DIM DINING: 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 DINING
Largest movements
- Cash +€59,852
up €59,852 (+130.2%), from €45,973 to €105,826
mainly Depreciation (+€49,681) and Stocks and contracts (+€45,995)
- Stocks and contracts -€45,995
down €45,995 (-19.4%), from €237,207 to €191,212
- Tangible fixed assets -€31,932
down €31,932 (-24.3%), from €131,612 to €99,680
of which Other tangible fixed assets: -€18,023
- Receivables within one year -€8,995
down €8,995 (-43.7%), from €20,580 to €11,585
of which Trade receivables: -€9,008
- Deferred charges and accrued income +€6,457
up €6,457 (+2113.3%), from €306 to €6,762
- Tax, wage and social debts -€7,256
down €7,256 (-18.1%), from €40,178 to €32,922
of which Taxes: -€7,115
- Profit (loss) carried forward -€6,253
down €6,253 (-3.3%), from -€187,588 to -€193,842
- Gross operating margin -€89,520
down €89,520 (-14.6%), from €613,251 to €523,731
- Financial charges -€13,041
down €13,041 (-80.8%), from €16,148 to €3,107
of which Financial charges: -€13,156
- Staff costs -€11,591
down €11,591 (-2.4%), from €489,917 to €478,326
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 | €435,679 | €415,065 | -€20,614 | -4.7% |
| Fixed assets | 21/28 | €131,612 | €99,680 | -€31,932 | -24.3% |
| Tangible fixed assets | 22/27 | €131,612 | €99,680 | -€31,932 | -24.3% |
| Plant, machinery and equipment | 23 | €67,192 | €54,050 | -€13,142 | -19.6% |
| Furniture and vehicles | 24 | €10,537 | €9,770 | -€767 | -7.3% |
| Other tangible fixed assets | 26 | €53,884 | €35,860 | -€18,023 | -33.4% |
| Current assets | 29/58 | €304,067 | €315,385 | +€11,318 | +3.7% |
| Stocks and contracts in progress | 3 | €237,207 | €191,212 | -€45,995 | -19.4% |
| Stocks | 30/36 | €237,207 | €191,212 | -€45,995 | -19.4% |
| Amounts receivable within one year | 40/41 | €20,580 | €11,585 | -€8,995 | -43.7% |
| Trade receivables | 40 | €19,417 | €10,408 | -€9,008 | -46.4% |
| Other amounts receivable | 41 | €1,164 | €1,177 | +€13 | +1.1% |
| Cash at bank and in hand | 54/58 | €45,973 | €105,826 | +€59,852 | +130.2% |
| Deferred charges and accrued income | 490/1 | €306 | €6,762 | +€6,457 | +2113.3% |
| Total equity and liabilities | 10/49 | €435,679 | €415,065 | -€20,614 | -4.7% |
| Equity | 10/15 | €362,412 | €356,158 | -€6,253 | -1.7% |
| Contributions | 10/11 | €550,000 | €550,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€187,588 | -€193,842 | -€6,253 | -3.3% |
| Amounts payable | 17/49 | €73,267 | €58,906 | -€14,361 | -19.6% |
| Amounts payable within one year | 42/48 | €73,267 | €58,906 | -€14,361 | -19.6% |
| Trade debts | 44 | €30,089 | €25,984 | -€4,104 | -13.6% |
| Suppliers | 440/4 | €30,089 | €25,984 | -€4,104 | -13.6% |
| Taxes, remuneration and social security | 45 | €40,178 | €32,922 | -€7,256 | -18.1% |
| Taxes | 450/3 | €39,726 | €32,611 | -€7,115 | -17.9% |
| Remuneration and social security | 454/9 | €452 | €311 | -€141 | -31.2% |
| Other amounts payable | 47/48 | €3,000 | - | -€3,000 | |
| Remuneration, social security and pensions | 62 | €489,917 | €478,326 | -€11,591 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,981 | €49,681 | -€1,300 | -2.6% |
| Other operating charges | 640/8 | €311 | €928 | +€617 | +198.1% |
| Gross operating margin | 9900 | €613,251 | €523,731 | -€89,520 | -14.6% |
| Operating profit (loss) | 9901 | €72,041 | -€5,204 | -€77,245 | |
| Financial income | 75/76B | €3,111 | €2,058 | -€1,053 | -33.8% |
| Recurring financial income | 75 | €3,111 | €58 | -€3,053 | -98.1% |
| Non-recurring financial income | 76B | €3,111 | €2,000 | -€1,111 | -35.7% |
| Financial charges | 65/66B | €16,148 | €3,107 | -€13,041 | -80.8% |
| Recurring financial charges | 65 | €16,148 | €2,992 | -€13,156 | -81.5% |
| Non-recurring financial charges | 66B | - | €115 | +€115 | |
| Profit (loss) for the period before taxes | 9903 | €59,004 | -€6,253 | -€65,257 | |
| Profit (loss) for the period | 9904 | €59,004 | -€6,253 | -€65,257 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,004 | -€6,253 | -€65,257 |
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 9 October 2026 via checked.be.