Studio dm-a: what changed
Two financial 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.
Studio dm-a
Largest movements
- Receivables within one year -€73,270
down €73,270 (-30.8%), from €237,833 to €164,563
of which Trade receivables: -€94,065
- Trade debts -€45,185
down €45,185 (-50.6%), from €89,345 to €44,160
- Tax, wage and social debts -€38,595
down €38,595 (-59.1%), from €65,272 to €26,677
- Short-term financial debts +€21,206
up €21,206 (+226.9%), from €9,346 to €30,552
- Reserves -€11,983
down €11,983 (-19.3%), from €61,965 to €49,983
- Gross operating margin -€26,783
down €26,783 (-97.4%), from €27,486 to €703
- Taxes -€6,208
down €6,208 (-97.3%), from €6,380 to €172
- Other operating charges -€5,622
down €5,622 (-49.3%), from €11,396 to €5,774
- Financial charges +€948
up €948 (+18.3%), from €5,190 to €6,138
- Financial income +€836
up €836 (+78.5%), from €1,066 to €1,902
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €244,528 | €169,972 | -€74,556 | -30.5% |
| Fixed assets | 21/28 | €4,946 | €4,659 | -€287 | -5.8% |
| Tangible fixed assets | 22/27 | €4,946 | €4,659 | -€287 | -5.8% |
| Plant, machinery and equipment | 23 | €855 | €1,937 | +€1,082 | +126.5% |
| Furniture and vehicles | 24 | €2,882 | €2,118 | -€764 | -26.5% |
| Other tangible fixed assets | 26 | €1,208 | €604 | -€604 | -50.0% |
| Current assets | 29/58 | €239,583 | €165,313 | -€74,270 | -31.0% |
| Amounts receivable within one year | 40/41 | €237,833 | €164,563 | -€73,270 | -30.8% |
| Trade receivables | 40 | €212,095 | €118,031 | -€94,065 | -44.4% |
| Other amounts receivable | 41 | €25,738 | €46,533 | +€20,795 | +80.8% |
| Deferred charges and accrued income | 490/1 | €1,749 | €750 | -€1,000 | -57.1% |
| Total equity and liabilities | 10/49 | €244,528 | €169,972 | -€74,556 | -30.5% |
| Equity | 10/15 | €80,565 | €68,583 | -€11,983 | -14.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,965 | €49,983 | -€11,983 | -19.3% |
| Distributable reserves | 133 | €61,965 | €49,983 | -€11,983 | -19.3% |
| Amounts payable | 17/49 | €163,963 | €101,389 | -€62,574 | -38.2% |
| Amounts payable within one year | 42/48 | €163,963 | €101,389 | -€62,574 | -38.2% |
| Financial debts | 43 | €9,346 | €30,552 | +€21,206 | +226.9% |
| Credit institutions | 430/8 | €9,346 | €30,552 | +€21,206 | +226.9% |
| Trade debts | 44 | €89,345 | €44,160 | -€45,185 | -50.6% |
| Suppliers | 440/4 | €89,345 | €44,160 | -€45,185 | -50.6% |
| Taxes, remuneration and social security | 45 | €65,272 | €26,677 | -€38,595 | -59.1% |
| Taxes | 450/3 | €65,272 | €26,677 | -€38,595 | -59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,765 | €2,504 | +€739 | +41.9% |
| Other operating charges | 640/8 | €11,396 | €5,774 | -€5,622 | -49.3% |
| Gross operating margin | 9900 | €27,486 | €703 | -€26,783 | -97.4% |
| Operating profit (loss) | 9901 | €14,325 | -€7,575 | -€21,900 | |
| Financial income | 75/76B | €1,066 | €1,902 | +€836 | +78.5% |
| Recurring financial income | 75 | €1,066 | €1,902 | +€836 | +78.5% |
| Financial charges | 65/66B | €5,190 | €6,138 | +€948 | +18.3% |
| Recurring financial charges | 65 | €5,190 | €6,138 | +€948 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €10,202 | -€11,810 | -€22,012 | |
| Income taxes | 67/77 | €6,380 | €172 | -€6,208 | -97.3% |
| Profit (loss) for the period | 9904 | €3,822 | -€11,983 | -€15,804 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,822 | -€11,983 | -€15,804 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.