Den Dimi: what changed
What changed
Den Dimi
NACE 43.331, Floor and wall tiling
filed annual accounts (NBB)
Net result for the year
€76,949
2024 · €81,323-€4,374
Equity
€74,617
2024 · €224,104-€149,487
Cash
€213,361
2024 · €231,753-€18,392
Balance sheet total
€876,292
2024 · €916,708-€40,416
Largest movements
Assets
- Tangible fixed assets -€31,568
down €31,568 (-4.9%), from €649,404 to €617,836
of which Land and buildings: -€27,050
- Cash -€18,392
down €18,392 (-7.9%), from €231,753 to €213,361
mainly Contributions, distributions and other (-€226,436) and Investment in fixed assets (net) (-€32,780)
Equity and liabilities
- Reserves -€149,487
down €149,487 (-67.0%), from €223,104 to €73,617
- Debts after one year +€105,684
up €105,684 (+18.7%), from €565,806 to €671,489
- Advances received +€36,243
up €36,243 (+103%), from €35,220 to €71,463
- Other debts -€16,187
down €16,187 (-65.6%), from €24,663 to €8,476
Income statement
- Staff costs -€30,424
down €30,424 (-73.6%), from €41,350 to €10,927
- Gross operating margin -€29,244
down €29,244 (-13.1%), from €223,286 to €194,042
- Depreciation +€7,501
up €7,501 (+13.0%), from €57,657 to €65,158
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.
Result 2024
€81,323
Gross operating margin
-€29,244
Staff costs
+€30,424
Depreciation
-€7,501
Other operating charges
-€235
Financial income
+€745
Financial charges
-€65
Taxes
+€1,503
Result 2025
€76,949
raises the resultlowers the result
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.
From operations
+€138,515
Investment
-€32,780
Financing
-€124,127
Cash 2024
€231,753
From operations (derived)
+€138,515
Net result for the year
+€76,949
Depreciation
+€65,158
Stocks and contracts
-€5,433
Receivables within one year
-€6,652
Deferred charges and accrued income
+€1,732
Trade debts
-€7,540
Tax, wage and social debts
-€6,078
Advances received
+€36,243
Other debts
-€16,187
Accrued charges and deferred income
+€324
Investment (derived)
-€32,780
Investment in fixed assets (net)
-€32,780
Financing
-€124,127
Debts after one year
+€105,684
Current portion of long-term debt
-€3,375
Contributions, distributions and other
-€226,436
Cash 2025
€213,361
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €916,708 | €876,292 | -€40,416 | -4.4% |
| Fixed assets | 21/28 | €650,213 | €617,836 | -€32,378 | -5.0% |
| Intangible fixed assets | 21 | €810 | €0 | -€810 | -100% |
| Tangible fixed assets | 22/27 | €649,404 | €617,836 | -€31,568 | -4.9% |
| Land and buildings | 22 | €543,727 | €516,677 | -€27,050 | -5.0% |
| Plant, machinery and equipment | 23 | €40,506 | €54,104 | +€13,597 | +33.6% |
| Furniture and vehicles | 24 | €65,170 | €47,055 | -€18,115 | -27.8% |
| Current assets | 29/58 | €266,495 | €258,456 | -€8,039 | -3.0% |
| Stocks and contracts in progress | 3 | €11,841 | €17,274 | +€5,433 | +45.9% |
| Stocks | 30/36 | €7,086 | €10,172 | +€3,086 | +43.5% |
| Contracts in progress | 37 | €4,755 | €7,102 | +€2,348 | +49.4% |
| Amounts receivable within one year | 40/41 | €18,363 | €25,015 | +€6,652 | +36.2% |
| Trade receivables | 40 | €9,900 | €5,596 | -€4,304 | -43.5% |
| Other amounts receivable | 41 | €8,463 | €19,419 | +€10,956 | +129% |
| Cash at bank and in hand | 54/58 | €231,753 | €213,361 | -€18,392 | -7.9% |
| Deferred charges and accrued income | 490/1 | €4,537 | €2,805 | -€1,732 | -38.2% |
| Total equity and liabilities | 10/49 | €916,708 | €876,292 | -€40,416 | -4.4% |
| Equity | 10/15 | €224,104 | €74,617 | -€149,487 | -66.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €223,104 | €73,617 | -€149,487 | -67.0% |
| Distributable reserves | 133 | €223,104 | €73,617 | -€149,487 | -67.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €692,604 | €801,675 | +€109,071 | +15.7% |
| Amounts payable after more than one year | 17 | €565,806 | €671,489 | +€105,684 | +18.7% |
| Financial debts | 170/4 | €565,806 | €671,489 | +€105,684 | +18.7% |
| Amounts payable within one year | 42/48 | €122,013 | €125,076 | +€3,063 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €41,337 | €37,963 | -€3,375 | -8.2% |
| Trade debts | 44 | €9,504 | €1,964 | -€7,540 | -79.3% |
| Suppliers | 440/4 | €9,504 | €1,964 | -€7,540 | -79.3% |
| Advances received on contracts in progress | 46 | €35,220 | €71,463 | +€36,243 | +103% |
| Taxes, remuneration and social security | 45 | €11,289 | €5,210 | -€6,078 | -53.8% |
| Taxes | 450/3 | €11,115 | €5,210 | -€5,905 | -53.1% |
| Remuneration and social security | 454/9 | €173 | €0 | -€173 | -100% |
| Other amounts payable | 47/48 | €24,663 | €8,476 | -€16,187 | -65.6% |
| Accrued charges and deferred income | 492/3 | €4,785 | €5,109 | +€324 | +6.8% |
| Remuneration, social security and pensions | 62 | €41,350 | €10,927 | -€30,424 | -73.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,657 | €65,158 | +€7,501 | +13.0% |
| Other operating charges | 640/8 | €4,771 | €5,007 | +€235 | +4.9% |
| Gross operating margin | 9900 | €223,286 | €194,042 | -€29,244 | -13.1% |
| Operating profit (loss) | 9901 | €119,508 | €112,951 | -€6,557 | -5.5% |
| Financial income | 75/76B | €747 | €1,492 | +€745 | +99.7% |
| Recurring financial income | 75 | €747 | €1,492 | +€745 | +99.7% |
| Financial charges | 65/66B | €18,095 | €18,160 | +€65 | +0.4% |
| Recurring financial charges | 65 | €18,095 | €18,160 | +€65 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €102,160 | €96,283 | -€5,877 | -5.8% |
| Income taxes | 67/77 | €20,837 | €19,334 | -€1,503 | -7.2% |
| Profit (loss) for the period | 9904 | €81,323 | €76,949 | -€4,374 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €81,323 | €76,949 | -€4,374 | -5.4% |
Next steps
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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 4 November 2026 via checked.be.