DATIM: 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.
DATIM
Largest movements
- Receivables within one year +€8,502
up €8,502 (+145.7%), from €5,837 to €14,339
of which Other amounts receivable: +€5,497
- Tangible fixed assets -€6,732
down €6,732 (-28.6%), from €23,511 to €16,779
of which Furniture and vehicles: -€6,040
- Cash -€3,607
down €3,607 (-17.9%), from €20,150 to €16,543
mainly Receivables within one year (-€8,502) and Debts after one year (-€5,894)
- Debts after one year -€5,894
down €5,894 (-100.0%), from €5,894 to €0
- Advances received +€3,068
new in 2025: €3,068
- Current portion of long-term debt -€2,577
down €2,577 (-30.4%), from €8,471 to €5,894
- Profit (loss) carried forward +€2,229
up €2,229 (+77.6%), from -€2,872 to -€643
- Trade debts +€1,491
up €1,491 (+79.3%), from €1,880 to €3,372
- Gross operating margin +€6,926
up €6,926 (+190.8%), from €3,630 to €10,556
- Financial charges -€298
down €298 (-22.4%), from €1,333 to €1,034
- Financial income +€168
up €168 (+27.9%), from €601 to €769
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 | €54,546 | €52,514 | -€2,032 | -3.7% |
| Fixed assets | 21/28 | €23,646 | €16,914 | -€6,732 | -28.5% |
| Tangible fixed assets | 22/27 | €23,511 | €16,779 | -€6,732 | -28.6% |
| Plant, machinery and equipment | 23 | €1,833 | €1,141 | -€692 | -37.8% |
| Furniture and vehicles | 24 | €21,678 | €15,638 | -€6,040 | -27.9% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €30,900 | €35,600 | +€4,700 | +15.2% |
| Stocks and contracts in progress | 3 | €4,800 | €4,450 | -€350 | -7.3% |
| Stocks | 30/36 | €4,800 | €4,450 | -€350 | -7.3% |
| Amounts receivable within one year | 40/41 | €5,837 | €14,339 | +€8,502 | +145.7% |
| Trade receivables | 40 | €2,569 | €5,574 | +€3,005 | +117.0% |
| Other amounts receivable | 41 | €3,268 | €8,765 | +€5,497 | +168.2% |
| Cash at bank and in hand | 54/58 | €20,150 | €16,543 | -€3,607 | -17.9% |
| Deferred charges and accrued income | 490/1 | €113 | €268 | +€155 | +136.8% |
| Total equity and liabilities | 10/49 | €54,546 | €52,514 | -€2,032 | -3.7% |
| Equity | 10/15 | €37,557 | €39,786 | +€2,229 | +5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,229 | €34,229 | = | 0.0% |
| Distributable reserves | 133 | €34,229 | €34,229 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,872 | -€643 | +€2,229 | +77.6% |
| Amounts payable | 17/49 | €16,989 | €12,728 | -€4,261 | -25.1% |
| Amounts payable after more than one year | 17 | €5,894 | €0 | -€5,894 | -100.0% |
| Financial debts | 170/4 | €5,894 | €0 | -€5,894 | -100.0% |
| Amounts payable within one year | 42/48 | €10,988 | €12,728 | +€1,741 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €8,471 | €5,894 | -€2,577 | -30.4% |
| Trade debts | 44 | €1,880 | €3,372 | +€1,491 | +79.3% |
| Suppliers | 440/4 | €1,880 | €3,372 | +€1,491 | +79.3% |
| Advances received on contracts in progress | 46 | - | €3,068 | +€3,068 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €636 | €395 | -€241 | -37.9% |
| Accrued charges and deferred income | 492/3 | €108 | €0 | -€108 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,732 | €6,732 | = | 0.0% |
| Other operating charges | 640/8 | €1,149 | €1,097 | -€52 | -4.5% |
| Gross operating margin | 9900 | €3,630 | €10,556 | +€6,926 | +190.8% |
| Operating profit (loss) | 9901 | -€4,251 | €2,727 | +€6,978 | |
| Financial income | 75/76B | €601 | €769 | +€168 | +27.9% |
| Recurring financial income | 75 | €601 | €769 | +€168 | +27.9% |
| Financial charges | 65/66B | €1,333 | €1,034 | -€298 | -22.4% |
| Recurring financial charges | 65 | €1,333 | €1,034 | -€298 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,983 | €2,461 | +€7,444 | |
| Income taxes | 67/77 | €218 | €233 | +€14 | +6.5% |
| Profit (loss) for the period | 9904 | -€5,201 | €2,229 | +€7,430 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,201 | €2,229 | +€7,430 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.