DTMplus: 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.
DTMplus
Largest movements
- Cash +€28,163
up €28,163 (+53.5%), from €52,640 to €80,803
mainly Net result for the year (+€73,157) and Depreciation (+€21,102)
- Receivables within one year +€13,891
up €13,891 (+79.5%), from €17,471 to €31,362
of which Other amounts receivable: +€8,164
- Tangible fixed assets +€8,929
up €8,929 (+13.7%), from €65,395 to €74,324
of which Plant, machinery and equipment: +€16,604
- Reserves +€73,157
up €73,157 (+80.4%), from €91,006 to €164,163
- Other debts -€28,166
no longer reported in 2025 (was €28,166)
- Debts after one year -€14,920
down €14,920 (-47.6%), from €31,353 to €16,433
- Trade debts +€12,843
up €12,843 (+387.0%), from €3,318 to €16,161
- Tax, wage and social debts +€6,441
up €6,441 (+42.2%), from €15,275 to €21,716
of which Taxes: +€6,441
- Gross operating margin +€54,573
up €54,573 (+86.1%), from €63,408 to €117,981
- Taxes +€11,964
up €11,964 (+126.8%), from €9,436 to €21,400
- Depreciation -€2,150
down €2,150 (-9.2%), from €23,252 to €21,102
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 | €187,020 | €237,019 | +€49,998 | +26.7% |
| Fixed assets | 21/28 | €65,395 | €74,324 | +€8,929 | +13.7% |
| Tangible fixed assets | 22/27 | €65,395 | €74,324 | +€8,929 | +13.7% |
| Plant, machinery and equipment | 23 | €21,160 | €37,763 | +€16,604 | +78.5% |
| Furniture and vehicles | 24 | €2,985 | €5,838 | +€2,853 | +95.6% |
| Leasing and similar rights | 25 | €35,904 | €26,289 | -€9,615 | -26.8% |
| Other tangible fixed assets | 26 | €5,347 | €4,434 | -€913 | -17.1% |
| Current assets | 29/58 | €121,625 | €162,695 | +€41,069 | +33.8% |
| Amounts receivable after more than one year | 29 | €47,000 | €47,000 | = | 0.0% |
| Other amounts receivable | 291 | €47,000 | €47,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,471 | €31,362 | +€13,891 | +79.5% |
| Trade receivables | 40 | €16,864 | €22,591 | +€5,726 | +34.0% |
| Other amounts receivable | 41 | €607 | €8,771 | +€8,164 | +1345.3% |
| Cash at bank and in hand | 54/58 | €52,640 | €80,803 | +€28,163 | +53.5% |
| Deferred charges and accrued income | 490/1 | €4,515 | €3,530 | -€984 | -21.8% |
| Total equity and liabilities | 10/49 | €187,020 | €237,019 | +€49,998 | +26.7% |
| Equity | 10/15 | €94,632 | €167,789 | +€73,157 | +77.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €91,006 | €164,163 | +€73,157 | +80.4% |
| Distributable reserves | 133 | €91,006 | €164,163 | +€73,157 | +80.4% |
| Profit (loss) carried forward | 14 | €626 | €626 | = | 0.0% |
| Amounts payable | 17/49 | €92,389 | €69,230 | -€23,159 | -25.1% |
| Amounts payable after more than one year | 17 | €31,353 | €16,433 | -€14,920 | -47.6% |
| Financial debts | 170/4 | €31,353 | €16,433 | -€14,920 | -47.6% |
| Amounts payable within one year | 42/48 | €61,035 | €52,797 | -€8,238 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €14,276 | €14,920 | +€644 | +4.5% |
| Trade debts | 44 | €3,318 | €16,161 | +€12,843 | +387.0% |
| Suppliers | 440/4 | €3,318 | €16,161 | +€12,843 | +387.0% |
| Taxes, remuneration and social security | 45 | €15,275 | €21,716 | +€6,441 | +42.2% |
| Taxes | 450/3 | €11,975 | €18,416 | +€6,441 | +53.8% |
| Remuneration and social security | 454/9 | €3,300 | €3,300 | = | 0.0% |
| Other amounts payable | 47/48 | €28,166 | - | -€28,166 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,252 | €21,102 | -€2,150 | -9.2% |
| Other operating charges | 640/8 | €1,580 | €1,792 | +€212 | +13.4% |
| Gross operating margin | 9900 | €63,408 | €117,981 | +€54,573 | +86.1% |
| Operating profit (loss) | 9901 | €38,576 | €95,087 | +€56,511 | +146.5% |
| Financial income | 75/76B | €1,185 | €1,287 | +€101 | +8.5% |
| Recurring financial income | 75 | €1,185 | €1,287 | +€101 | +8.5% |
| Financial charges | 65/66B | €2,159 | €1,816 | -€343 | -15.9% |
| Recurring financial charges | 65 | €2,159 | €1,816 | -€343 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €37,602 | €94,557 | +€56,955 | +151.5% |
| Income taxes | 67/77 | €9,436 | €21,400 | +€11,964 | +126.8% |
| Profit (loss) for the period | 9904 | €28,166 | €73,157 | +€44,991 | +159.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,166 | €73,157 | +€44,991 | +159.7% |
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.