DIM-TRANS: 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-TRANS
Largest movements
- Current investments -€649,342
down €649,342 (-99.8%), from €650,427 to €1,085
- Receivables within one year +€355,798
up €355,798 (+52.7%), from €675,125 to €1.0m
of which Trade receivables: +€345,589
- Tangible fixed assets -€231,897
down €231,897 (-10.4%), from €2.2m to €2.0m
of which Furniture and vehicles: -€366,234
- Cash +€49,670
up €49,670 (+20.0%), from €248,257 to €297,927
mainly Current investments (+€649,342) and Depreciation (+€597,995)
- Deferred charges and accrued income -€43,128
down €43,128 (-57.0%), from €75,605 to €32,478
- Debts after one year -€406,550
down €406,550 (-28.9%), from €1.4m to €998,217
- Reserves -€109,347
down €109,347 (-8.7%), from €1.3m to €1.1m
of which Distributable reserves: -€109,347
- Trade debts -€106,247
down €106,247 (-31.5%), from €337,188 to €230,941
- Current portion of long-term debt +€76,463
up €76,463 (+11.6%), from €656,953 to €733,417
- Gross operating margin +€218,075
up €218,075 (+8.7%), from €2.5m to €2.7m
- Staff costs +€214,544
up €214,544 (+11.0%), from €1.9m to €2.2m
- Depreciation +€96,619
up €96,619 (+19.3%), from €501,375 to €597,995
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 | €3,883,986 | €3,364,277 | -€519,709 | -13.4% |
| Fixed assets | 21/28 | €2,234,571 | €2,001,864 | -€232,707 | -10.4% |
| Tangible fixed assets | 22/27 | €2,233,356 | €2,001,459 | -€231,897 | -10.4% |
| Furniture and vehicles | 24 | €1,567,217 | €1,200,984 | -€366,234 | -23.4% |
| Leasing and similar rights | 25 | €666,139 | €800,476 | +€134,336 | +20.2% |
| Financial fixed assets | 28 | €1,215 | €405 | -€810 | -66.7% |
| Current assets | 29/58 | €1,649,415 | €1,362,413 | -€287,002 | -17.4% |
| Amounts receivable within one year | 40/41 | €675,125 | €1,030,923 | +€355,798 | +52.7% |
| Trade receivables | 40 | €456,446 | €802,035 | +€345,589 | +75.7% |
| Other amounts receivable | 41 | €218,680 | €228,888 | +€10,209 | +4.7% |
| Current investments | 50/53 | €650,427 | €1,085 | -€649,342 | -99.8% |
| Cash at bank and in hand | 54/58 | €248,257 | €297,927 | +€49,670 | +20.0% |
| Deferred charges and accrued income | 490/1 | €75,605 | €32,478 | -€43,128 | -57.0% |
| Total equity and liabilities | 10/49 | €3,883,986 | €3,364,277 | -€519,709 | -13.4% |
| Equity | 10/15 | €1,278,027 | €1,168,680 | -€109,347 | -8.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,253,027 | €1,143,680 | -€109,347 | -8.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €738,891 | €738,891 | = | 0.0% |
| Distributable reserves | 133 | €514,136 | €404,789 | -€109,347 | -21.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €2,605,960 | €2,195,597 | -€410,362 | -15.7% |
| Amounts payable after more than one year | 17 | €1,404,767 | €998,217 | -€406,550 | -28.9% |
| Financial debts | 170/4 | €1,404,767 | €998,217 | -€406,550 | -28.9% |
| Amounts payable within one year | 42/48 | €1,191,478 | €1,187,822 | -€3,656 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €656,953 | €733,417 | +€76,463 | +11.6% |
| Trade debts | 44 | €337,188 | €230,941 | -€106,247 | -31.5% |
| Suppliers | 440/4 | €337,188 | €230,941 | -€106,247 | -31.5% |
| Taxes, remuneration and social security | 45 | €197,337 | €223,464 | +€26,128 | +13.2% |
| Taxes | 450/3 | €13,900 | €22,711 | +€8,811 | +63.4% |
| Remuneration and social security | 454/9 | €183,436 | €200,753 | +€17,317 | +9.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €9,715 | €9,558 | -€157 | -1.6% |
| Remuneration, social security and pensions | 62 | €1,945,468 | €2,160,011 | +€214,544 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €501,375 | €597,995 | +€96,619 | +19.3% |
| Other operating charges | 640/8 | €21,367 | €18,902 | -€2,465 | -11.5% |
| Gross operating margin | 9900 | €2,502,068 | €2,720,144 | +€218,075 | +8.7% |
| Operating profit (loss) | 9901 | €33,858 | -€56,765 | -€90,623 | |
| Financial income | 75/76B | €25,458 | €10,733 | -€14,726 | -57.8% |
| Recurring financial income | 75 | €25,458 | €10,733 | -€14,726 | -57.8% |
| Financial charges | 65/66B | €38,106 | €60,149 | +€22,043 | +57.8% |
| Recurring financial charges | 65 | €38,106 | €60,149 | +€22,043 | +57.8% |
| Profit (loss) for the period before taxes | 9903 | €21,211 | -€106,181 | -€127,392 | |
| Income taxes | 67/77 | €3,963 | €3,167 | -€796 | -20.1% |
| Profit (loss) for the period | 9904 | €17,249 | -€109,347 | -€126,596 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,249 | -€109,347 | -€126,596 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.