DMV-EXPERTS: 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-EXPERTS
Largest movements
- Tangible fixed assets -€82,704
down €82,704 (-15.7%), from €527,437 to €444,733
of which Furniture and vehicles: -€50,168
- Intangible fixed assets +€48,222
up €48,222 (+120%), from €40,122 to €88,344
- Deferred charges and accrued income -€28,132
down €28,132 (-78.8%), from €35,682 to €7,550
- Receivables within one year +€24,314
up €24,314 (+17.0%), from €143,142 to €167,456
of which Trade receivables: +€23,953
- Debts after one year -€60,520
down €60,520 (-16.1%), from €375,103 to €314,583
- Reserves -€26,728
down €26,728 (-10.1%), from €263,864 to €237,137
of which Distributable reserves: -€26,728
- Trade debts +€24,279
up €24,279 (+33.1%), from €73,285 to €97,564
- Staff costs +€34,083
up €34,083 (+15.3%), from €222,386 to €256,470
- Taxes -€5,897
down €5,897 (-32.7%), from €18,048 to €12,151
- Gross operating margin +€5,603
up €5,603 (+1.4%), from €387,091 to €392,694
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 | €824,411 | €781,764 | -€42,648 | -5.2% |
| Fixed assets | 21/28 | €567,559 | €533,077 | -€34,483 | -6.1% |
| Intangible fixed assets | 21 | €40,122 | €88,344 | +€48,222 | +120% |
| Tangible fixed assets | 22/27 | €527,437 | €444,733 | -€82,704 | -15.7% |
| Land and buildings | 22 | - | €2,700 | +€2,700 | |
| Plant, machinery and equipment | 23 | €7,489 | €2,362 | -€5,127 | -68.5% |
| Furniture and vehicles | 24 | €169,840 | €119,672 | -€50,168 | -29.5% |
| Other tangible fixed assets | 26 | €350,108 | €319,999 | -€30,109 | -8.6% |
| Current assets | 29/58 | €256,852 | €248,687 | -€8,165 | -3.2% |
| Amounts receivable within one year | 40/41 | €143,142 | €167,456 | +€24,314 | +17.0% |
| Trade receivables | 40 | €122,141 | €146,095 | +€23,953 | +19.6% |
| Other amounts receivable | 41 | €21,001 | €21,362 | +€361 | +1.7% |
| Cash at bank and in hand | 54/58 | €78,029 | €73,681 | -€4,347 | -5.6% |
| Deferred charges and accrued income | 490/1 | €35,682 | €7,550 | -€28,132 | -78.8% |
| Total equity and liabilities | 10/49 | €824,411 | €781,764 | -€42,648 | -5.2% |
| Equity | 10/15 | €270,064 | €243,337 | -€26,728 | -9.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €263,864 | €237,137 | -€26,728 | -10.1% |
| Non-distributable reserves | 130/1 | €785 | €785 | = | 0.0% |
| Reserves not available under the articles | 1311 | €785 | €785 | = | 0.0% |
| Distributable reserves | 133 | €263,079 | €236,351 | -€26,728 | -10.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €554,347 | €538,427 | -€15,920 | -2.9% |
| Amounts payable after more than one year | 17 | €375,103 | €314,583 | -€60,520 | -16.1% |
| Financial debts | 170/4 | €375,103 | €314,583 | -€60,520 | -16.1% |
| Amounts payable within one year | 42/48 | €176,723 | €222,340 | +€45,617 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €59,754 | €67,762 | +€8,008 | +13.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €73,285 | €97,564 | +€24,279 | +33.1% |
| Suppliers | 440/4 | €73,285 | €97,564 | +€24,279 | +33.1% |
| Taxes, remuneration and social security | 45 | €38,107 | €46,159 | +€8,052 | +21.1% |
| Taxes | 450/3 | €26,001 | €28,399 | +€2,398 | +9.2% |
| Remuneration and social security | 454/9 | €12,106 | €17,760 | +€5,654 | +46.7% |
| Other amounts payable | 47/48 | €5,577 | €10,855 | +€5,278 | +94.6% |
| Accrued charges and deferred income | 492/3 | €2,521 | €1,504 | -€1,017 | -40.3% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €222,386 | €256,470 | +€34,083 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €134,466 | €137,001 | +€2,535 | +1.9% |
| Other operating charges | 640/8 | €2,844 | €3,036 | +€192 | +6.8% |
| Gross operating margin | 9900 | €387,091 | €392,694 | +€5,603 | +1.4% |
| Operating profit (loss) | 9901 | €27,395 | -€3,813 | -€31,207 | |
| Financial income | 75/76B | €1,000 | €120 | -€880 | -88.0% |
| Recurring financial income | 75 | €0 | €120 | +€120 | |
| Non-recurring financial income | 76B | €1,000 | - | -€1,000 | |
| Financial charges | 65/66B | €12,213 | €11,022 | -€1,190 | -9.7% |
| Recurring financial charges | 65 | €12,213 | €11,022 | -€1,190 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €16,182 | -€14,715 | -€30,897 | |
| Income taxes | 67/77 | €18,048 | €12,151 | -€5,897 | -32.7% |
| Profit (loss) for the period | 9904 | -€1,866 | -€26,865 | -€24,999 | -1,340% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,866 | -€26,865 | -€24,999 | -1,340% |
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 28 October 2026 via checked.be.