DIMCOST: 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.
DIMCOST
Largest movements
- Cash +€7,303
up €7,303 (+38.9%), from €18,789 to €26,092
mainly Net result for the year (+€3,408) and Receivables within one year (+€2,036)
- Receivables within one year -€2,036
down €2,036 (-79.2%), from €2,569 to €534
- Profit (loss) carried forward +€3,408
up €3,408 (+4.1%), from -€83,783 to -€80,375
- Trade debts +€1,859
up €1,859 (+36.2%), from €5,141 to €7,001
- Gross operating margin +€18,863
up €18,863, from -€12,739 to €6,123
- Financial charges +€1,563
up €1,563 (+705%), from €222 to €1,784
- Other operating charges +€795
up €795 (+566%), from €141 to €935
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 | €121,358 | €126,626 | +€5,267 | +4.3% |
| Fixed assets | 21/28 | €100,000 | €100,000 | = | 0.0% |
| Intangible fixed assets | 21 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €21,358 | €26,626 | +€5,267 | +24.7% |
| Amounts receivable within one year | 40/41 | €2,569 | €534 | -€2,036 | -79.2% |
| Other amounts receivable | 41 | €2,569 | €534 | -€2,036 | -79.2% |
| Cash at bank and in hand | 54/58 | €18,789 | €26,092 | +€7,303 | +38.9% |
| Total equity and liabilities | 10/49 | €121,358 | €126,626 | +€5,267 | +4.3% |
| Equity | 10/15 | €116,217 | €119,625 | +€3,408 | +2.9% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,783 | -€80,375 | +€3,408 | +4.1% |
| Amounts payable | 17/49 | €5,141 | €7,001 | +€1,859 | +36.2% |
| Amounts payable within one year | 42/48 | €5,141 | €7,001 | +€1,859 | +36.2% |
| Trade debts | 44 | €5,141 | €7,001 | +€1,859 | +36.2% |
| Suppliers | 440/4 | €5,141 | €7,001 | +€1,859 | +36.2% |
| Other operating charges | 640/8 | €141 | €935 | +€795 | +566% |
| Gross operating margin | 9900 | -€12,739 | €6,123 | +€18,863 | |
| Operating profit (loss) | 9901 | -€12,880 | €5,188 | +€18,068 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €222 | €1,784 | +€1,563 | +705% |
| Recurring financial charges | 65 | €222 | €1,784 | +€1,563 | +705% |
| Profit (loss) for the period before taxes | 9903 | -€13,101 | €3,408 | +€16,509 | |
| Profit (loss) for the period | 9904 | -€13,101 | €3,408 | +€16,509 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,101 | €3,408 | +€16,509 |
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 25 October 2026 via checked.be.