DIM CONSTRUCT: 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.
DIM CONSTRUCT
Largest movements
- Tangible fixed assets +€200,192
up €200,192 (+457.0%), from €43,805 to €243,996
of which Land and buildings: +€211,878
- Receivables within one year +€12,275
up €12,275 (+17.8%), from €68,851 to €81,126
of which Trade receivables: +€28,827
- Intangible fixed assets -€5,000
down €5,000 (-12.9%), from €38,750 to €33,750
- Debts after one year +€151,285
up €151,285 (+10183.9%), from €1,486 to €152,771
- Trade debts +€74,567
up €74,567 (+128.5%), from €58,030 to €132,597
- Profit (loss) carried forward -€51,550
down €51,550 (-1019.1%), from -€5,059 to -€56,609
- Tax, wage and social debts +€39,948
up €39,948 (+188.1%), from €21,239 to €61,188
of which Taxes: +€43,084
- Short-term financial debts -€10,385
down €10,385 (-28.9%), from €35,883 to €25,497
- Gross operating margin +€42,154
up €42,154 (+32.5%), from €129,679 to €171,833
- Staff costs +€28,527
up €28,527 (+19.3%), from €148,001 to €176,528
- Financial charges +€6,710
up €6,710 (+64.0%), from €10,481 to €17,191
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 | €153,486 | €359,643 | +€206,157 | +134.3% |
| Fixed assets | 21/28 | €83,023 | €278,215 | +€195,192 | +235.1% |
| Intangible fixed assets | 21 | €38,750 | €33,750 | -€5,000 | -12.9% |
| Tangible fixed assets | 22/27 | €43,805 | €243,996 | +€200,192 | +457.0% |
| Land and buildings | 22 | - | €211,878 | +€211,878 | |
| Plant, machinery and equipment | 23 | €8,935 | €10,787 | +€1,852 | +20.7% |
| Furniture and vehicles | 24 | €34,870 | €21,332 | -€13,538 | -38.8% |
| Financial fixed assets | 28 | €469 | €469 | = | 0.0% |
| Current assets | 29/58 | €70,463 | €81,428 | +€10,965 | +15.6% |
| Amounts receivable within one year | 40/41 | €68,851 | €81,126 | +€12,275 | +17.8% |
| Trade receivables | 40 | €51,630 | €80,457 | +€28,827 | +55.8% |
| Other amounts receivable | 41 | €17,221 | €669 | -€16,551 | -96.1% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €1,612 | €302 | -€1,310 | -81.3% |
| Total equity and liabilities | 10/49 | €153,486 | €359,643 | +€206,157 | +134.3% |
| Equity | 10/15 | €4,941 | -€46,609 | -€51,550 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,059 | -€56,609 | -€51,550 | -1019.1% |
| Amounts payable | 17/49 | €148,545 | €406,252 | +€257,708 | +173.5% |
| Amounts payable after more than one year | 17 | €1,486 | €152,771 | +€151,285 | +10183.9% |
| Financial debts | 170/4 | €1,486 | €152,771 | +€151,285 | +10183.9% |
| Amounts payable within one year | 42/48 | €147,010 | €252,813 | +€105,803 | +72.0% |
| Current portion of amounts payable after more than one year | 42 | €14,752 | €9,861 | -€4,890 | -33.2% |
| Financial debts | 43 | €35,883 | €25,497 | -€10,385 | -28.9% |
| Credit institutions | 430/8 | €35,883 | €25,497 | -€10,385 | -28.9% |
| Trade debts | 44 | €58,030 | €132,597 | +€74,567 | +128.5% |
| Suppliers | 440/4 | €58,030 | €132,597 | +€74,567 | +128.5% |
| Taxes, remuneration and social security | 45 | €21,239 | €61,188 | +€39,948 | +188.1% |
| Taxes | 450/3 | €8,073 | €51,156 | +€43,084 | +533.7% |
| Remuneration and social security | 454/9 | €13,167 | €10,031 | -€3,136 | -23.8% |
| Other amounts payable | 47/48 | €17,106 | €23,669 | +€6,564 | +38.4% |
| Accrued charges and deferred income | 492/3 | €50 | €669 | +€619 | +1248.9% |
| Non-recurring operating income | 76A | - | €6,407 | +€6,407 | |
| Remuneration, social security and pensions | 62 | €148,001 | €176,528 | +€28,527 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,660 | €29,335 | +€675 | +2.4% |
| Other operating charges | 640/8 | €2,306 | €2,735 | +€429 | +18.6% |
| Gross operating margin | 9900 | €129,679 | €171,833 | +€42,154 | +32.5% |
| Operating profit (loss) | 9901 | -€49,287 | -€36,764 | +€12,523 | +25.4% |
| Financial income | 75/76B | €3,618 | €2,405 | -€1,213 | -33.5% |
| Recurring financial income | 75 | €3,618 | €2,405 | -€1,213 | -33.5% |
| Financial charges | 65/66B | €10,481 | €17,191 | +€6,710 | +64.0% |
| Recurring financial charges | 65 | €10,481 | €17,191 | +€6,710 | +64.0% |
| Profit (loss) for the period before taxes | 9903 | -€56,150 | -€51,550 | +€4,600 | +8.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€56,150 | -€51,550 | +€4,600 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,150 | -€51,550 | +€4,600 | +8.2% |
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 8 October 2026 via checked.be.