DIMANIKO: 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.
DIMANIKO
Largest movements
- Receivables after one year -€256,000
no longer reported in 2025 (was €256,000)
- Financial fixed assets +€148,612
up €148,612 (+743.1%), from €20,000 to €168,612
- Receivables within one year +€25,994
up €25,994 (+244.9%), from €10,612 to €36,606
of which Trade receivables: +€26,260
- Tangible fixed assets -€20,832
down €20,832 (-3.1%), from €671,529 to €650,696
of which Land and buildings: -€22,116
- Profit (loss) carried forward -€98,581
down €98,581 (-68.9%), from -€143,155 to -€241,736
- Other debts -€10,702
down €10,702 (-5.7%), from €186,588 to €175,886
- Trade debts +€10,232
up €10,232 (+76.5%), from €13,376 to €23,608
- Other operating charges +€84,251
up €84,251 (+2194.0%), from €3,840 to €88,091
- Gross operating margin +€21,034
up €21,034 (+140.5%), from €14,975 to €36,010
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 | €968,721 | €873,110 | -€95,610 | -9.9% |
| Fixed assets | 21/28 | €691,529 | €819,308 | +€127,780 | +18.5% |
| Tangible fixed assets | 22/27 | €671,529 | €650,696 | -€20,832 | -3.1% |
| Land and buildings | 22 | €671,464 | €649,349 | -€22,116 | -3.3% |
| Plant, machinery and equipment | 23 | - | €1,348 | +€1,348 | |
| Furniture and vehicles | 24 | €64 | - | -€64 | |
| Financial fixed assets | 28 | €20,000 | €168,612 | +€148,612 | +743.1% |
| Current assets | 29/58 | €277,192 | €53,802 | -€223,390 | -80.6% |
| Amounts receivable after more than one year | 29 | €256,000 | - | -€256,000 | |
| Other amounts receivable | 291 | €256,000 | - | -€256,000 | |
| Amounts receivable within one year | 40/41 | €10,612 | €36,606 | +€25,994 | +244.9% |
| Trade receivables | 40 | €6,597 | €32,856 | +€26,260 | +398.1% |
| Other amounts receivable | 41 | €4,015 | €3,750 | -€265 | -6.6% |
| Cash at bank and in hand | 54/58 | €4,647 | €12,785 | +€8,138 | +175.1% |
| Deferred charges and accrued income | 490/1 | €5,933 | €4,410 | -€1,522 | -25.7% |
| Total equity and liabilities | 10/49 | €968,721 | €873,110 | -€95,610 | -9.9% |
| Equity | 10/15 | €768,345 | €669,764 | -€98,581 | -12.8% |
| Contributions | 10/11 | €911,500 | €911,500 | = | 0.0% |
| Outside capital | 11 | €911,500 | - | -€911,500 | |
| Other | 1109/19 | €911,500 | - | -€911,500 | |
| Profit (loss) carried forward | 14 | -€143,155 | -€241,736 | -€98,581 | -68.9% |
| Amounts payable | 17/49 | €200,376 | €203,347 | +€2,971 | +1.5% |
| Amounts payable within one year | 42/48 | €200,376 | €203,347 | +€2,971 | +1.5% |
| Trade debts | 44 | €13,376 | €23,608 | +€10,232 | +76.5% |
| Suppliers | 440/4 | €13,376 | €23,608 | +€10,232 | +76.5% |
| Taxes, remuneration and social security | 45 | €412 | €3,853 | +€3,441 | +836.2% |
| Taxes | 450/3 | €412 | €3,853 | +€3,441 | +836.2% |
| Other amounts payable | 47/48 | €186,588 | €175,886 | -€10,702 | -5.7% |
| Non-recurring operating income | 76A | €1,506 | - | -€1,506 | |
| Remuneration, social security and pensions | 62 | €376 | €384 | +€9 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,979 | €22,332 | +€353 | +1.6% |
| Other operating charges | 640/8 | €3,840 | €88,091 | +€84,251 | +2194.0% |
| Non-recurring operating charges | 66A | - | €20,000 | +€20,000 | |
| Gross operating margin | 9900 | €14,975 | €36,010 | +€21,034 | +140.5% |
| Operating profit (loss) | 9901 | -€11,219 | -€94,798 | -€83,579 | -745.0% |
| Financial income | 75/76B | €86 | - | -€86 | |
| Recurring financial income | 75 | €86 | - | -€86 | |
| Financial charges | 65/66B | €3,944 | €3,598 | -€346 | -8.8% |
| Recurring financial charges | 65 | €3,944 | €3,598 | -€346 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,078 | -€98,396 | -€83,319 | -552.6% |
| Income taxes | 67/77 | €202 | €185 | -€17 | -8.3% |
| Profit (loss) for the period | 9904 | -€15,279 | -€98,581 | -€83,302 | -545.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,279 | -€98,581 | -€83,302 | -545.2% |
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 30 September 2026 via checked.be.