DML Consult: 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.
DML Consult
Largest movements
- Receivables within one year -€53,018
down €53,018 (-23.6%), from €224,706 to €171,688
of which Other amounts receivable: -€43,796
- Current investments +€50,000
new in 2025: €50,000
- Cash +€27,530
up €27,530 (+153.7%), from €17,908 to €45,438
mainly Net result for the year (+€62,465) and Receivables within one year (+€53,018)
- Reserves +€22,205
up €22,205 (+7.7%), from €286,816 to €309,021
of which Distributable reserves: +€22,205
- Tax, wage and social debts -€8,276
down €8,276 (-29.3%), from €28,225 to €19,949
of which Taxes: -€8,304
- Trade debts +€5,985
up €5,985 (+29.0%), from €20,665 to €26,650
- Financial income -€65,684
down €65,684 (-71.0%), from €92,504 to €26,820
- Gross operating margin -€6,716
down €6,716 (-8.9%), from €75,614 to €68,898
- Taxes -€5,506
down €5,506 (-19.6%), from €28,045 to €22,539
- Depreciation +€2,137
up €2,137 (+61.5%), from €3,477 to €5,614
- Financial charges -€1,228
down €1,228 (-29.6%), from €4,148 to €2,920
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 | €455,399 | €477,018 | +€21,619 | +4.7% |
| Fixed assets | 21/28 | €212,261 | €208,773 | -€3,488 | -1.6% |
| Tangible fixed assets | 22/27 | €212,075 | €208,773 | -€3,302 | -1.6% |
| Land and buildings | 22 | €199,430 | €199,430 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,699 | €3,861 | -€1,838 | -32.2% |
| Furniture and vehicles | 24 | €6,946 | €5,482 | -€1,464 | -21.1% |
| Financial fixed assets | 28 | €186 | - | -€186 | |
| Current assets | 29/58 | €243,138 | €268,245 | +€25,107 | +10.3% |
| Amounts receivable within one year | 40/41 | €224,706 | €171,688 | -€53,018 | -23.6% |
| Trade receivables | 40 | €26,346 | €17,124 | -€9,222 | -35.0% |
| Other amounts receivable | 41 | €198,360 | €154,564 | -€43,796 | -22.1% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €17,908 | €45,438 | +€27,530 | +153.7% |
| Deferred charges and accrued income | 490/1 | €524 | €1,119 | +€595 | +113.5% |
| Total equity and liabilities | 10/49 | €455,399 | €477,018 | +€21,619 | +4.7% |
| Equity | 10/15 | €324,856 | €347,061 | +€22,205 | +6.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €286,816 | €309,021 | +€22,205 | +7.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | +€0 | 0.0% |
| Distributable reserves | 133 | €284,956 | €307,161 | +€22,205 | +7.8% |
| Profit (loss) carried forward | 14 | €31,840 | €31,840 | +€0 | 0.0% |
| Amounts payable | 17/49 | €130,543 | €129,957 | -€586 | -0.4% |
| Amounts payable within one year | 42/48 | €130,543 | €127,157 | -€3,386 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €4,723 | - | -€4,723 | |
| Trade debts | 44 | €20,665 | €26,650 | +€5,985 | +29.0% |
| Suppliers | 440/4 | €20,665 | €26,650 | +€5,985 | +29.0% |
| Taxes, remuneration and social security | 45 | €28,225 | €19,949 | -€8,276 | -29.3% |
| Taxes | 450/3 | €25,365 | €17,061 | -€8,304 | -32.7% |
| Remuneration and social security | 454/9 | €2,860 | €2,889 | +€29 | +1.0% |
| Other amounts payable | 47/48 | €76,930 | €80,557 | +€3,627 | +4.7% |
| Accrued charges and deferred income | 492/3 | - | €2,800 | +€2,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,477 | €5,614 | +€2,137 | +61.5% |
| Other operating charges | 640/8 | €1,851 | €2,181 | +€330 | +17.8% |
| Gross operating margin | 9900 | €75,614 | €68,898 | -€6,716 | -8.9% |
| Operating profit (loss) | 9901 | €70,286 | €61,103 | -€9,183 | -13.1% |
| Financial income | 75/76B | €92,504 | €26,820 | -€65,684 | -71.0% |
| Recurring financial income | 75 | €92,504 | €26,820 | -€65,684 | -71.0% |
| Financial charges | 65/66B | €4,148 | €2,920 | -€1,228 | -29.6% |
| Recurring financial charges | 65 | €4,148 | €2,920 | -€1,228 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €158,642 | €85,004 | -€73,638 | -46.4% |
| Income taxes | 67/77 | €28,045 | €22,539 | -€5,506 | -19.6% |
| Profit (loss) for the period | 9904 | €130,597 | €62,465 | -€68,132 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €130,597 | €62,465 | -€68,132 | -52.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.