DIMAGE: what changed
What changed
DIMAGE
NACE 46.349, Wholesale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€8,454
2024 · -€17,364+€25,818
Equity
€68,279
2024 · €59,825+€8,454
Cash
€10,173
2024 · €20,144-€9,971
Balance sheet total
€121,670
2024 · €155,108-€33,438
Largest movements
Assets
- Stocks and contracts -€15,000
down €15,000 (-25.2%), from €59,606 to €44,606
- Cash -€9,971
down €9,971 (-49.5%), from €20,144 to €10,173
mainly Short-term financial debts (-€24,647) and Trade debts (-€17,560)
- Receivables within one year -€7,446
down €7,446 (-14.2%), from €52,257 to €44,811
of which Other amounts receivable: -€4,065
Equity and liabilities
- Short-term financial debts -€24,647
no longer reported in 2025 (was €24,647)
- Trade debts -€17,560
down €17,560 (-26.2%), from €66,988 to €49,429
- Profit (loss) carried forward +€8,454
up €8,454 (+8.1%), from -€103,799 to -€95,345
Income statement
- Gross operating margin +€30,784
up €30,784, from -€7,156 to €23,628
- Staff costs +€3,226
up €3,226 (+58.0%), from €5,558 to €8,784
- Other operating charges +€1,235
up €1,235 (+1,992%), from €62 to €1,297
- Financial charges +€469
up €469 (+15.7%), from €2,977 to €3,446
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€17,364
Gross operating margin
+€30,784
Staff costs
-€3,226
Depreciation
+€116
Other operating charges
-€1,235
Other operating items
-€53
Financial income
-€100
Financial charges
-€469
Result 2025
€8,454
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€15,139
Investment
-€463
Financing
-€24,647
Cash 2024
€20,144
From operations (derived)
+€15,139
Net result for the year
+€8,454
Depreciation
+€1,484
Stocks and contracts
+€15,000
Receivables within one year
+€7,446
Trade debts
-€17,560
Tax, wage and social debts
+€310
Other debts
+€5
Investment (derived)
-€463
Investment in fixed assets (net)
-€463
Financing
-€24,647
Short-term financial debts
-€24,647
Cash 2025
€10,173
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,108 | €121,670 | -€33,438 | -21.6% |
| Fixed assets | 21/28 | €5,101 | €4,080 | -€1,021 | -20.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €3,752 | €4,080 | +€328 | +8.7% |
| Land and buildings | 22 | €807 | €1,408 | +€601 | +74.5% |
| Plant, machinery and equipment | 23 | €2,880 | €1,599 | -€1,282 | -44.5% |
| Furniture and vehicles | 24 | €65 | €1,074 | +€1,009 | +1,553% |
| Financial fixed assets | 28 | €1,349 | - | -€1,349 | |
| Current assets | 29/58 | €150,007 | €117,590 | -€32,417 | -21.6% |
| Stocks and contracts in progress | 3 | €59,606 | €44,606 | -€15,000 | -25.2% |
| Stocks | 30/36 | €59,606 | €44,606 | -€15,000 | -25.2% |
| Amounts receivable within one year | 40/41 | €52,257 | €44,811 | -€7,446 | -14.2% |
| Trade receivables | 40 | €38,911 | €35,530 | -€3,381 | -8.7% |
| Other amounts receivable | 41 | €13,346 | €9,281 | -€4,065 | -30.5% |
| Cash at bank and in hand | 54/58 | €20,144 | €10,173 | -€9,971 | -49.5% |
| Deferred charges and accrued income | 490/1 | €18,000 | €18,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €155,108 | €121,670 | -€33,438 | -21.6% |
| Equity | 10/15 | €59,825 | €68,279 | +€8,454 | +14.1% |
| Contributions | 10/11 | €156,931 | €156,931 | = | 0.0% |
| Reserves | 13 | €6,693 | €6,693 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,693 | €6,693 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,693 | €6,693 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,799 | -€95,345 | +€8,454 | +8.1% |
| Amounts payable | 17/49 | €95,283 | €53,391 | -€41,892 | -44.0% |
| Amounts payable within one year | 42/48 | €95,283 | €53,391 | -€41,892 | -44.0% |
| Financial debts | 43 | €24,647 | - | -€24,647 | |
| Credit institutions | 430/8 | €24,647 | - | -€24,647 | |
| Trade debts | 44 | €66,988 | €49,429 | -€17,560 | -26.2% |
| Suppliers | 440/4 | €66,988 | €49,429 | -€17,560 | -26.2% |
| Taxes, remuneration and social security | 45 | €1,816 | €2,126 | +€310 | +17.1% |
| Taxes | 450/3 | €1,500 | €1,660 | +€160 | +10.7% |
| Remuneration and social security | 454/9 | €316 | €466 | +€150 | +47.4% |
| Other amounts payable | 47/48 | €1,831 | €1,836 | +€5 | +0.3% |
| Remuneration, social security and pensions | 62 | €5,558 | €8,784 | +€3,226 | +58.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,601 | €1,484 | -€116 | -7.3% |
| Other operating charges | 640/8 | €62 | €1,297 | +€1,235 | +1,992% |
| Non-recurring operating charges | 66A | - | €53 | +€53 | |
| Gross operating margin | 9900 | -€7,156 | €23,628 | +€30,784 | |
| Operating profit (loss) | 9901 | -€14,376 | €12,010 | +€26,386 | |
| Financial income | 75/76B | €149 | €50 | -€100 | -66.8% |
| Recurring financial income | 75 | €149 | €50 | -€100 | -66.8% |
| Financial charges | 65/66B | €2,977 | €3,446 | +€469 | +15.7% |
| Recurring financial charges | 65 | €2,977 | €3,446 | +€469 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,204 | €8,614 | +€25,818 | |
| Income taxes | 67/77 | €160 | €160 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€17,364 | €8,454 | +€25,818 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,364 | €8,454 | +€25,818 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.