DTM Engineering: 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.
DTM Engineering
Largest movements
- Cash +€37,391
up €37,391 (+57.8%), from €64,738 to €102,129
mainly Other debts (+€107,164) and Net result for the year (+€44,954)
- Tangible fixed assets -€3,805
down €3,805 (-25.5%), from €14,949 to €11,144
of which Furniture and vehicles: -€3,229
- Receivables within one year +€3,714
up €3,714 (+29.4%), from €12,643 to €16,357
of which Trade receivables: +€5,217
- Other debts +€107,164
up €107,164 (+17201.3%), from €623 to €107,787
- Reserves -€79,946
down €79,946 (-97.9%), from €81,701 to €1,755
- Tax, wage and social debts +€8,116
up €8,116 (+116.9%), from €6,941 to €15,057
of which Taxes: +€6,116
- Trade debts +€1,972
up €1,972 (+1471.6%), from €134 to €2,106
- Gross operating margin +€3,365
up €3,365 (+5.7%), from €59,297 to €62,662
- Depreciation +€1,950
up €1,950 (+63.0%), from €3,093 to €5,043
- Other operating charges -€1,420
down €1,420 (-75.1%), from €1,891 to €471
- Taxes +€889
up €889 (+7.9%), from €11,247 to €12,136
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 | €92,399 | €129,705 | +€37,306 | +40.4% |
| Fixed assets | 21/28 | €14,949 | €11,144 | -€3,805 | -25.5% |
| Tangible fixed assets | 22/27 | €14,949 | €11,144 | -€3,805 | -25.5% |
| Plant, machinery and equipment | 23 | €4,412 | €3,836 | -€576 | -13.1% |
| Furniture and vehicles | 24 | €10,537 | €7,308 | -€3,229 | -30.6% |
| Current assets | 29/58 | €77,450 | €118,561 | +€41,111 | +53.1% |
| Amounts receivable within one year | 40/41 | €12,643 | €16,357 | +€3,714 | +29.4% |
| Trade receivables | 40 | €11,140 | €16,357 | +€5,217 | +46.8% |
| Other amounts receivable | 41 | €1,503 | - | -€1,503 | |
| Cash at bank and in hand | 54/58 | €64,738 | €102,129 | +€37,391 | +57.8% |
| Deferred charges and accrued income | 490/1 | €69 | €75 | +€6 | +8.7% |
| Total equity and liabilities | 10/49 | €92,399 | €129,705 | +€37,306 | +40.4% |
| Equity | 10/15 | €84,701 | €4,755 | -€79,946 | -94.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €81,701 | €1,755 | -€79,946 | -97.9% |
| Distributable reserves | 133 | €81,701 | €1,755 | -€79,946 | -97.9% |
| Amounts payable | 17/49 | €7,698 | €124,950 | +€117,252 | +1523.1% |
| Amounts payable within one year | 42/48 | €7,698 | €124,950 | +€117,252 | +1523.1% |
| Trade debts | 44 | €134 | €2,106 | +€1,972 | +1471.6% |
| Suppliers | 440/4 | €134 | €2,106 | +€1,972 | +1471.6% |
| Taxes, remuneration and social security | 45 | €6,941 | €15,057 | +€8,116 | +116.9% |
| Taxes | 450/3 | €6,941 | €13,057 | +€6,116 | +88.1% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €623 | €107,787 | +€107,164 | +17201.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,093 | €5,043 | +€1,950 | +63.0% |
| Other operating charges | 640/8 | €1,891 | €471 | -€1,420 | -75.1% |
| Gross operating margin | 9900 | €59,297 | €62,662 | +€3,365 | +5.7% |
| Operating profit (loss) | 9901 | €54,313 | €57,148 | +€2,835 | +5.2% |
| Financial charges | 65/66B | €56 | €58 | +€2 | +3.6% |
| Recurring financial charges | 65 | €56 | €58 | +€2 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €54,257 | €57,090 | +€2,833 | +5.2% |
| Income taxes | 67/77 | €11,247 | €12,136 | +€889 | +7.9% |
| Profit (loss) for the period | 9904 | €43,010 | €44,954 | +€1,944 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,010 | €44,954 | +€1,944 | +4.5% |
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 7 October 2026 via checked.be.