DIMDESIGN: 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.
DIMDESIGN
Largest movements
- Cash -€17,515
down €17,515 (-82.7%), from €21,167 to €3,652
mainly Net result for the year (-€26,251) and Debts after one year (-€9,930)
- Tangible fixed assets -€17,300
down €17,300 (-40.3%), from €42,909 to €25,609
of which Furniture and vehicles: -€14,175
- Receivables within one year -€9,605
down €9,605 (-62.8%), from €15,288 to €5,683
of which Trade receivables: -€8,398
- Profit (loss) carried forward -€26,251
down €26,251, from €14,652 to -€11,598
- Debts after one year -€9,930
down €9,930 (-38.9%), from €25,502 to €15,572
- Trade debts -€5,522
down €5,522 (-49.7%), from €11,110 to €5,588
- Current portion of long-term debt -€3,123
down €3,123 (-12.7%), from €24,562 to €21,439
- Tax, wage and social debts -€1,992
down €1,992 (-44.2%), from €4,508 to €2,516
- Gross operating margin -€48,330
down €48,330, from €43,670 to -€4,660
- Taxes -€4,334
down €4,334 (-97.0%), from €4,466 to €132
- Depreciation -€2,058
down €2,058 (-10.3%), from €19,995 to €17,937
- Write-downs -€720
down €720 (-100.0%), from €720 to €0
- Other operating charges -€538
down €538 (-36.3%), from €1,482 to €944
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 | €83,335 | €38,470 | -€44,865 | -53.8% |
| Formation expenses | 20 | €1,703 | €1,266 | -€437 | -25.7% |
| Fixed assets | 21/28 | €43,686 | €26,186 | -€17,500 | -40.1% |
| Intangible fixed assets | 21 | €777 | €577 | -€200 | -25.7% |
| Tangible fixed assets | 22/27 | €42,909 | €25,609 | -€17,300 | -40.3% |
| Plant, machinery and equipment | 23 | €7,015 | €3,890 | -€3,125 | -44.5% |
| Furniture and vehicles | 24 | €35,894 | €21,719 | -€14,175 | -39.5% |
| Current assets | 29/58 | €37,946 | €11,018 | -€26,928 | -71.0% |
| Stocks and contracts in progress | 3 | €792 | €1,077 | +€285 | +36.0% |
| Stocks | 30/36 | €792 | €1,077 | +€285 | +36.0% |
| Amounts receivable within one year | 40/41 | €15,288 | €5,683 | -€9,605 | -62.8% |
| Trade receivables | 40 | €11,660 | €3,263 | -€8,398 | -72.0% |
| Other amounts receivable | 41 | €3,628 | €2,421 | -€1,207 | -33.3% |
| Cash at bank and in hand | 54/58 | €21,167 | €3,652 | -€17,515 | -82.7% |
| Deferred charges and accrued income | 490/1 | €698 | €605 | -€93 | -13.3% |
| Total equity and liabilities | 10/49 | €83,335 | €38,470 | -€44,865 | -53.8% |
| Equity | 10/15 | €17,652 | -€8,598 | -€26,251 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,652 | -€11,598 | -€26,251 | |
| Amounts payable | 17/49 | €65,682 | €47,068 | -€18,614 | -28.3% |
| Amounts payable after more than one year | 17 | €25,502 | €15,572 | -€9,930 | -38.9% |
| Financial debts | 170/4 | €25,502 | €15,572 | -€9,930 | -38.9% |
| Amounts payable within one year | 42/48 | €40,180 | €31,496 | -€8,684 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €24,562 | €21,439 | -€3,123 | -12.7% |
| Trade debts | 44 | €11,110 | €5,588 | -€5,522 | -49.7% |
| Suppliers | 440/4 | €11,110 | €5,588 | -€5,522 | -49.7% |
| Taxes, remuneration and social security | 45 | €4,508 | €2,516 | -€1,992 | -44.2% |
| Taxes | 450/3 | €4,508 | €2,516 | -€1,992 | -44.2% |
| Other amounts payable | 47/48 | - | €1,953 | +€1,953 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,995 | €17,937 | -€2,058 | -10.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €720 | €0 | -€720 | -100.0% |
| Other operating charges | 640/8 | €1,482 | €944 | -€538 | -36.3% |
| Gross operating margin | 9900 | €43,670 | -€4,660 | -€48,330 | |
| Operating profit (loss) | 9901 | €21,473 | -€23,541 | -€45,014 | |
| Financial income | 75/76B | €0 | €2 | +€2 | +676.9% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +676.9% |
| Financial charges | 65/66B | €2,355 | €2,580 | +€224 | +9.5% |
| Recurring financial charges | 65 | €2,355 | €2,580 | +€224 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €19,118 | -€26,119 | -€45,237 | |
| Income taxes | 67/77 | €4,466 | €132 | -€4,334 | -97.0% |
| Profit (loss) for the period | 9904 | €14,652 | -€26,251 | -€40,903 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,652 | -€26,251 | -€40,903 |
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 11 October 2026 via checked.be.