,711)
- Receivables within one year -€3,867
down €3,867 (-86.4%), from €4,473 to €607
of which Trade receivables: -€2,927
- Deferred charges and accrued income +€458
new in 2025: €458
- Tangible fixed assets -€251
down €251 (-17.2%), from €1,458 to €1,207
of which Furniture and vehicles: -€138
- Trade debts -€6,825
down €6,825 (-94.5%), from €7,220 to €395
- Profit (loss) carried forward -€2,711
down €2,711 (-13.0%), from -€20,812 to -€23,524
- Other debts +€2,010
up €2,010 (+35.9%), from €5,600 to €7,610
- Gross operating margin +€18,259
up €18,259 (+92.5%), from -€19,742 to -€1,483
- Other operating charges -€627
down €627 (-71.4%), from €879 to €251
- Financial charges +€306
up €306 (+1032.8%), from €30 to €336
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 | €10,068 | €2,542 | -€7,526 | -74.8% |
| Fixed assets | 21/28 | €1,458 | €1,207 | -€251 | -17.2% |
| Tangible fixed assets | 22/27 | €1,458 | €1,207 | -€251 | -17.2% |
| Plant, machinery and equipment | 23 | €1,243 | €1,130 | -€113 | -9.1% |
| Furniture and vehicles | 24 | €215 | €77 | -€138 | -64.0% |
| Current assets | 29/58 | €8,610 | €1,334 | -€7,275 | -84.5% |
| Amounts receivable within one year | 40/41 | €4,473 | €607 | -€3,867 | -86.4% |
| Trade receivables | 40 | €3,035 | €108 | -€2,927 | -96.4% |
| Other amounts receivable | 41 | €1,438 | €499 | -€940 | -65.3% |
| Cash at bank and in hand | 54/58 | €4,136 | €270 | -€3,867 | -93.5% |
| Deferred charges and accrued income | 490/1 | - | €458 | +€458 | |
| Total equity and liabilities | 10/49 | €10,068 | €2,542 | -€7,526 | -74.8% |
| Equity | 10/15 | -€2,752 | -€5,464 | -€2,711 | -98.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,812 | -€23,524 | -€2,711 | -13.0% |
| Amounts payable | 17/49 | €12,820 | €8,005 | -€4,815 | -37.6% |
| Amounts payable within one year | 42/48 | €12,820 | €8,005 | -€4,815 | -37.6% |
| Trade debts | 44 | €7,220 | €395 | -€6,825 | -94.5% |
| Suppliers | 440/4 | €7,220 | €395 | -€6,825 | -94.5% |
| Other amounts payable | 47/48 | €5,600 | €7,610 | +€2,010 | +35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €696 | €641 | -€54 | -7.8% |
| Other operating charges | 640/8 | €879 | €251 | -€627 | -71.4% |
| Gross operating margin | 9900 | -€19,742 | -€1,483 | +€18,259 | +92.5% |
| Operating profit (loss) | 9901 | -€21,316 | -€2,376 | +€18,941 | +88.9% |
| Financial income | 75/76B | €46 | - | -€46 | |
| Recurring financial income | 75 | €46 | - | -€46 | |
| Financial charges | 65/66B | €30 | €336 | +€306 | +1032.8% |
| Recurring financial charges | 65 | €30 | €336 | +€306 | +1032.8% |
| Profit (loss) for the period before taxes | 9903 | -€21,300 | -€2,711 | +€18,589 | +87.3% |
| Profit (loss) for the period | 9904 | -€21,300 | -€2,711 | +€18,589 | +87.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,300 | -€2,711 | +€18,589 | +87.3% |
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 10 October 2026 via checked.be.