D-NIME: 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.
D-NIME
Largest movements
- Receivables within one year -€21,991
down €21,991 (-31.6%), from €69,694 to €47,703
of which Other amounts receivable: -€27,824
- Tangible fixed assets -€12,900
down €12,900 (-23.7%), from €54,455 to €41,555
- Cash -€11,364
down €11,364 (-31.6%), from €35,928 to €24,563
mainly Contributions, distributions and other (-€95,069) and Other debts (-€75,790)
- Other debts -€75,790
down €75,790 (-44.6%), from €169,993 to €94,203
- Tax, wage and social debts +€22,257
up €22,257 (+69.0%), from €32,251 to €54,508
of which Taxes: +€22,641
- Debts after one year -€12,141
down €12,141 (-27.9%), from €43,589 to €31,448
- Trade debts +€11,085
up €11,085 (+540.2%), from €2,052 to €13,137
- Reserves +€8,074
up €8,074 (+2.1%), from €379,501 to €387,575
of which Distributable reserves: +€8,074
- Financial income +€100,000
up €100,000, from €0 to €100,000
- Gross operating margin -€58,420
down €58,420 (-37.0%), from €158,104 to €99,684
- Taxes +€12,435
up €12,435 (+224.2%), from €5,547 to €17,982
- Other operating charges -€7,220
down €7,220 (-63.9%), from €11,300 to €4,079
- Depreciation +€2,855
up €2,855 (+28.4%), from €10,045 to €12,900
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 | €689,195 | €643,210 | -€45,985 | -6.7% |
| Fixed assets | 21/28 | €580,455 | €567,555 | -€12,900 | -2.2% |
| Tangible fixed assets | 22/27 | €54,455 | €41,555 | -€12,900 | -23.7% |
| Leasing and similar rights | 25 | €54,455 | €41,555 | -€12,900 | -23.7% |
| Financial fixed assets | 28 | €526,000 | €526,000 | = | 0.0% |
| Current assets | 29/58 | €108,740 | €75,655 | -€33,085 | -30.4% |
| Amounts receivable within one year | 40/41 | €69,694 | €47,703 | -€21,991 | -31.6% |
| Trade receivables | 40 | €18,150 | €23,983 | +€5,833 | +32.1% |
| Other amounts receivable | 41 | €51,544 | €23,720 | -€27,824 | -54.0% |
| Cash at bank and in hand | 54/58 | €35,928 | €24,563 | -€11,364 | -31.6% |
| Deferred charges and accrued income | 490/1 | €3,118 | €3,388 | +€270 | +8.7% |
| Total equity and liabilities | 10/49 | €689,195 | €643,210 | -€45,985 | -6.7% |
| Equity | 10/15 | €429,501 | €437,575 | +€8,074 | +1.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €379,501 | €387,575 | +€8,074 | +2.1% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €374,501 | €382,575 | +€8,074 | +2.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €259,694 | €205,635 | -€54,059 | -20.8% |
| Amounts payable after more than one year | 17 | €43,589 | €31,448 | -€12,141 | -27.9% |
| Financial debts | 170/4 | €43,589 | €31,448 | -€12,141 | -27.9% |
| Amounts payable within one year | 42/48 | €215,911 | €173,989 | -€41,923 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €11,616 | €12,141 | +€525 | +4.5% |
| Trade debts | 44 | €2,052 | €13,137 | +€11,085 | +540.2% |
| Suppliers | 440/4 | €2,052 | €13,137 | +€11,085 | +540.2% |
| Taxes, remuneration and social security | 45 | €32,251 | €54,508 | +€22,257 | +69.0% |
| Taxes | 450/3 | €22,799 | €45,440 | +€22,641 | +99.3% |
| Remuneration and social security | 454/9 | €9,452 | €9,067 | -€384 | -4.1% |
| Other amounts payable | 47/48 | €169,993 | €94,203 | -€75,790 | -44.6% |
| Accrued charges and deferred income | 492/3 | €194 | €198 | +€5 | +2.3% |
| Non-recurring operating income | 76A | €56,600 | €0 | -€56,600 | -100.0% |
| Remuneration, social security and pensions | 62 | €57,506 | €59,038 | +€1,531 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,045 | €12,900 | +€2,855 | +28.4% |
| Other operating charges | 640/8 | €11,300 | €4,079 | -€7,220 | -63.9% |
| Gross operating margin | 9900 | €158,104 | €99,684 | -€58,420 | -37.0% |
| Operating profit (loss) | 9901 | €79,253 | €23,667 | -€55,586 | -70.1% |
| Financial income | 75/76B | €0 | €100,000 | +€100,000 | |
| Recurring financial income | 75 | €0 | €100,000 | +€100,000 | |
| Financial charges | 65/66B | €2,894 | €2,543 | -€351 | -12.1% |
| Recurring financial charges | 65 | €2,894 | €2,543 | -€351 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €76,359 | €121,125 | +€44,766 | +58.6% |
| Income taxes | 67/77 | €5,547 | €17,982 | +€12,435 | +224.2% |
| Profit (loss) for the period | 9904 | €70,812 | €103,143 | +€32,330 | +45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €70,812 | €103,143 | +€32,330 | +45.7% |
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 3 October 2026 via checked.be.