DIMANGE: 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.
DIMANGE
Largest movements
- Receivables within one year +€70,001
up €70,001 (+349.2%), from €20,049 to €90,050
of which Trade receivables: +€81,753
- Current investments +€28,878
up €28,878 (+21.1%), from €136,620 to €165,498
- Reserves +€75,956
up €75,956 (+36.9%), from €205,575 to €281,531
- Tax, wage and social debts +€20,243
up €20,243 (+362.5%), from €5,584 to €25,827
- Gross operating margin +€68,445
up €68,445 (+95.3%), from €71,842 to €140,288
- Taxes +€15,443
up €15,443 (+117.1%), from €13,190 to €28,633
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €245,766 | €345,828 | +€100,062 | +40.7% |
| Fixed assets | 21/28 | €89,097 | €90,280 | +€1,183 | +1.3% |
| Tangible fixed assets | 22/27 | €11,007 | €12,190 | +€1,183 | +10.7% |
| Land and buildings | 22 | €5,021 | €4,184 | -€837 | -16.7% |
| Plant, machinery and equipment | 23 | €1,076 | €145 | -€931 | -86.5% |
| Furniture and vehicles | 24 | €4,910 | €7,861 | +€2,951 | +60.1% |
| Financial fixed assets | 28 | €78,090 | €78,090 | = | 0.0% |
| Current assets | 29/58 | €156,669 | €255,548 | +€98,879 | +63.1% |
| Amounts receivable within one year | 40/41 | €20,049 | €90,050 | +€70,001 | +349.2% |
| Trade receivables | 40 | €8,296 | €90,050 | +€81,753 | +985.4% |
| Other amounts receivable | 41 | €11,752 | - | -€11,752 | |
| Current investments | 50/53 | €136,620 | €165,498 | +€28,878 | +21.1% |
| Total equity and liabilities | 10/49 | €245,766 | €345,828 | +€100,062 | +40.7% |
| Equity | 10/15 | €206,575 | €282,531 | +€75,956 | +36.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €205,575 | €281,531 | +€75,956 | +36.9% |
| Distributable reserves | 133 | €205,575 | €281,531 | +€75,956 | +36.9% |
| Amounts payable | 17/49 | €39,191 | €63,297 | +€24,106 | +61.5% |
| Amounts payable within one year | 42/48 | €39,191 | €60,815 | +€21,624 | +55.2% |
| Trade debts | 44 | €8,607 | €9,988 | +€1,381 | +16.0% |
| Suppliers | 440/4 | €8,607 | €9,988 | +€1,381 | +16.0% |
| Taxes, remuneration and social security | 45 | €5,584 | €25,827 | +€20,243 | +362.5% |
| Taxes | 450/3 | €5,584 | €25,827 | +€20,243 | +362.5% |
| Other amounts payable | 47/48 | €25,000 | €25,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €2,482 | +€2,482 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,596 | €4,416 | +€820 | +22.8% |
| Other operating charges | 640/8 | €1,192 | €1,165 | -€27 | -2.3% |
| Non-recurring operating charges | 66A | - | €492 | +€492 | |
| Gross operating margin | 9900 | €71,842 | €140,288 | +€68,445 | +95.3% |
| Operating profit (loss) | 9901 | €67,055 | €134,214 | +€67,160 | +100.2% |
| Financial income | 75/76B | €252 | €681 | +€429 | +170.1% |
| Recurring financial income | 75 | €252 | €681 | +€429 | +170.1% |
| Financial charges | 65/66B | €6,419 | €5,306 | -€1,113 | -17.3% |
| Recurring financial charges | 65 | €6,419 | €5,306 | -€1,113 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €60,888 | €129,589 | +€68,702 | +112.8% |
| Income taxes | 67/77 | €13,190 | €28,633 | +€15,443 | +117.1% |
| Profit (loss) for the period | 9904 | €47,697 | €100,956 | +€53,259 | +111.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,697 | €100,956 | +€53,259 | +111.7% |
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 12 October 2026 via checked.be.