DIMENS Partners: 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.
DIMENS Partners
Largest movements
- Cash +€26,761
up €26,761 (+66.0%), from €40,539 to €67,299
mainly Net result for the year (+€21,434) and Receivables within one year (+€17,818)
- Receivables within one year -€17,818
down €17,818 (-26.7%), from €66,747 to €48,929
of which Trade receivables: -€21,068
- Reserves +€22,000
up €22,000 (+48.9%), from €45,000 to €67,000
- Trade debts -€18,265
down €18,265 (-38.5%), from €47,416 to €29,151
- Tax, wage and social debts +€5,531
up €5,531 (+56.6%), from €9,777 to €15,307
- Staff costs +€14,532
up €14,532 (+31.9%), from €45,573 to €60,104
- Gross operating margin -€7,055
down €7,055 (-7.3%), from €96,059 to €89,004
- Taxes -€4,246
down €4,246 (-43.4%), from €9,777 to €5,531
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 | €107,971 | €116,671 | +€8,700 | +8.1% |
| Current assets | 29/58 | €107,971 | €116,671 | +€8,700 | +8.1% |
| Amounts receivable within one year | 40/41 | €66,747 | €48,929 | -€17,818 | -26.7% |
| Trade receivables | 40 | €61,928 | €40,860 | -€21,068 | -34.0% |
| Other amounts receivable | 41 | €4,819 | €8,070 | +€3,250 | +67.4% |
| Cash at bank and in hand | 54/58 | €40,539 | €67,299 | +€26,761 | +66.0% |
| Deferred charges and accrued income | 490/1 | €685 | €442 | -€243 | -35.5% |
| Total equity and liabilities | 10/49 | €107,971 | €116,671 | +€8,700 | +8.1% |
| Equity | 10/15 | €50,779 | €72,213 | +€21,434 | +42.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,000 | €67,000 | +€22,000 | +48.9% |
| Distributable reserves | 133 | €45,000 | €67,000 | +€22,000 | +48.9% |
| Profit (loss) carried forward | 14 | €779 | €213 | -€566 | -72.7% |
| Amounts payable | 17/49 | €57,193 | €44,458 | -€12,734 | -22.3% |
| Amounts payable within one year | 42/48 | €57,193 | €44,458 | -€12,734 | -22.3% |
| Trade debts | 44 | €47,416 | €29,151 | -€18,265 | -38.5% |
| Suppliers | 440/4 | €47,416 | €29,151 | -€18,265 | -38.5% |
| Taxes, remuneration and social security | 45 | €9,777 | €15,307 | +€5,531 | +56.6% |
| Taxes | 450/3 | €9,777 | €15,307 | +€5,531 | +56.6% |
| Remuneration, social security and pensions | 62 | €45,573 | €60,104 | +€14,532 | +31.9% |
| Other operating charges | 640/8 | €392 | €596 | +€204 | +52.1% |
| Gross operating margin | 9900 | €96,059 | €89,004 | -€7,055 | -7.3% |
| Operating profit (loss) | 9901 | €50,095 | €28,305 | -€21,791 | -43.5% |
| Financial income | 75/76B | €61 | €131 | +€70 | +115% |
| Recurring financial income | 75 | €61 | €131 | +€70 | +115% |
| Financial charges | 65/66B | €1,500 | €1,471 | -€29 | -1.9% |
| Recurring financial charges | 65 | €1,500 | €1,471 | -€29 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €48,657 | €26,964 | -€21,692 | -44.6% |
| Income taxes | 67/77 | €9,777 | €5,531 | -€4,246 | -43.4% |
| Profit (loss) for the period | 9904 | €38,880 | €21,434 | -€17,446 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,880 | €21,434 | -€17,446 | -44.9% |
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 18 October 2026 via checked.be.