DTM: 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.
DTM
Largest movements
- Receivables within one year -€19,939
down €19,939 (-44.8%), from €44,481 to €24,542
of which Trade receivables: -€17,473
- Tangible fixed assets -€4,692
down €4,692 (-9.2%), from €51,113 to €46,421
of which Furniture and vehicles: -€3,660
- Current portion of long-term debt -€21,759
no longer reported in 2023 (was €21,759)
- Trade debts -€6,905
down €6,905 (-31.7%), from €21,762 to €14,857
- Profit (loss) carried forward +€3,232
up €3,232 (+437%), from €740 to €3,973
- Purchases and services -€254,826
no longer reported in 2023 (was €254,826)
- Depreciation -€7,514
down €7,514 (-48.0%), from €15,661 to €8,147
- Other operating charges +€1,941
up €1,941 (+319%), from €609 to €2,551
- Gross operating margin -€1,899
down €1,899 (-9.9%), from €19,273 to €17,375
- Financial charges +€909
up €909 (+62.5%), from €1,455 to €2,365
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,293 | €86,470 | -€24,822 | -22.3% |
| Fixed assets | 21/28 | €51,113 | €46,421 | -€4,692 | -9.2% |
| Tangible fixed assets | 22/27 | €51,113 | €46,421 | -€4,692 | -9.2% |
| Plant, machinery and equipment | 23 | €5,534 | €5,018 | -€516 | -9.3% |
| Furniture and vehicles | 24 | €41,308 | €37,648 | -€3,660 | -8.9% |
| Other tangible fixed assets | 26 | €4,271 | €3,755 | -€516 | -12.1% |
| Current assets | 29/58 | €60,179 | €40,049 | -€20,130 | -33.5% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €44,481 | €24,542 | -€19,939 | -44.8% |
| Trade receivables | 40 | €32,976 | €15,503 | -€17,473 | -53.0% |
| Other amounts receivable | 41 | €11,505 | €9,039 | -€2,466 | -21.4% |
| Cash at bank and in hand | 54/58 | €12,703 | €13,507 | +€804 | +6.3% |
| Deferred charges and accrued income | 490/1 | €995 | - | -€995 | |
| Total equity and liabilities | 10/49 | €111,293 | €86,470 | -€24,822 | -22.3% |
| Equity | 10/15 | €33,070 | €36,303 | +€3,232 | +9.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €26,130 | €26,130 | = | 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 | €24,270 | €24,270 | = | 0.0% |
| Profit (loss) carried forward | 14 | €740 | €3,973 | +€3,232 | +437% |
| Amounts payable | 17/49 | €78,222 | €50,168 | -€28,055 | -35.9% |
| Amounts payable after more than one year | 17 | €19,054 | €19,054 | = | 0.0% |
| Financial debts | 170/4 | €19,054 | €19,054 | = | 0.0% |
| Amounts payable within one year | 42/48 | €59,168 | €30,472 | -€28,697 | -48.5% |
| Current portion of amounts payable after more than one year | 42 | €21,759 | - | -€21,759 | |
| Financial debts | 43 | €1,730 | €1,677 | -€53 | -3.1% |
| Credit institutions | 430/8 | €1,730 | €1,677 | -€53 | -3.1% |
| Trade debts | 44 | €21,762 | €14,857 | -€6,905 | -31.7% |
| Suppliers | 440/4 | €21,762 | €14,857 | -€6,905 | -31.7% |
| Taxes, remuneration and social security | 45 | €800 | €1,730 | +€930 | +116% |
| Taxes | 450/3 | €800 | €1,730 | +€930 | +116% |
| Other amounts payable | 47/48 | €13,117 | €12,207 | -€910 | -6.9% |
| Accrued charges and deferred income | 492/3 | - | €642 | +€642 | |
| Goods, raw materials, services and sundry goods | 60/61 | €254,826 | - | -€254,826 | |
| Remuneration, social security and pensions | 62 | - | €314 | +€314 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,661 | €8,147 | -€7,514 | -48.0% |
| Other operating charges | 640/8 | €609 | €2,551 | +€1,941 | +319% |
| Gross operating margin | 9900 | €19,273 | €17,375 | -€1,899 | -9.9% |
| Operating profit (loss) | 9901 | €3,003 | €6,363 | +€3,359 | +112% |
| Financial income | 75/76B | €1,254 | €695 | -€559 | -44.6% |
| Recurring financial income | 75 | €1,254 | €695 | -€559 | -44.6% |
| Financial charges | 65/66B | €1,455 | €2,365 | +€909 | +62.5% |
| Recurring financial charges | 65 | €1,455 | €2,365 | +€909 | +62.5% |
| Profit (loss) for the period before taxes | 9903 | €2,802 | €4,693 | +€1,891 | +67.5% |
| Income taxes | 67/77 | €1,416 | €1,461 | +€44 | +3.1% |
| Profit (loss) for the period | 9904 | €1,386 | €3,232 | +€1,847 | +133% |
| Profit (loss) for the period to be appropriated | 9905 | €1,386 | €3,232 | +€1,847 | +133% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.