Dime Software: 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.
Dime Software
Largest movements
- Cash +€99,706
up €99,706 (+70.7%), from €140,961 to €240,667
mainly Net result for the year (+€171,150) and Other debts (+€110,000)
- Receivables within one year +€17,331
up €17,331 (+13.6%), from €127,563 to €144,894
of which Trade receivables: +€37,021
- Deferred charges and accrued income -€6,678
down €6,678 (-11.9%), from €56,178 to €49,500
- Other debts +€110,000
up €110,000 (+220%), from €50,000 to €160,000
- Trade debts -€44,892
down €44,892 (-35.6%), from €126,052 to €81,160
- Accrued charges and deferred income +€29,016
up €29,016 (+141%), from €20,649 to €49,665
- Reserves +€11,150
up €11,150 (+9.3%), from €119,753 to €130,903
- Gross operating margin +€127,210
up €127,210 (+249%), from €51,069 to €178,278
- Taxes +€3,251
up €3,251 (+282%), from €1,154 to €4,405
- Financial income -€2,497
down €2,497 (-49.4%), from €5,057 to €2,560
- Other operating charges +€2,388
up €2,388 (+446%), from €535 to €2,923
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €337,788 | €447,394 | +€109,606 | +32.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,896 | €1,143 | -€753 | -39.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,896 | €1,143 | -€753 | -39.7% |
| Plant, machinery and equipment | 23 | €1,896 | €1,143 | -€753 | -39.7% |
| Current assets | 29/58 | €335,892 | €446,251 | +€110,359 | +32.9% |
| Amounts receivable within one year | 40/41 | €127,563 | €144,894 | +€17,331 | +13.6% |
| Trade receivables | 40 | €102,791 | €139,812 | +€37,021 | +36.0% |
| Other amounts receivable | 41 | €24,771 | €5,081 | -€19,690 | -79.5% |
| Current investments | 50/53 | €11,190 | €11,190 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €140,961 | €240,667 | +€99,706 | +70.7% |
| Deferred charges and accrued income | 490/1 | €56,178 | €49,500 | -€6,678 | -11.9% |
| Total equity and liabilities | 10/49 | €337,788 | €447,394 | +€109,606 | +32.4% |
| Equity | 10/15 | €141,086 | €152,236 | +€11,150 | +7.9% |
| Contributions | 10/11 | €21,333 | €21,333 | = | 0.0% |
| Reserves | 13 | €119,753 | €130,903 | +€11,150 | +9.3% |
| Distributable reserves | 133 | €119,753 | €130,903 | +€11,150 | +9.3% |
| Amounts payable | 17/49 | €196,702 | €295,158 | +€98,457 | +50.1% |
| Amounts payable within one year | 42/48 | €176,052 | €245,493 | +€69,441 | +39.4% |
| Trade debts | 44 | €126,052 | €81,160 | -€44,892 | -35.6% |
| Suppliers | 440/4 | €126,052 | €81,160 | -€44,892 | -35.6% |
| Taxes, remuneration and social security | 45 | - | €4,333 | +€4,333 | |
| Taxes | 450/3 | - | €4,333 | +€4,333 | |
| Other amounts payable | 47/48 | €50,000 | €160,000 | +€110,000 | +220% |
| Accrued charges and deferred income | 492/3 | €20,649 | €49,665 | +€29,016 | +141% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €662 | €753 | +€91 | +13.7% |
| Other operating charges | 640/8 | €535 | €2,923 | +€2,388 | +446% |
| Gross operating margin | 9900 | €51,069 | €178,278 | +€127,210 | +249% |
| Operating profit (loss) | 9901 | €49,871 | €174,602 | +€124,731 | +250% |
| Financial income | 75/76B | €5,057 | €2,560 | -€2,497 | -49.4% |
| Recurring financial income | 75 | €5,057 | €2,560 | -€2,497 | -49.4% |
| Financial charges | 65/66B | €1,632 | €1,608 | -€24 | -1.4% |
| Recurring financial charges | 65 | €1,632 | €1,608 | -€24 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €53,297 | €175,555 | +€122,258 | +229% |
| Income taxes | 67/77 | €1,154 | €4,405 | +€3,251 | +282% |
| Profit (loss) for the period | 9904 | €52,143 | €171,150 | +€119,007 | +228% |
| Profit (loss) for the period to be appropriated | 9905 | €52,143 | €171,150 | +€119,007 | +228% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.