DIM: 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.
DIM
Largest movements
- Tangible fixed assets -€22,616
down €22,616 (-5.2%), from €436,506 to €413,890
- Profit (loss) carried forward -€25,499
down €25,499, from €1,047 to -€24,452
- Gross operating margin -€163,317
down €163,317, from €162,636 to -€680
- Purchases and services -€16,220
down €16,220 (-53.5%), from €30,330 to €14,110
- Taxes -€9,091
no longer reported in 2025 (was €9,091)
- Turnover -€3,374
down €3,374 (-20.1%), from €16,804 to €13,430
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.
Derived cash bridge
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 | €437,963 | €416,773 | -€21,190 | -4.8% |
| Fixed assets | 21/28 | €436,506 | €413,890 | -€22,616 | -5.2% |
| Tangible fixed assets | 22/27 | €436,506 | €413,890 | -€22,616 | -5.2% |
| Land and buildings | 22 | €436,506 | €413,890 | -€22,616 | -5.2% |
| Current assets | 29/58 | €1,458 | €2,884 | +€1,426 | +97.8% |
| Cash at bank and in hand | 54/58 | €1,458 | €598 | -€860 | -59.0% |
| Deferred charges and accrued income | 490/1 | - | €2,286 | +€2,286 | |
| Total equity and liabilities | 10/49 | €437,963 | €416,773 | -€21,190 | -4.8% |
| Equity | 10/15 | €391,017 | €365,518 | -€25,499 | -6.5% |
| Contributions | 10/11 | €205,752 | €205,752 | = | 0.0% |
| Capital | 10 | €205,752 | €205,752 | = | 0.0% |
| Issued capital | 100 | €205,752 | €205,752 | = | 0.0% |
| Revaluation surpluses | 12 | €143,309 | €143,309 | = | 0.0% |
| Reserves | 13 | €40,909 | €40,909 | = | 0.0% |
| Distributable reserves | 133 | €40,909 | €40,909 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,047 | -€24,452 | -€25,499 | |
| Amounts payable | 17/49 | €46,946 | €51,255 | +€4,309 | +9.2% |
| Amounts payable after more than one year | 17 | €37,915 | €41,181 | +€3,266 | +8.6% |
| Other amounts payable | 178/9 | €37,915 | €41,181 | +€3,266 | +8.6% |
| Amounts payable within one year | 42/48 | €9,031 | €10,075 | +€1,043 | +11.5% |
| Trade debts | 44 | - | €984 | +€984 | |
| Suppliers | 440/4 | - | €984 | +€984 | |
| Taxes, remuneration and social security | 45 | €9,031 | €9,091 | +€60 | +0.7% |
| Taxes | 450/3 | €9,031 | €9,091 | +€60 | +0.7% |
| Turnover | 70 | €16,804 | €13,430 | -€3,374 | -20.1% |
| Non-recurring operating income | 76A | €176,162 | - | -€176,162 | |
| Goods, raw materials, services and sundry goods | 60/61 | €30,330 | €14,110 | -€16,220 | -53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,100 | €22,616 | -€484 | -2.1% |
| Other operating charges | 640/8 | €2,272 | €1,872 | -€400 | -17.6% |
| Gross operating margin | 9900 | €162,636 | -€680 | -€163,317 | |
| Operating profit (loss) | 9901 | €137,264 | -€25,169 | -€162,433 | |
| Financial charges | 65/66B | €329 | €330 | +€2 | +0.5% |
| Recurring financial charges | 65 | €329 | €330 | +€2 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €136,936 | -€25,499 | -€162,435 | |
| Income taxes | 67/77 | €9,091 | - | -€9,091 | |
| Profit (loss) for the period | 9904 | €127,845 | -€25,499 | -€153,344 | |
| Profit (loss) for the period to be appropriated | 9905 | €127,845 | -€25,499 | -€153,344 |
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 14 October 2026 via checked.be.