DMV BOUW: 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 BOUW
Largest movements
- Receivables within one year -€8,032
down €8,032 (-26.7%), from €30,044 to €22,012
of which Trade receivables: -€10,308
- Receivables after one year -€4,246
down €4,246 (-11.9%), from €35,821 to €31,575
- Stocks and contracts -€2,194
down €2,194 (-22.0%), from €9,956 to €7,762
of which Contracts in progress: -€2,690
- Deferred charges and accrued income +€922
new in 2025: €922
- Reserves -€10,319
down €10,319 (-24.5%), from €42,195 to €31,876
- Short-term financial debts -€3,484
down €3,484 (-50.1%), from €6,957 to €3,473
- Trade debts -€2,746
down €2,746 (-31.5%), from €8,710 to €5,964
- Tax, wage and social debts +€2,416
up €2,416 (+1,010%), from €239 to €2,656
of which Remuneration and social security: +€2,279
- Gross operating margin +€3,327
up €3,327 (+27.0%), from -€12,318 to -€8,990
- Other operating charges +€299
up €299 (+52.9%), from €565 to €864
- Financial charges +€263
up €263 (+27.0%), from €973 to €1,236
- Financial income +€164
up €164 (+13.8%), from €1,188 to €1,353
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,703 | €62,569 | -€14,134 | -18.4% |
| Fixed assets | 21/28 | €881 | €298 | -€583 | -66.2% |
| Tangible fixed assets | 22/27 | €881 | €298 | -€583 | -66.2% |
| Plant, machinery and equipment | 23 | €478 | €171 | -€306 | -64.1% |
| Furniture and vehicles | 24 | €403 | €127 | -€276 | -68.6% |
| Current assets | 29/58 | €75,822 | €62,271 | -€13,551 | -17.9% |
| Amounts receivable after more than one year | 29 | €35,821 | €31,575 | -€4,246 | -11.9% |
| Other amounts receivable | 291 | €35,821 | €31,575 | -€4,246 | -11.9% |
| Stocks and contracts in progress | 3 | €9,956 | €7,762 | -€2,194 | -22.0% |
| Stocks | 30/36 | €7,267 | €7,762 | +€495 | +6.8% |
| Contracts in progress | 37 | €2,690 | - | -€2,690 | |
| Amounts receivable within one year | 40/41 | €30,044 | €22,012 | -€8,032 | -26.7% |
| Trade receivables | 40 | €18,232 | €7,925 | -€10,308 | -56.5% |
| Other amounts receivable | 41 | €11,812 | €14,087 | +€2,275 | +19.3% |
| Deferred charges and accrued income | 490/1 | - | €922 | +€922 | |
| Total equity and liabilities | 10/49 | €76,703 | €62,569 | -€14,134 | -18.4% |
| Equity | 10/15 | €60,795 | €50,476 | -€10,319 | -17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,195 | €31,876 | -€10,319 | -24.5% |
| Distributable reserves | 133 | €42,195 | €31,876 | -€10,319 | -24.5% |
| Amounts payable | 17/49 | €15,907 | €12,093 | -€3,814 | -24.0% |
| Amounts payable within one year | 42/48 | €15,907 | €12,093 | -€3,814 | -24.0% |
| Financial debts | 43 | €6,957 | €3,473 | -€3,484 | -50.1% |
| Credit institutions | 430/8 | €6,957 | €3,473 | -€3,484 | -50.1% |
| Trade debts | 44 | €8,710 | €5,964 | -€2,746 | -31.5% |
| Suppliers | 440/4 | €8,710 | €5,964 | -€2,746 | -31.5% |
| Taxes, remuneration and social security | 45 | €239 | €2,656 | +€2,416 | +1,010% |
| Taxes | 450/3 | €239 | €377 | +€138 | +57.5% |
| Remuneration and social security | 454/9 | - | €2,279 | +€2,279 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €633 | €583 | -€50 | -7.9% |
| Other operating charges | 640/8 | €565 | €864 | +€299 | +52.9% |
| Gross operating margin | 9900 | -€12,318 | -€8,990 | +€3,327 | +27.0% |
| Operating profit (loss) | 9901 | -€13,515 | -€10,437 | +€3,079 | +22.8% |
| Financial income | 75/76B | €1,188 | €1,353 | +€164 | +13.8% |
| Recurring financial income | 75 | €1,188 | €1,353 | +€164 | +13.8% |
| Financial charges | 65/66B | €973 | €1,236 | +€263 | +27.0% |
| Recurring financial charges | 65 | €973 | €1,236 | +€263 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,300 | -€10,319 | +€2,980 | +22.4% |
| Profit (loss) for the period | 9904 | -€13,300 | -€10,319 | +€2,980 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,300 | -€10,319 | +€2,980 | +22.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.