DIMAPI CONSULT: 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.
DIMAPI CONSULT
Largest movements
- Cash -€27,409
down €27,409 (-87.9%), from €31,191 to €3,782
mainly Net result for the year (-€31,019) and Debts after one year (-€22,044)
- Tangible fixed assets -€14,040
down €14,040 (-3.4%), from €408,308 to €394,268
of which Land and buildings: -€13,903
- Profit (loss) carried forward -€31,019
down €31,019 (-20.9%), from €148,456 to €117,437
- Debts after one year -€22,044
down €22,044 (-8.5%), from €258,330 to €236,286
- Trade debts +€11,643
up €11,643 (+1159.9%), from €1,004 to €12,647
- Gross operating margin -€29,265
down €29,265, from €25,198 to -€4,066
- Financial income -€627
no longer reported in 2025 (was €627)
- Financial charges -€329
down €329 (-3.0%), from €10,941 to €10,612
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 | €459,756 | €419,331 | -€40,425 | -8.8% |
| Fixed assets | 21/28 | €428,108 | €414,068 | -€14,040 | -3.3% |
| Tangible fixed assets | 22/27 | €408,308 | €394,268 | -€14,040 | -3.4% |
| Land and buildings | 22 | €407,098 | €393,194 | -€13,903 | -3.4% |
| Other tangible fixed assets | 26 | €1,211 | €1,074 | -€137 | -11.3% |
| Financial fixed assets | 28 | €19,800 | €19,800 | = | 0.0% |
| Current assets | 29/58 | €31,647 | €5,262 | -€26,385 | -83.4% |
| Amounts receivable within one year | 40/41 | €241 | - | -€241 | |
| Other amounts receivable | 41 | €241 | - | -€241 | |
| Cash at bank and in hand | 54/58 | €31,191 | €3,782 | -€27,409 | -87.9% |
| Deferred charges and accrued income | 490/1 | €215 | €1,480 | +€1,265 | +586.8% |
| Total equity and liabilities | 10/49 | €459,756 | €419,331 | -€40,425 | -8.8% |
| Equity | 10/15 | €170,456 | €139,437 | -€31,019 | -18.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,456 | €117,437 | -€31,019 | -20.9% |
| Amounts payable | 17/49 | €289,300 | €279,894 | -€9,406 | -3.3% |
| Amounts payable after more than one year | 17 | €258,330 | €236,286 | -€22,044 | -8.5% |
| Financial debts | 170/4 | €258,330 | €236,286 | -€22,044 | -8.5% |
| Amounts payable within one year | 42/48 | €30,970 | €43,608 | +€12,638 | +40.8% |
| Current portion of amounts payable after more than one year | 42 | €21,295 | €22,044 | +€748 | +3.5% |
| Trade debts | 44 | €1,004 | €12,647 | +€11,643 | +1159.9% |
| Suppliers | 440/4 | €1,004 | €12,647 | +€11,643 | +1159.9% |
| Taxes, remuneration and social security | 45 | €289 | €177 | -€111 | -38.5% |
| Taxes | 450/3 | €289 | €177 | -€111 | -38.5% |
| Other amounts payable | 47/48 | €8,383 | €8,740 | +€358 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,026 | €14,040 | +€14 | +0.1% |
| Other operating charges | 640/8 | €2,233 | €2,301 | +€68 | +3.0% |
| Gross operating margin | 9900 | €25,198 | -€4,066 | -€29,265 | |
| Operating profit (loss) | 9901 | €8,940 | -€20,407 | -€29,347 | |
| Financial income | 75/76B | €627 | - | -€627 | |
| Recurring financial income | 75 | €627 | - | -€627 | |
| Financial charges | 65/66B | €10,941 | €10,612 | -€329 | -3.0% |
| Recurring financial charges | 65 | €10,941 | €10,612 | -€329 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,375 | -€31,019 | -€29,644 | -2156.5% |
| Profit (loss) for the period | 9904 | -€1,375 | -€31,019 | -€29,644 | -2156.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,375 | -€31,019 | -€29,644 | -2156.5% |
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 5 October 2026 via checked.be.