CHEZ DIMI &YAS: what changed
CHEZ DIMI &YAS
Largest movements
- Receivables within one year +€29,619
up €29,619 (+23.4%), from €126,410 to €156,029
of which Other amounts receivable: +€33,586
- Cash +€24,966
up €24,966 (+109%), from €22,946 to €47,912
mainly Depreciation (+€61,992) and Net result for the year (+€42,687)
- Tangible fixed assets -€20,728
down €20,728 (-8.3%), from €250,820 to €230,093
of which Other tangible fixed assets: -€19,496
- Deferred charges and accrued income +€6,172
new in 2025: €6,172
- Financial fixed assets -€5,261
down €5,261 (-28.1%), from €18,692 to €13,431
- Profit (loss) carried forward +€20,687
up €20,687 (+28.1%), from €73,744 to €94,431
- Other debts +€12,000
up €12,000 (+120%), from €10,000 to €22,000
- Current portion of long-term debt +€11,840
up €11,840 (+51.2%), from €23,109 to €34,949
- Trade debts -€9,133
down €9,133 (-10.2%), from €89,905 to €80,772
- Gross operating margin +€77,765
up €77,765 (+30.6%), from €254,075 to €331,840
- Staff costs +€32,147
up €32,147 (+18.4%), from €174,803 to €206,950
- Depreciation +€8,254
up €8,254 (+15.4%), from €53,738 to €61,992
- Other operating charges +€4,290
up €4,290 (+308%), from €1,393 to €5,682
- Taxes +€3,704
new in 2025: €3,704
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €434,999 | €471,122 | +€36,124 | +8.3% |
| Fixed assets | 21/28 | €276,622 | €248,539 | -€28,082 | -10.2% |
| Intangible fixed assets | 21 | €7,110 | €5,016 | -€2,094 | -29.5% |
| Tangible fixed assets | 22/27 | €250,820 | €230,093 | -€20,728 | -8.3% |
| Plant, machinery and equipment | 23 | €46,986 | €49,244 | +€2,258 | +4.8% |
| Furniture and vehicles | 24 | €7,467 | €3,978 | -€3,489 | -46.7% |
| Other tangible fixed assets | 26 | €196,367 | €176,871 | -€19,496 | -9.9% |
| Financial fixed assets | 28 | €18,692 | €13,431 | -€5,261 | -28.1% |
| Current assets | 29/58 | €158,377 | €222,583 | +€64,206 | +40.5% |
| Stocks and contracts in progress | 3 | €9,021 | €12,470 | +€3,450 | +38.2% |
| Stocks | 30/36 | €9,021 | €12,470 | +€3,450 | +38.2% |
| Amounts receivable within one year | 40/41 | €126,410 | €156,029 | +€29,619 | +23.4% |
| Trade receivables | 40 | €45,096 | €41,129 | -€3,967 | -8.8% |
| Other amounts receivable | 41 | €81,314 | €114,900 | +€33,586 | +41.3% |
| Cash at bank and in hand | 54/58 | €22,946 | €47,912 | +€24,966 | +109% |
| Deferred charges and accrued income | 490/1 | - | €6,172 | +€6,172 | |
| Total equity and liabilities | 10/49 | €434,999 | €471,122 | +€36,124 | +8.3% |
| Equity | 10/15 | €78,744 | €99,431 | +€20,687 | +26.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,744 | €94,431 | +€20,687 | +28.1% |
| Amounts payable | 17/49 | €356,255 | €371,691 | +€15,436 | +4.3% |
| Amounts payable after more than one year | 17 | €203,709 | €200,017 | -€3,692 | -1.8% |
| Financial debts | 170/4 | €203,709 | €200,017 | -€3,692 | -1.8% |
| Amounts payable within one year | 42/48 | €152,546 | €171,674 | +€19,129 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €23,109 | €34,949 | +€11,840 | +51.2% |
| Trade debts | 44 | €89,905 | €80,772 | -€9,133 | -10.2% |
| Suppliers | 440/4 | €89,905 | €80,772 | -€9,133 | -10.2% |
| Taxes, remuneration and social security | 45 | €29,532 | €33,953 | +€4,421 | +15.0% |
| Taxes | 450/3 | €5,094 | €8,503 | +€3,409 | +66.9% |
| Remuneration and social security | 454/9 | €24,438 | €25,450 | +€1,012 | +4.1% |
| Other amounts payable | 47/48 | €10,000 | €22,000 | +€12,000 | +120% |
| Remuneration, social security and pensions | 62 | €174,803 | €206,950 | +€32,147 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,738 | €61,992 | +€8,254 | +15.4% |
| Other operating charges | 640/8 | €1,393 | €5,682 | +€4,290 | +308% |
| Gross operating margin | 9900 | €254,075 | €331,840 | +€77,765 | +30.6% |
| Operating profit (loss) | 9901 | €24,141 | €57,216 | +€33,075 | +137% |
| Financial income | 75/76B | €367 | €757 | +€390 | +106% |
| Recurring financial income | 75 | €367 | €757 | +€390 | +106% |
| Financial charges | 65/66B | €12,164 | €11,582 | -€581 | -4.8% |
| Recurring financial charges | 65 | €12,164 | €11,582 | -€581 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €12,344 | €46,391 | +€34,047 | +276% |
| Income taxes | 67/77 | - | €3,704 | +€3,704 | |
| Profit (loss) for the period | 9904 | €12,344 | €42,687 | +€30,343 | +246% |
| Profit (loss) for the period to be appropriated | 9905 | €12,344 | €42,687 | +€30,343 | +246% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.