D.I.M.V.: 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.
D.I.M.V.
Largest movements
- Tangible fixed assets -€19,451
down €19,451 (-32.2%), from €60,453 to €41,002
of which Leasing and similar rights: -€14,784
- Stocks and contracts -€6,639
down €6,639 (-50.0%), from €13,278 to €6,639
- Cash +€4,421
up €4,421 (+4.5%), from €99,084 to €103,505
mainly Other debts (+€67,582) and Net result for the year (+€19,671)
- Deferred charges and accrued income -€1,943
down €1,943 (-100.0%), from €1,943 to €0
- Other debts +€67,582
up €67,582 (+1019.7%), from €6,628 to €74,210
- Reserves -€60,329
down €60,329 (-76.7%), from €78,642 to €18,314
- Debts after one year -€27,446
down €27,446 (-39.8%), from €68,896 to €41,450
of which Other amounts payable: -€15,000
- Tax, wage and social debts -€2,727
down €2,727 (-91.2%), from €2,989 to €262
- Trade debts -€2,721
down €2,721 (-67.8%), from €4,014 to €1,292
- Write-downs +€6,639
new in 2025: €6,639
- Gross operating margin -€3,340
down €3,340 (-5.2%), from €63,644 to €60,304
- Taxes -€1,769
down €1,769 (-19.5%), from €9,052 to €7,284
- Financial charges -€1,227
down €1,227 (-18.3%), from €6,699 to €5,472
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 | €191,674 | €166,785 | -€24,889 | -13.0% |
| Fixed assets | 21/28 | €60,453 | €41,002 | -€19,451 | -32.2% |
| Tangible fixed assets | 22/27 | €60,453 | €41,002 | -€19,451 | -32.2% |
| Plant, machinery and equipment | 23 | €1,584 | €815 | -€769 | -48.6% |
| Furniture and vehicles | 24 | €9,860 | €5,962 | -€3,898 | -39.5% |
| Leasing and similar rights | 25 | €49,010 | €34,226 | -€14,784 | -30.2% |
| Current assets | 29/58 | €131,221 | €125,783 | -€5,438 | -4.1% |
| Stocks and contracts in progress | 3 | €13,278 | €6,639 | -€6,639 | -50.0% |
| Stocks | 30/36 | €13,278 | €6,639 | -€6,639 | -50.0% |
| Amounts receivable within one year | 40/41 | €16,916 | €15,639 | -€1,277 | -7.5% |
| Trade receivables | 40 | €14,924 | €9,917 | -€5,007 | -33.5% |
| Other amounts receivable | 41 | €1,992 | €5,722 | +€3,730 | +187.3% |
| Cash at bank and in hand | 54/58 | €99,084 | €103,505 | +€4,421 | +4.5% |
| Deferred charges and accrued income | 490/1 | €1,943 | €0 | -€1,943 | -100.0% |
| Total equity and liabilities | 10/49 | €191,674 | €166,785 | -€24,889 | -13.0% |
| Equity | 10/15 | €97,242 | €36,914 | -€60,329 | -62.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,642 | €18,314 | -€60,329 | -76.7% |
| Distributable reserves | 133 | €78,642 | €18,314 | -€60,329 | -76.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €94,432 | €129,872 | +€35,440 | +37.5% |
| Amounts payable after more than one year | 17 | €68,896 | €41,450 | -€27,446 | -39.8% |
| Financial debts | 170/4 | €28,896 | €16,450 | -€12,446 | -43.1% |
| Other amounts payable | 178/9 | €40,000 | €25,000 | -€15,000 | -37.5% |
| Amounts payable within one year | 42/48 | €25,535 | €88,421 | +€62,886 | +246.3% |
| Current portion of amounts payable after more than one year | 42 | €11,844 | €12,446 | +€602 | +5.1% |
| Financial debts | 43 | €61 | €211 | +€150 | +248.2% |
| Credit institutions | 430/8 | €61 | €211 | +€150 | +248.2% |
| Trade debts | 44 | €4,014 | €1,292 | -€2,721 | -67.8% |
| Suppliers | 440/4 | €4,014 | €1,292 | -€2,721 | -67.8% |
| Taxes, remuneration and social security | 45 | €2,989 | €262 | -€2,727 | -91.2% |
| Taxes | 450/3 | €2,989 | €262 | -€2,727 | -91.2% |
| Other amounts payable | 47/48 | €6,628 | €74,210 | +€67,582 | +1019.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,451 | €19,451 | +€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,639 | +€6,639 | |
| Other operating charges | 640/8 | €2,317 | €1,787 | -€530 | -22.9% |
| Gross operating margin | 9900 | €63,644 | €60,304 | -€3,340 | -5.2% |
| Operating profit (loss) | 9901 | €41,876 | €32,427 | -€9,449 | -22.6% |
| Financial charges | 65/66B | €6,699 | €5,472 | -€1,227 | -18.3% |
| Recurring financial charges | 65 | €6,699 | €5,472 | -€1,227 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €35,177 | €26,955 | -€8,222 | -23.4% |
| Income taxes | 67/77 | €9,052 | €7,284 | -€1,769 | -19.5% |
| Profit (loss) for the period | 9904 | €26,125 | €19,671 | -€6,453 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,125 | €19,671 | -€6,453 | -24.7% |
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 9 October 2026 via checked.be.