DIMENSIES: what changed
Two fiscal 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.
DIMENSIES
Largest movements
- Tangible fixed assets +€15,734
up €15,734 (+6.7%), from €233,932 to €249,666
of which Plant, machinery and equipment: +€27,704
- Profit (loss) carried forward +€20,610
no longer reported in 2025 (was -€20,610)
- Debts after one year -€15,305
down €15,305 (-10.0%), from €153,406 to €138,100
- Current portion of long-term debt +€7,657
new in 2025: €7,657
- Gross operating margin +€37,048
up €37,048 (+92.4%), from €40,096 to €77,143
- Taxes -€12,990
down €12,990 (-82.9%), from €15,663 to €2,673
- Depreciation -€8,806
down €8,806 (-34.1%), from €25,827 to €17,021
- Other operating charges -€5,309
no longer reported in 2025 (was €5,309)
- Financial charges +€2,609
up €2,609 (+42.1%), from €6,190 to €8,798
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 | €340,754 | €356,662 | +€15,908 | +4.7% |
| Fixed assets | 21/28 | €233,932 | €249,666 | +€15,734 | +6.7% |
| Tangible fixed assets | 22/27 | €233,932 | €249,666 | +€15,734 | +6.7% |
| Land and buildings | 22 | €223,951 | €211,851 | -€12,100 | -5.4% |
| Plant, machinery and equipment | 23 | - | €27,704 | +€27,704 | |
| Furniture and vehicles | 24 | €9,981 | €10,111 | +€130 | +1.3% |
| Current assets | 29/58 | €106,822 | €106,996 | +€174 | +0.2% |
| Amounts receivable within one year | 40/41 | €1,513 | €3,081 | +€1,568 | +103.7% |
| Trade receivables | 40 | €1,513 | €3,081 | +€1,568 | +103.7% |
| Current investments | 50/53 | €87,963 | €87,963 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,347 | €15,953 | -€1,395 | -8.0% |
| Total equity and liabilities | 10/49 | €340,754 | €356,662 | +€15,908 | +4.7% |
| Equity | 10/15 | €161,590 | €179,731 | +€18,141 | +11.2% |
| Contributions | 10/11 | €18,686 | €18,686 | = | 0.0% |
| Reserves | 13 | €163,513 | €161,045 | -€2,468 | -1.5% |
| Tax-exempt reserves | 132 | €1,762 | €1,762 | = | 0.0% |
| Distributable reserves | 133 | €161,751 | €159,283 | -€2,468 | -1.5% |
| Profit (loss) carried forward | 14 | -€20,610 | - | +€20,610 | |
| Amounts payable | 17/49 | €179,165 | €176,931 | -€2,234 | -1.2% |
| Amounts payable after more than one year | 17 | €153,406 | €138,100 | -€15,305 | -10.0% |
| Financial debts | 170/4 | €153,406 | €138,100 | -€15,305 | -10.0% |
| Amounts payable within one year | 42/48 | €25,759 | €38,831 | +€13,072 | +50.7% |
| Current portion of amounts payable after more than one year | 42 | - | €7,657 | +€7,657 | |
| Taxes, remuneration and social security | 45 | €5,234 | €7,463 | +€2,230 | +42.6% |
| Taxes | 450/3 | €5,234 | €7,463 | +€2,230 | +42.6% |
| Other amounts payable | 47/48 | €20,525 | €23,711 | +€3,185 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,827 | €17,021 | -€8,806 | -34.1% |
| Other operating charges | 640/8 | €5,309 | - | -€5,309 | |
| Non-recurring operating charges | 66A | €10,411 | - | -€10,411 | |
| Gross operating margin | 9900 | €40,096 | €77,143 | +€37,048 | +92.4% |
| Operating profit (loss) | 9901 | -€1,451 | €60,122 | +€61,573 | |
| Financial income | 75/76B | €2,694 | €2,218 | -€476 | -17.7% |
| Recurring financial income | 75 | €2,694 | €2,218 | -€476 | -17.7% |
| Financial charges | 65/66B | €6,190 | €8,798 | +€2,609 | +42.1% |
| Recurring financial charges | 65 | €6,190 | €8,798 | +€2,609 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,947 | €53,542 | +€58,489 | |
| Income taxes | 67/77 | €15,663 | €2,673 | -€12,990 | -82.9% |
| Profit (loss) for the period | 9904 | -€20,610 | €50,869 | +€71,479 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,610 | €50,869 | +€71,479 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.