DSM Solutions: what changed
Two fiscal 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.
DSM Solutions
Largest movements
- Receivables within one year +€15,763
up €15,763 (+127.4%), from €12,369 to €28,132
of which Other amounts receivable: +€16,492
- Cash +€6,799
up €6,799 (+56.4%), from €12,054 to €18,853
mainly Net result for the year (+€26,603) and Tax, wage and social debts (+€1,583)
- Tangible fixed assets +€6,241
up €6,241 (+114.0%), from €5,477 to €11,718
of which Land and buildings: +€4,025
- Reserves +€26,603
up €26,603 (+117.3%), from €22,682 to €49,285
- Tax, wage and social debts +€1,583
up €1,583 (+25.1%), from €6,317 to €7,900
of which Taxes: +€1,583
- Gross operating margin +€7,455
up €7,455 (+23.3%), from €32,015 to €39,470
- Taxes +€2,548
up €2,548 (+37.5%), from €6,788 to €9,336
- Depreciation +€880
up €880 (+159.6%), from €551 to €1,431
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 | €31,566 | €60,098 | +€28,532 | +90.4% |
| Fixed assets | 21/28 | €5,477 | €11,718 | +€6,241 | +114.0% |
| Tangible fixed assets | 22/27 | €5,477 | €11,718 | +€6,241 | +114.0% |
| Land and buildings | 22 | - | €4,025 | +€4,025 | |
| Plant, machinery and equipment | 23 | €5,477 | €6,537 | +€1,060 | +19.4% |
| Furniture and vehicles | 24 | - | €1,156 | +€1,156 | |
| Current assets | 29/58 | €26,089 | €48,379 | +€22,291 | +85.4% |
| Amounts receivable within one year | 40/41 | €12,369 | €28,132 | +€15,763 | +127.4% |
| Trade receivables | 40 | €11,656 | €10,928 | -€729 | -6.3% |
| Other amounts receivable | 41 | €712 | €17,205 | +€16,492 | +2314.8% |
| Cash at bank and in hand | 54/58 | €12,054 | €18,853 | +€6,799 | +56.4% |
| Deferred charges and accrued income | 490/1 | €1,665 | €1,394 | -€271 | -16.3% |
| Total equity and liabilities | 10/49 | €31,566 | €60,098 | +€28,532 | +90.4% |
| Equity | 10/15 | €24,682 | €51,285 | +€26,603 | +107.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €22,682 | €49,285 | +€26,603 | +117.3% |
| Distributable reserves | 133 | €22,682 | €49,285 | +€26,603 | +117.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,884 | €8,813 | +€1,929 | +28.0% |
| Amounts payable within one year | 42/48 | €6,884 | €8,813 | +€1,929 | +28.0% |
| Trade debts | 44 | €373 | €888 | +€515 | +138.2% |
| Suppliers | 440/4 | €373 | €888 | +€515 | +138.2% |
| Taxes, remuneration and social security | 45 | €6,317 | €7,900 | +€1,583 | +25.1% |
| Taxes | 450/3 | €6,317 | €7,900 | +€1,583 | +25.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €194 | €26 | -€168 | -86.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | €1,431 | +€880 | +159.6% |
| Other operating charges | 640/8 | €457 | €637 | +€180 | +39.4% |
| Gross operating margin | 9900 | €32,015 | €39,470 | +€7,455 | +23.3% |
| Operating profit (loss) | 9901 | €31,006 | €37,402 | +€6,395 | +20.6% |
| Financial income | 75/76B | €1 | €318 | +€317 | +31672.0% |
| Recurring financial income | 75 | €1 | €318 | +€317 | +31672.0% |
| Financial charges | 65/66B | €1,955 | €1,780 | -€174 | -8.9% |
| Recurring financial charges | 65 | €1,955 | €1,780 | -€174 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €29,053 | €35,939 | +€6,886 | +23.7% |
| Income taxes | 67/77 | €6,788 | €9,336 | +€2,548 | +37.5% |
| Profit (loss) for the period | 9904 | €22,265 | €26,603 | +€4,338 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,265 | €26,603 | +€4,338 | +19.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.