DMV ADVIES: 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 ADVIES
Largest movements
- Deferred charges and accrued income +€14,344
up €14,344 (+20.7%), from €69,137 to €83,481
- Tangible fixed assets +€9,472
up €9,472 (+3.7%), from €257,219 to €266,692
of which Furniture and vehicles: +€10,309
- Other debts -€231,561
down €231,561 (-89.8%), from €257,732 to €26,171
- Reserves +€159,521
up €159,521 (+87.9%), from €181,551 to €341,072
of which Distributable reserves: +€159,521
- Debts after one year +€67,227
up €67,227 (+238.5%), from €28,192 to €95,419
- Tax, wage and social debts +€15,399
up €15,399 (+51.2%), from €30,096 to €45,494
of which Remuneration and social security: +€15,241
- Current portion of long-term debt +€13,312
up €13,312 (+110.2%), from €12,076 to €25,388
- Gross operating margin +€59,853
up €59,853 (+10.9%), from €547,382 to €607,235
- Taxes +€40,658
up €40,658 (+120.9%), from €33,640 to €74,298
- Depreciation -€29,689
down €29,689 (-18.7%), from €158,653 to €128,963
- Financial charges -€6,249
down €6,249 (-29.8%), from €20,934 to €14,685
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 | €585,638 | €611,462 | +€25,824 | +4.4% |
| Fixed assets | 21/28 | €483,985 | €492,228 | +€8,244 | +1.7% |
| Intangible fixed assets | 21 | €224,765 | €223,536 | -€1,229 | -0.5% |
| Tangible fixed assets | 22/27 | €257,219 | €266,692 | +€9,472 | +3.7% |
| Land and buildings | 22 | €216,484 | €218,064 | +€1,579 | +0.7% |
| Plant, machinery and equipment | 23 | €5,000 | €5,000 | = | 0.0% |
| Furniture and vehicles | 24 | €11,275 | €21,584 | +€10,309 | +91.4% |
| Other tangible fixed assets | 26 | €24,460 | €22,044 | -€2,415 | -9.9% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €101,653 | €119,233 | +€17,580 | +17.3% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €32,516 | €35,752 | +€3,236 | +10.0% |
| Deferred charges and accrued income | 490/1 | €69,137 | €83,481 | +€14,344 | +20.7% |
| Total equity and liabilities | 10/49 | €585,638 | €611,462 | +€25,824 | +4.4% |
| Equity | 10/15 | €215,651 | €375,172 | +€159,521 | +74.0% |
| Contributions | 10/11 | €34,100 | €34,100 | = | 0.0% |
| Reserves | 13 | €181,551 | €341,072 | +€159,521 | +87.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €181,551 | €341,072 | +€159,521 | +87.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €369,987 | €236,289 | -€133,698 | -36.1% |
| Amounts payable after more than one year | 17 | €28,192 | €95,419 | +€67,227 | +238.5% |
| Financial debts | 170/4 | €28,192 | €95,419 | +€67,227 | +238.5% |
| Amounts payable within one year | 42/48 | €329,080 | €134,423 | -€194,657 | -59.2% |
| Current portion of amounts payable after more than one year | 42 | €12,076 | €25,388 | +€13,312 | +110.2% |
| Financial debts | 43 | - | €85 | +€85 | |
| Credit institutions | 430/8 | - | €85 | +€85 | |
| Trade debts | 44 | €29,176 | €37,284 | +€8,108 | +27.8% |
| Suppliers | 440/4 | €29,176 | €37,284 | +€8,108 | +27.8% |
| Taxes, remuneration and social security | 45 | €30,096 | €45,494 | +€15,399 | +51.2% |
| Taxes | 450/3 | €4,140 | €4,298 | +€158 | +3.8% |
| Remuneration and social security | 454/9 | €25,956 | €41,197 | +€15,241 | +58.7% |
| Other amounts payable | 47/48 | €257,732 | €26,171 | -€231,561 | -89.8% |
| Accrued charges and deferred income | 492/3 | €12,715 | €6,448 | -€6,267 | -49.3% |
| Remuneration, social security and pensions | 62 | €223,834 | €225,354 | +€1,520 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158,653 | €128,963 | -€29,689 | -18.7% |
| Other operating charges | 640/8 | €9,345 | €4,414 | -€4,932 | -52.8% |
| Gross operating margin | 9900 | €547,382 | €607,235 | +€59,853 | +10.9% |
| Operating profit (loss) | 9901 | €155,550 | €248,504 | +€92,954 | +59.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €20,934 | €14,685 | -€6,249 | -29.8% |
| Recurring financial charges | 65 | €20,934 | €14,685 | -€6,249 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €134,616 | €233,819 | +€99,203 | +73.7% |
| Income taxes | 67/77 | €33,640 | €74,298 | +€40,658 | +120.9% |
| Profit (loss) for the period | 9904 | €100,976 | €159,521 | +€58,545 | +58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €100,976 | €159,521 | +€58,545 | +58.0% |
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 11 October 2026 via checked.be.