Dim Sum Experience: 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 Experience
Largest movements
- Tangible fixed assets +€195,083
up €195,083 (+116.6%), from €167,363 to €362,446
of which Plant, machinery and equipment: +€206,442
- Intangible fixed assets +€23,632
up €23,632 (+958.7%), from €2,465 to €26,097
- Cash -€17,584
down €17,584 (-99.6%), from €17,650 to €66
mainly Investment in fixed assets (net) (-€295,996) and Net result for the year (-€29,859)
- Receivables within one year -€14,376
down €14,376 (-19.5%), from €73,764 to €59,388
of which Trade receivables: -€9,800
- Formation expenses -€9,141
down €9,141 (-52.1%), from €17,557 to €8,415
- Debts after one year +€121,547
up €121,547 (+410.3%), from €29,623 to €151,170
of which Financial debts: +€126,110
- Contributions +€35,136
up €35,136 (+9.7%), from €362,544 to €397,680
- Trade debts +€32,263
up €32,263 (+20.7%), from €155,762 to €188,025
- Profit (loss) carried forward -€29,859
down €29,859 (-11.4%), from -€262,545 to -€292,404
- Tax, wage and social debts +€20,028
up €20,028 (+77.9%), from €25,722 to €45,749
of which Remuneration and social security: +€17,714
- Gross operating margin -€121,077
down €121,077 (-19.5%), from €620,391 to €499,314
- Write-downs -€34,247
no longer reported in 2024 (was €34,247)
- Staff costs -€34,177
down €34,177 (-7.4%), from €459,471 to €425,294
- Financial charges +€8,004
up €8,004 (+106.4%), from €7,521 to €15,525
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €371,131 | €546,811 | +€175,680 | +47.3% |
| Formation expenses | 20 | €17,557 | €8,415 | -€9,141 | -52.1% |
| Fixed assets | 21/28 | €185,742 | €408,623 | +€222,881 | +120.0% |
| Intangible fixed assets | 21 | €2,465 | €26,097 | +€23,632 | +958.7% |
| Tangible fixed assets | 22/27 | €167,363 | €362,446 | +€195,083 | +116.6% |
| Plant, machinery and equipment | 23 | €140,060 | €346,502 | +€206,442 | +147.4% |
| Furniture and vehicles | 24 | €27,303 | €15,944 | -€11,359 | -41.6% |
| Financial fixed assets | 28 | €15,914 | €20,080 | +€4,166 | +26.2% |
| Current assets | 29/58 | €167,832 | €129,773 | -€38,060 | -22.7% |
| Stocks and contracts in progress | 3 | €61,418 | €55,319 | -€6,099 | -9.9% |
| Stocks | 30/36 | €61,418 | €55,319 | -€6,099 | -9.9% |
| Amounts receivable within one year | 40/41 | €73,764 | €59,388 | -€14,376 | -19.5% |
| Trade receivables | 40 | €56,317 | €46,517 | -€9,800 | -17.4% |
| Other amounts receivable | 41 | €17,447 | €12,871 | -€4,576 | -26.2% |
| Current investments | 50/53 | €15,000 | €15,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,650 | €66 | -€17,584 | -99.6% |
| Total equity and liabilities | 10/49 | €371,131 | €546,811 | +€175,680 | +47.3% |
| Equity | 10/15 | €114,999 | €120,276 | +€5,277 | +4.6% |
| Contributions | 10/11 | €362,544 | €397,680 | +€35,136 | +9.7% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Own shares acquired | 1312 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€262,545 | -€292,404 | -€29,859 | -11.4% |
| Amounts payable | 17/49 | €256,131 | €426,535 | +€170,404 | +66.5% |
| Amounts payable after more than one year | 17 | €29,623 | €151,170 | +€121,547 | +410.3% |
| Financial debts | 170/4 | €25,060 | €151,170 | +€126,110 | +503.2% |
| Trade debts | 175 | €4,563 | - | -€4,563 | |
| Amounts payable within one year | 42/48 | €226,508 | €275,365 | +€48,857 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €10,950 | €4,563 | -€6,388 | -58.3% |
| Financial debts | 43 | €34,024 | €37,028 | +€3,004 | +8.8% |
| Credit institutions | 430/8 | €34,024 | €37,028 | +€3,004 | +8.8% |
| Trade debts | 44 | €155,762 | €188,025 | +€32,263 | +20.7% |
| Suppliers | 440/4 | €155,762 | €188,025 | +€32,263 | +20.7% |
| Taxes, remuneration and social security | 45 | €25,722 | €45,749 | +€20,028 | +77.9% |
| Taxes | 450/3 | €2,426 | €4,740 | +€2,314 | +95.4% |
| Remuneration and social security | 454/9 | €23,295 | €41,009 | +€17,714 | +76.0% |
| Other amounts payable | 47/48 | €50 | - | -€50 | |
| Remuneration, social security and pensions | 62 | €459,471 | €425,294 | -€34,177 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,216 | €82,256 | +€4,040 | +5.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €34,247 | - | -€34,247 | |
| Other operating charges | 640/8 | €10,557 | €6,957 | -€3,599 | -34.1% |
| Gross operating margin | 9900 | €620,391 | €499,314 | -€121,077 | -19.5% |
| Operating profit (loss) | 9901 | €37,902 | -€15,193 | -€53,095 | |
| Financial income | 75/76B | €371 | €859 | +€489 | +131.9% |
| Recurring financial income | 75 | €371 | €859 | +€489 | +131.9% |
| Financial charges | 65/66B | €7,521 | €15,525 | +€8,004 | +106.4% |
| Recurring financial charges | 65 | €7,521 | €15,525 | +€8,004 | +106.4% |
| Profit (loss) for the period before taxes | 9903 | €30,751 | -€29,859 | -€60,610 | |
| Income taxes | 67/77 | €246 | - | -€246 | |
| Profit (loss) for the period | 9904 | €30,505 | -€29,859 | -€60,364 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,505 | -€29,859 | -€60,364 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.