DTMN: 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.
DTMN
Largest movements
- Cash -€88,110
down €88,110 (-49.2%), from €179,134 to €91,024
mainly Contributions, distributions and other (-€123,137) and Deferred charges and accrued income (-€8,557)
- Deferred charges and accrued income +€8,557
up €8,557 (+1117.0%), from €766 to €9,323
- Tangible fixed assets -€7,705
down €7,705 (-19.2%), from €40,137 to €32,431
of which Furniture and vehicles: -€8,066
- Reserves -€86,201
down €86,201 (-37.7%), from €228,683 to €142,483
- Gross operating margin +€8,380
up €8,380 (+15.6%), from €53,873 to €62,253
- Taxes +€2,515
up €2,515 (+21.8%), from €11,555 to €14,070
- Financial income +€2,378
up €2,378 (+371.7%), from €640 to €3,018
- Financial charges +€1,133
up €1,133 (+289.9%), from €391 to €1,524
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 | €259,668 | €171,856 | -€87,811 | -33.8% |
| Fixed assets | 21/28 | €40,137 | €32,431 | -€7,705 | -19.2% |
| Tangible fixed assets | 22/27 | €40,137 | €32,431 | -€7,705 | -19.2% |
| Plant, machinery and equipment | 23 | €2,224 | €2,585 | +€361 | +16.2% |
| Furniture and vehicles | 24 | €37,913 | €29,847 | -€8,066 | -21.3% |
| Current assets | 29/58 | €219,531 | €139,425 | -€80,106 | -36.5% |
| Amounts receivable within one year | 40/41 | €14,631 | €15,412 | +€781 | +5.3% |
| Trade receivables | 40 | €14,631 | €14,883 | +€252 | +1.7% |
| Other amounts receivable | 41 | - | €529 | +€529 | |
| Current investments | 50/53 | €25,000 | €23,665 | -€1,334 | -5.3% |
| Cash at bank and in hand | 54/58 | €179,134 | €91,024 | -€88,110 | -49.2% |
| Deferred charges and accrued income | 490/1 | €766 | €9,323 | +€8,557 | +1117.0% |
| Total equity and liabilities | 10/49 | €259,668 | €171,856 | -€87,811 | -33.8% |
| Equity | 10/15 | €241,083 | €154,883 | -€86,201 | -35.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €228,683 | €142,483 | -€86,201 | -37.7% |
| Distributable reserves | 133 | €228,683 | €142,483 | -€86,201 | -37.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,584 | €16,974 | -€1,611 | -8.7% |
| Amounts payable within one year | 42/48 | €18,584 | €16,891 | -€1,693 | -9.1% |
| Trade debts | 44 | €0 | €5 | +€5 | |
| Suppliers | 440/4 | €0 | €5 | +€5 | |
| Taxes, remuneration and social security | 45 | €14,057 | €14,577 | +€519 | +3.7% |
| Taxes | 450/3 | €14,057 | €14,577 | +€519 | +3.7% |
| Other amounts payable | 47/48 | €4,527 | €2,309 | -€2,218 | -49.0% |
| Accrued charges and deferred income | 492/3 | - | €83 | +€83 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,859 | €12,106 | +€248 | +2.1% |
| Other operating charges | 640/8 | €736 | €634 | -€103 | -13.9% |
| Gross operating margin | 9900 | €53,873 | €62,253 | +€8,380 | +15.6% |
| Operating profit (loss) | 9901 | €41,278 | €49,513 | +€8,235 | +19.9% |
| Financial income | 75/76B | €640 | €3,018 | +€2,378 | +371.7% |
| Recurring financial income | 75 | €640 | €3,018 | +€2,378 | +371.7% |
| Financial charges | 65/66B | €391 | €1,524 | +€1,133 | +289.9% |
| Recurring financial charges | 65 | €391 | €1,524 | +€1,133 | +289.9% |
| Profit (loss) for the period before taxes | 9903 | €41,527 | €51,006 | +€9,479 | +22.8% |
| Income taxes | 67/77 | €11,555 | €14,070 | +€2,515 | +21.8% |
| Profit (loss) for the period | 9904 | €29,972 | €36,936 | +€6,964 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,972 | €36,936 | +€6,964 | +23.2% |
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.