DIMECON CONSULTANTS: 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.
DIMECON CONSULTANTS
Largest movements
- Cash +€107,764
up €107,764 (+202%), from €53,467 to €161,231
mainly Other debts (+€134,046) and Current investments (+€87,000)
- Current investments -€87,000
down €87,000 (-30.8%), from €282,540 to €195,540
- Receivables within one year +€8,007
up €8,007 (+28.7%), from €27,904 to €35,911
of which Trade receivables: +€4,041
- Tangible fixed assets -€5,934
down €5,934 (-5.0%), from €119,604 to €113,670
of which Furniture and vehicles: -€3,852
- Other debts +€134,046
up €134,046 (+1,165%), from €11,509 to €145,555
- Reserves -€125,817
down €125,817 (-30.5%), from €412,743 to €286,927
- Tax, wage and social debts +€9,314
up €9,314 (+183%), from €5,090 to €14,404
- Gross operating margin +€3,600
up €3,600 (+5.1%), from €71,161 to €74,762
- Financial income -€1,190
down €1,190 (-16.8%), from €7,096 to €5,905
- Financial charges +€802
up €802 (+644%), from €125 to €927
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 | €486,459 | €508,163 | +€21,704 | +4.5% |
| Fixed assets | 21/28 | €120,655 | €114,721 | -€5,934 | -4.9% |
| Tangible fixed assets | 22/27 | €119,604 | €113,670 | -€5,934 | -5.0% |
| Land and buildings | 22 | €112,116 | €110,034 | -€2,082 | -1.9% |
| Furniture and vehicles | 24 | €7,488 | €3,636 | -€3,852 | -51.4% |
| Financial fixed assets | 28 | €1,051 | €1,051 | = | 0.0% |
| Current assets | 29/58 | €365,803 | €393,442 | +€27,639 | +7.6% |
| Amounts receivable within one year | 40/41 | €27,904 | €35,911 | +€8,007 | +28.7% |
| Trade receivables | 40 | €27,904 | €31,944 | +€4,041 | +14.5% |
| Other amounts receivable | 41 | €0 | €3,967 | +€3,967 | |
| Current investments | 50/53 | €282,540 | €195,540 | -€87,000 | -30.8% |
| Cash at bank and in hand | 54/58 | €53,467 | €161,231 | +€107,764 | +202% |
| Deferred charges and accrued income | 490/1 | €1,893 | €760 | -€1,133 | -59.8% |
| Total equity and liabilities | 10/49 | €486,459 | €508,163 | +€21,704 | +4.5% |
| Equity | 10/15 | €468,343 | €342,527 | -€125,817 | -26.9% |
| Contributions | 10/11 | €55,600 | €55,600 | = | 0.0% |
| Reserves | 13 | €412,743 | €286,927 | -€125,817 | -30.5% |
| Distributable reserves | 133 | €412,743 | €286,927 | -€125,817 | -30.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,115 | €165,636 | +€147,521 | +814% |
| Amounts payable within one year | 42/48 | €16,615 | €162,214 | +€145,598 | +876% |
| Trade debts | 44 | €17 | €2,255 | +€2,238 | +13,268% |
| Suppliers | 440/4 | €17 | €2,255 | +€2,238 | +13,268% |
| Taxes, remuneration and social security | 45 | €5,090 | €14,404 | +€9,314 | +183% |
| Taxes | 450/3 | €5,090 | €14,404 | +€9,314 | +183% |
| Other amounts payable | 47/48 | €11,509 | €145,555 | +€134,046 | +1,165% |
| Accrued charges and deferred income | 492/3 | €1,500 | €3,423 | +€1,923 | +128% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,774 | €5,934 | +€160 | +2.8% |
| Other operating charges | 640/8 | €893 | €698 | -€195 | -21.8% |
| Gross operating margin | 9900 | €71,161 | €74,762 | +€3,600 | +5.1% |
| Operating profit (loss) | 9901 | €64,494 | €68,129 | +€3,635 | +5.6% |
| Financial income | 75/76B | €7,096 | €5,905 | -€1,190 | -16.8% |
| Recurring financial income | 75 | €7,096 | €5,905 | -€1,190 | -16.8% |
| Financial charges | 65/66B | €125 | €927 | +€802 | +644% |
| Recurring financial charges | 65 | €125 | €927 | +€802 | +644% |
| Profit (loss) for the period before taxes | 9903 | €71,465 | €73,107 | +€1,643 | +2.3% |
| Income taxes | 67/77 | €24,516 | €24,597 | +€82 | +0.3% |
| Profit (loss) for the period | 9904 | €46,949 | €48,510 | +€1,561 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,949 | €48,510 | +€1,561 | +3.3% |
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 21 October 2026 via checked.be.