Dimana Creations: what changed
Two financial 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.
Dimana Creations
Largest movements
- Receivables within one year -€25,574
down €25,574 (-64.1%), from €39,900 to €14,326
of which Trade receivables: -€37,056
- Tangible fixed assets -€5,506
down €5,506 (-28.0%), from €19,648 to €14,142
of which Leasing and similar rights: -€7,514
- Deferred charges and accrued income -€3,028
down €3,028 (-84.3%), from €3,591 to €564
- Cash -€944
down €944 (-5.9%), from €16,000 to €15,056
mainly Other debts (-€9,566) and Tax, wage and social debts (-€8,548)
- Reserves +€21,000
new in 2025: €21,000
- Profit (loss) carried forward -€20,755
down €20,755 (-96.6%), from €21,495 to €740
- Other debts -€9,566
down €9,566 (-55.2%), from €17,317 to €7,751
- Tax, wage and social debts -€8,548
down €8,548 (-92.6%), from €9,229 to €681
of which Taxes: -€8,898
- Accrued charges and deferred income -€8,308
down €8,308 (-68.1%), from €12,194 to €3,887
- Gross operating margin -€12,017
down €12,017 (-51.9%), from €23,159 to €11,142
- Taxes +€889
up €889 (+695%), from €128 to €1,017
- Financial charges -€418
down €418 (-55.9%), from €749 to €330
- Other operating charges +€393
up €393 (+94.7%), from €414 to €807
- Depreciation -€372
down €372 (-4.1%), from €9,135 to €8,763
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.
Derived cash bridge
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 | €79,139 | €44,088 | -€35,051 | -44.3% |
| Fixed assets | 21/28 | €19,648 | €14,142 | -€5,506 | -28.0% |
| Tangible fixed assets | 22/27 | €19,648 | €14,142 | -€5,506 | -28.0% |
| Furniture and vehicles | 24 | €1,265 | €3,272 | +€2,007 | +159% |
| Leasing and similar rights | 25 | €18,383 | €10,869 | -€7,514 | -40.9% |
| Current assets | 29/58 | €59,491 | €29,946 | -€29,545 | -49.7% |
| Amounts receivable within one year | 40/41 | €39,900 | €14,326 | -€25,574 | -64.1% |
| Trade receivables | 40 | €39,900 | €2,844 | -€37,056 | -92.9% |
| Other amounts receivable | 41 | - | €11,483 | +€11,483 | |
| Cash at bank and in hand | 54/58 | €16,000 | €15,056 | -€944 | -5.9% |
| Deferred charges and accrued income | 490/1 | €3,591 | €564 | -€3,028 | -84.3% |
| Total equity and liabilities | 10/49 | €79,139 | €44,088 | -€35,051 | -44.3% |
| Equity | 10/15 | €23,995 | €24,240 | +€245 | +1.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €21,000 | +€21,000 | |
| Distributable reserves | 133 | - | €21,000 | +€21,000 | |
| Profit (loss) carried forward | 14 | €21,495 | €740 | -€20,755 | -96.6% |
| Amounts payable | 17/49 | €55,144 | €19,847 | -€35,297 | -64.0% |
| Amounts payable after more than one year | 17 | €3,826 | €0 | -€3,826 | -100% |
| Financial debts | 170/4 | €3,826 | €0 | -€3,826 | -100% |
| Amounts payable within one year | 42/48 | €39,124 | €15,961 | -€23,164 | -59.2% |
| Current portion of amounts payable after more than one year | 42 | €9,804 | €4,698 | -€5,106 | -52.1% |
| Financial debts | 43 | €19 | €0 | -€19 | -100% |
| Credit institutions | 430/8 | €19 | - | -€19 | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €2,754 | €2,830 | +€77 | +2.8% |
| Suppliers | 440/4 | €2,754 | €2,830 | +€77 | +2.8% |
| Taxes, remuneration and social security | 45 | €9,229 | €681 | -€8,548 | -92.6% |
| Taxes | 450/3 | €9,180 | €282 | -€8,898 | -96.9% |
| Remuneration and social security | 454/9 | €49 | €399 | +€350 | +714% |
| Other amounts payable | 47/48 | €17,317 | €7,751 | -€9,566 | -55.2% |
| Accrued charges and deferred income | 492/3 | €12,194 | €3,887 | -€8,308 | -68.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,135 | €8,763 | -€372 | -4.1% |
| Other operating charges | 640/8 | €414 | €807 | +€393 | +94.7% |
| Gross operating margin | 9900 | €23,159 | €11,142 | -€12,017 | -51.9% |
| Operating profit (loss) | 9901 | €13,610 | €1,572 | -€12,038 | -88.4% |
| Financial income | 75/76B | €0 | €20 | +€20 | +5,912% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +5,912% |
| Financial charges | 65/66B | €749 | €330 | -€418 | -55.9% |
| Recurring financial charges | 65 | €749 | €330 | -€418 | -55.9% |
| Profit (loss) for the period before taxes | 9903 | €12,862 | €1,263 | -€11,599 | -90.2% |
| Income taxes | 67/77 | €128 | €1,017 | +€889 | +695% |
| Profit (loss) for the period | 9904 | €12,734 | €245 | -€12,488 | -98.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,734 | €245 | -€12,488 | -98.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.