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DTMC: 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.

What changed

DTMC

BE 0472.845.108
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€33,875
2024 · €30,046+€3,829
Equity
€205,090
2024 · €193,215+€11,875
Cash
€85,417
2024 · €47,208+€38,209
Balance sheet total
€245,915
2024 · €203,635+€42,280

Largest movements

2024 to 2025
Assets
  • Cash +€38,209

    up €38,209 (+80.9%), from €47,208 to €85,417

    mainly Net result for the year (+€33,875) and Other debts (+€14,991)

  • Receivables within one year +€5,077

    up €5,077 (+110.4%), from €4,599 to €9,676

    of which Other amounts receivable: +€9,676

Equity and liabilities
  • Other debts +€14,991

    up €14,991 (+253.7%), from €5,909 to €20,900

  • Reserves +€11,000

    up €11,000 (+7.8%), from €140,260 to €151,260

  • Tax, wage and social debts +€9,426

    up €9,426 (+217.8%), from €4,328 to €13,754

  • Accrued charges and deferred income +€4,164

    new in 2025: €4,164

Income statement
  • Gross operating margin +€17,540

    up €17,540 (+43.8%), from €40,069 to €57,609

  • Other operating charges +€10,500

    up €10,500 (+10500.0%), from €100 to €10,600

  • Taxes +€8,556

    up €8,556 (+101.3%), from €8,443 to €16,999

  • Financial income +€4,995

    up €4,995 (+3608.6%), from €138 to €5,133

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €30,046
Gross operating margin +€17,540
Depreciation +€48
Other operating charges -€10,500
Financial income +€4,995
Financial charges +€302
Taxes -€8,556
Result 2025 €33,875

Cash bridge derived

cash 2024 to 2025

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.

From operations +€60,209
Investment €0
Financing -€22,000
Cash 2024 €47,208
Net result for the year +€33,875
Depreciation +€1,049
Receivables within one year -€5,077
Deferred charges and accrued income -€44
Trade debts +€1,824
Tax, wage and social debts +€9,426
Other debts +€14,991
Accrued charges and deferred income +€4,164
Contributions, distributions and other -€22,000
Cash 2025 €85,417
Every line side by side 37 lines
Line Code 2024 2025 Change %
Total assets 20/58 €203,635 €245,915 +€42,280 +20.8%
Fixed assets 21/28 €1,828 €779 -€1,049 -57.4%
Tangible fixed assets 22/27 €1,828 €779 -€1,049 -57.4%
Furniture and vehicles 24 €1,828 €779 -€1,049 -57.4%
Current assets 29/58 €201,807 €245,136 +€43,330 +21.5%
Amounts receivable within one year 40/41 €4,599 €9,676 +€5,077 +110.4%
Trade receivables 40 €4,599 - -€4,599
Other amounts receivable 41 - €9,676 +€9,676
Current investments 50/53 €150,000 €150,000 = 0.0%
Cash at bank and in hand 54/58 €47,208 €85,417 +€38,209 +80.9%
Deferred charges and accrued income 490/1 - €44 +€44
Total equity and liabilities 10/49 €203,635 €245,915 +€42,280 +20.8%
Equity 10/15 €193,215 €205,090 +€11,875 +6.1%
Contributions 10/11 €7,300 €7,300 = 0.0%
Reserves 13 €140,260 €151,260 +€11,000 +7.8%
Distributable reserves 133 €140,260 €151,260 +€11,000 +7.8%
Profit (loss) carried forward 14 €45,655 €46,530 +€875 +1.9%
Amounts payable 17/49 €10,420 €40,825 +€30,405 +291.8%
Amounts payable within one year 42/48 €10,420 €36,661 +€26,241 +251.8%
Trade debts 44 €183 €2,007 +€1,824 +995.2%
Suppliers 440/4 €183 €2,007 +€1,824 +995.2%
Taxes, remuneration and social security 45 €4,328 €13,754 +€9,426 +217.8%
Taxes 450/3 €4,328 €13,754 +€9,426 +217.8%
Other amounts payable 47/48 €5,909 €20,900 +€14,991 +253.7%
Accrued charges and deferred income 492/3 - €4,164 +€4,164
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,098 €1,049 -€48 -4.4%
Other operating charges 640/8 €100 €10,600 +€10,500 +10500.0%
Gross operating margin 9900 €40,069 €57,609 +€17,540 +43.8%
Operating profit (loss) 9901 €38,871 €45,959 +€7,089 +18.2%
Financial income 75/76B €138 €5,133 +€4,995 +3608.6%
Recurring financial income 75 €138 €5,133 +€4,995 +3608.6%
Financial charges 65/66B €521 €218 -€302 -58.0%
Recurring financial charges 65 €521 €218 -€302 -58.0%
Profit (loss) for the period before taxes 9903 €38,488 €50,874 +€12,385 +32.2%
Income taxes 67/77 €8,443 €16,999 +€8,556 +101.3%
Profit (loss) for the period 9904 €30,046 €33,875 +€3,829 +12.7%
Profit (loss) for the period to be appropriated 9905 €30,046 €33,875 +€3,829 +12.7%

Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.