LE DMS: 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.
LE DMS
Largest movements
- Cash -€1,650
down €1,650 (-98.8%), from €1,670 to €20
mainly Tax, wage and social debts (-€3,833) and Investment in fixed assets (net) (-€1,476)
- Tax, wage and social debts -€3,833
down €3,833 (-40.7%), from €9,406 to €5,574
- Reserves +€3,250
up €3,250 (+4.2%), from €77,235 to €80,485
- Gross operating margin -€22,419
down €22,419, from €21,728 to -€691
- Taxes -€6,250
down €6,250 (-74.8%), from €8,353 to €2,103
- Depreciation -€819
down €819 (-59.0%), from €1,388 to €569
- Financial income -€662
down €662 (-7.4%), from €8,956 to €8,295
of which Non-recurring financial income: -€6,127
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 | €97,226 | €96,648 | -€577 | -0.6% |
| Fixed assets | 21/28 | €834 | €1,740 | +€906 | +108.7% |
| Tangible fixed assets | 22/27 | €834 | €1,740 | +€906 | +108.7% |
| Furniture and vehicles | 24 | €834 | €1,740 | +€906 | +108.7% |
| Current assets | 29/58 | €96,392 | €94,908 | -€1,484 | -1.5% |
| Amounts receivable within one year | 40/41 | €94,722 | €94,888 | +€166 | +0.2% |
| Trade receivables | 40 | €5,424 | €3,498 | -€1,926 | -35.5% |
| Other amounts receivable | 41 | €89,298 | €91,390 | +€2,092 | +2.3% |
| Cash at bank and in hand | 54/58 | €1,670 | €20 | -€1,650 | -98.8% |
| Total equity and liabilities | 10/49 | €97,226 | €96,648 | -€577 | -0.6% |
| Equity | 10/15 | €83,435 | €86,685 | +€3,250 | +3.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €77,235 | €80,485 | +€3,250 | +4.2% |
| Distributable reserves | 133 | €77,235 | €80,485 | +€3,250 | +4.2% |
| Amounts payable | 17/49 | €13,791 | €9,963 | -€3,827 | -27.8% |
| Amounts payable within one year | 42/48 | €11,327 | €7,497 | -€3,829 | -33.8% |
| Trade debts | 44 | €1,921 | €1,924 | +€3 | +0.2% |
| Suppliers | 440/4 | €1,921 | €1,924 | +€3 | +0.2% |
| Taxes, remuneration and social security | 45 | €9,406 | €5,574 | -€3,833 | -40.7% |
| Taxes | 450/3 | €9,406 | €5,574 | -€3,833 | -40.7% |
| Accrued charges and deferred income | 492/3 | €2,464 | €2,466 | +€2 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,388 | €569 | -€819 | -59.0% |
| Other operating charges | 640/8 | €1,458 | €1,544 | +€86 | +5.9% |
| Gross operating margin | 9900 | €21,728 | -€691 | -€22,419 | |
| Operating profit (loss) | 9901 | €18,882 | -€2,805 | -€21,686 | |
| Financial income | 75/76B | €8,956 | €8,295 | -€662 | -7.4% |
| Recurring financial income | 75 | €10 | €5,476 | +€5,465 | +52654.0% |
| Non-recurring financial income | 76B | €8,946 | €2,819 | -€6,127 | -68.5% |
| Financial charges | 65/66B | €346 | €137 | -€210 | -60.5% |
| Recurring financial charges | 65 | €346 | €137 | -€210 | -60.5% |
| Profit (loss) for the period before taxes | 9903 | €27,492 | €5,353 | -€22,138 | -80.5% |
| Income taxes | 67/77 | €8,353 | €2,103 | -€6,250 | -74.8% |
| Profit (loss) for the period | 9904 | €19,139 | €3,250 | -€15,888 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,139 | €3,250 | -€15,888 | -83.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.