DIM SUM: 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 SUM
Largest movements
- Tangible fixed assets -€96,534
down €96,534 (-97.2%), from €99,364 to €2,831
of which Furniture and vehicles: -€96,534
- Cash +€14,325
up €14,325 (+19.8%), from €72,400 to €86,726
mainly Investment in fixed assets (net) (+€95,359) and Other debts (+€94,118)
- Receivables within one year +€13,595
up €13,595 (+548.1%), from €2,481 to €16,075
of which Trade receivables: +€10,454
- Deferred charges and accrued income +€1,879
up €1,879 (+105.3%), from €1,784 to €3,663
- Profit (loss) carried forward -€159,948
down €159,948 (-99.5%), from €160,789 to €841
- Other debts +€94,118
up €94,118 (+37918.6%), from €248 to €94,366
- Tax, wage and social debts -€6,559
down €6,559 (-48.1%), from €13,644 to €7,085
of which Taxes: -€6,559
- Trade debts +€5,654
up €5,654 (+1620.2%), from €349 to €6,003
- Gross operating margin -€23,481
down €23,481 (-29.6%), from €79,243 to €55,762
- Depreciation -€13,717
down €13,717 (-92.1%), from €14,892 to €1,175
- Other operating charges -€4,095
down €4,095 (-100.0%), from €4,095 to €0
- Taxes +€2,803
up €2,803 (+16.0%), from €17,500 to €20,303
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 | €176,030 | €109,294 | -€66,736 | -37.9% |
| Fixed assets | 21/28 | €99,364 | €2,831 | -€96,534 | -97.2% |
| Tangible fixed assets | 22/27 | €99,364 | €2,831 | -€96,534 | -97.2% |
| Plant, machinery and equipment | 23 | €288 | €288 | = | 0.0% |
| Furniture and vehicles | 24 | €99,076 | €2,542 | -€96,534 | -97.4% |
| Current assets | 29/58 | €76,665 | €106,463 | +€29,798 | +38.9% |
| Amounts receivable within one year | 40/41 | €2,481 | €16,075 | +€13,595 | +548.1% |
| Trade receivables | 40 | €2,481 | €12,935 | +€10,454 | +421.5% |
| Other amounts receivable | 41 | €0 | €3,140 | +€3,140 | |
| Cash at bank and in hand | 54/58 | €72,400 | €86,726 | +€14,325 | +19.8% |
| Deferred charges and accrued income | 490/1 | €1,784 | €3,663 | +€1,879 | +105.3% |
| Total equity and liabilities | 10/49 | €176,030 | €109,294 | -€66,736 | -37.9% |
| Equity | 10/15 | €161,789 | €1,841 | -€159,948 | -98.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €160,789 | €841 | -€159,948 | -99.5% |
| Amounts payable | 17/49 | €14,241 | €107,453 | +€93,212 | +654.5% |
| Amounts payable within one year | 42/48 | €14,241 | €107,453 | +€93,212 | +654.5% |
| Trade debts | 44 | €349 | €6,003 | +€5,654 | +1620.2% |
| Suppliers | 440/4 | €349 | €6,003 | +€5,654 | +1620.2% |
| Taxes, remuneration and social security | 45 | €13,644 | €7,085 | -€6,559 | -48.1% |
| Taxes | 450/3 | €13,644 | €7,085 | -€6,559 | -48.1% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €248 | €94,366 | +€94,118 | +37918.6% |
| Turnover | 70 | €0 | €0 | = | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,892 | €1,175 | -€13,717 | -92.1% |
| Other operating charges | 640/8 | €4,095 | €0 | -€4,095 | -100.0% |
| Gross operating margin | 9900 | €79,243 | €55,762 | -€23,481 | -29.6% |
| Operating profit (loss) | 9901 | €60,256 | €54,587 | -€5,669 | -9.4% |
| Financial charges | 65/66B | €134 | €114 | -€20 | -14.9% |
| Recurring financial charges | 65 | €134 | €114 | -€20 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €60,122 | €54,473 | -€5,649 | -9.4% |
| Income taxes | 67/77 | €17,500 | €20,303 | +€2,803 | +16.0% |
| Profit (loss) for the period | 9904 | €42,622 | €34,170 | -€8,452 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,622 | €34,170 | -€8,452 | -19.8% |
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 6 October 2026 via checked.be.