DIMA CONSULT: 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.
DIMA CONSULT
Largest movements
- Tangible fixed assets -€9,925
no longer reported in 2025 (was €9,925)
- Receivables within one year +€2,641
up €2,641 (+74.9%), from €3,527 to €6,168
of which Other amounts receivable: +€2,469
- Profit (loss) carried forward -€6,847
down €6,847 (-75.6%), from -€9,057 to -€15,905
- Other debts -€303
down €303 (-8.1%), from €3,759 to €3,456
- Gross operating margin -€9,337
down €9,337 (-92.3%), from €10,117 to €780
- Other operating charges +€6,382
up €6,382 (+561.2%), from €1,137 to €7,519
- Taxes -€3,162
no longer reported in 2025 (was €3,162)
- Depreciation -€1,890
no longer reported in 2025 (was €1,890)
- Financial charges -€474
down €474 (-81.3%), from €583 to €109
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 | €23,139 | €15,928 | -€7,211 | -31.2% |
| Fixed assets | 21/28 | €19,042 | €9,117 | -€9,925 | -52.1% |
| Tangible fixed assets | 22/27 | €9,925 | - | -€9,925 | |
| Furniture and vehicles | 24 | €9,925 | - | -€9,925 | |
| Financial fixed assets | 28 | €9,117 | €9,117 | = | 0.0% |
| Current assets | 29/58 | €4,097 | €6,811 | +€2,714 | +66.2% |
| Amounts receivable within one year | 40/41 | €3,527 | €6,168 | +€2,641 | +74.9% |
| Trade receivables | 40 | €1,798 | €1,970 | +€172 | +9.6% |
| Other amounts receivable | 41 | €1,729 | €4,198 | +€2,469 | +142.8% |
| Cash at bank and in hand | 54/58 | €570 | €601 | +€31 | +5.4% |
| Deferred charges and accrued income | 490/1 | - | €42 | +€42 | |
| Total equity and liabilities | 10/49 | €23,139 | €15,928 | -€7,211 | -31.2% |
| Equity | 10/15 | €13,543 | €6,696 | -€6,847 | -50.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,140 | €2,140 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,057 | -€15,905 | -€6,847 | -75.6% |
| Amounts payable | 17/49 | €9,597 | €9,233 | -€364 | -3.8% |
| Amounts payable within one year | 42/48 | €9,597 | €9,233 | -€364 | -3.8% |
| Trade debts | 44 | €3,556 | €3,495 | -€61 | -1.7% |
| Suppliers | 440/4 | €3,556 | €3,495 | -€61 | -1.7% |
| Taxes, remuneration and social security | 45 | €2,282 | €2,282 | = | 0.0% |
| Taxes | 450/3 | €2,282 | €2,282 | = | 0.0% |
| Other amounts payable | 47/48 | €3,759 | €3,456 | -€303 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,890 | - | -€1,890 | |
| Other operating charges | 640/8 | €1,137 | €7,519 | +€6,382 | +561.2% |
| Gross operating margin | 9900 | €10,117 | €780 | -€9,337 | -92.3% |
| Operating profit (loss) | 9901 | €7,090 | -€6,739 | -€13,829 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +48.3% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +48.3% |
| Financial charges | 65/66B | €583 | €109 | -€474 | -81.3% |
| Recurring financial charges | 65 | €583 | €109 | -€474 | -81.3% |
| Profit (loss) for the period before taxes | 9903 | €6,507 | -€6,847 | -€13,354 | |
| Income taxes | 67/77 | €3,162 | - | -€3,162 | |
| Profit (loss) for the period | 9904 | €3,345 | -€6,847 | -€10,192 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,345 | -€6,847 | -€10,192 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.