DIMANCEA CARMEN: 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.
DIMANCEA CARMEN
Largest movements
- Cash -€98,057
down €98,057 (-47.7%), from €205,473 to €107,416
mainly Other debts (-€92,490) and Contributions, distributions and other (-€80,000)
- Receivables within one year -€11,317
down €11,317 (-29.4%), from €38,551 to €27,234
of which Trade receivables: -€6,237
- Other debts -€92,490
down €92,490 (-53.6%), from €172,500 to €80,010
- Trade debts -€9,074
down €9,074 (-91.5%), from €9,920 to €846
- Profit (loss) carried forward -€4,685
down €4,685 (-14.4%), from €32,571 to €27,886
- Tax, wage and social debts -€3,335
down €3,335 (-11.8%), from €28,176 to €24,841
of which Taxes: -€4,438
- Gross operating margin -€57,337
down €57,337 (-21.8%), from €262,600 to €205,263
- Taxes -€14,597
down €14,597 (-34.7%), from €42,081 to €27,484
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 | €244,867 | €135,283 | -€109,584 | -44.8% |
| Fixed assets | 21/28 | €13 | - | -€13 | |
| Tangible fixed assets | 22/27 | €13 | - | -€13 | |
| Furniture and vehicles | 24 | €13 | - | -€13 | |
| Current assets | 29/58 | €244,854 | €135,283 | -€109,571 | -44.7% |
| Amounts receivable within one year | 40/41 | €38,551 | €27,234 | -€11,317 | -29.4% |
| Trade receivables | 40 | €33,188 | €26,951 | -€6,237 | -18.8% |
| Other amounts receivable | 41 | €5,363 | €283 | -€5,080 | -94.7% |
| Cash at bank and in hand | 54/58 | €205,473 | €107,416 | -€98,057 | -47.7% |
| Deferred charges and accrued income | 490/1 | €830 | €633 | -€197 | -23.7% |
| Total equity and liabilities | 10/49 | €244,867 | €135,283 | -€109,584 | -44.8% |
| Equity | 10/15 | €34,271 | €29,586 | -€4,685 | -13.7% |
| Contributions | 10/11 | €1,700 | €1,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,571 | €27,886 | -€4,685 | -14.4% |
| Amounts payable | 17/49 | €210,596 | €105,697 | -€104,899 | -49.8% |
| Amounts payable within one year | 42/48 | €210,596 | €105,697 | -€104,899 | -49.8% |
| Trade debts | 44 | €9,920 | €846 | -€9,074 | -91.5% |
| Suppliers | 440/4 | €9,920 | €846 | -€9,074 | -91.5% |
| Taxes, remuneration and social security | 45 | €28,176 | €24,841 | -€3,335 | -11.8% |
| Taxes | 450/3 | €15,146 | €10,708 | -€4,438 | -29.3% |
| Remuneration and social security | 454/9 | €13,030 | €14,133 | +€1,103 | +8.5% |
| Other amounts payable | 47/48 | €172,500 | €80,010 | -€92,490 | -53.6% |
| Non-recurring operating income | 76A | - | €90 | +€90 | |
| Remuneration, social security and pensions | 62 | €103,783 | €102,982 | -€801 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €173 | €13 | -€160 | -92.5% |
| Other operating charges | 640/8 | €1,507 | €400 | -€1,107 | -73.5% |
| Gross operating margin | 9900 | €262,600 | €205,263 | -€57,337 | -21.8% |
| Operating profit (loss) | 9901 | €157,137 | €101,868 | -€55,269 | -35.2% |
| Financial income | 75/76B | €1,691 | €1,380 | -€311 | -18.4% |
| Recurring financial income | 75 | €1,691 | €1,380 | -€311 | -18.4% |
| Financial charges | 65/66B | €158 | €449 | +€291 | +184.2% |
| Recurring financial charges | 65 | €158 | €449 | +€291 | +184.2% |
| Profit (loss) for the period before taxes | 9903 | €158,670 | €102,799 | -€55,871 | -35.2% |
| Income taxes | 67/77 | €42,081 | €27,484 | -€14,597 | -34.7% |
| Profit (loss) for the period | 9904 | €116,589 | €75,315 | -€41,274 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €116,589 | €75,315 | -€41,274 | -35.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.