DIMENSION BEYOND: 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.
DIMENSION BEYOND
Largest movements
- Receivables within one year -€94,331
down €94,331 (-31.3%), from €301,576 to €207,244
of which Other amounts receivable: -€105,286
- Receivables after one year +€52,137
new in 2025: €52,137
- Cash -€14,716
down €14,716 (-63.9%), from €23,040 to €8,324
mainly Other debts (-€73,018) and Receivables after one year (-€52,137)
- Other debts -€73,018
down €73,018 (-100%), from €73,018 to €0
- Profit (loss) carried forward +€28,933
up €28,933 (+15.0%), from €193,436 to €222,368
- Tax, wage and social debts -€14,723
down €14,723 (-29.1%), from €50,641 to €35,917
- Gross operating margin -€24,384
down €24,384 (-48.9%), from €49,863 to €25,478
- Financial income +€5,597
up €5,597 (+51.8%), from €10,795 to €16,391
- Taxes -€3,172
down €3,172 (-23.4%), from €13,564 to €10,392
- Depreciation -€1,026
down €1,026 (-35.4%), from €2,901 to €1,875
- Other operating charges -€564
down €564 (-54.9%), from €1,027 to €464
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 | €330,492 | €273,852 | -€56,640 | -17.1% |
| Fixed assets | 21/28 | €5,876 | €6,147 | +€271 | +4.6% |
| Tangible fixed assets | 22/27 | €4,326 | €4,597 | +€271 | +6.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €4,326 | €4,597 | +€271 | +6.3% |
| Financial fixed assets | 28 | €1,550 | €1,550 | = | 0.0% |
| Current assets | 29/58 | €324,615 | €267,705 | -€56,911 | -17.5% |
| Amounts receivable after more than one year | 29 | - | €52,137 | +€52,137 | |
| Other amounts receivable | 291 | - | €52,137 | +€52,137 | |
| Amounts receivable within one year | 40/41 | €301,576 | €207,244 | -€94,331 | -31.3% |
| Trade receivables | 40 | €31,214 | €42,169 | +€10,955 | +35.1% |
| Other amounts receivable | 41 | €270,362 | €165,076 | -€105,286 | -38.9% |
| Cash at bank and in hand | 54/58 | €23,040 | €8,324 | -€14,716 | -63.9% |
| Total equity and liabilities | 10/49 | €330,492 | €273,852 | -€56,640 | -17.1% |
| Equity | 10/15 | €201,496 | €230,428 | +€28,933 | +14.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,436 | €222,368 | +€28,933 | +15.0% |
| Amounts payable | 17/49 | €128,996 | €43,423 | -€85,573 | -66.3% |
| Amounts payable within one year | 42/48 | €128,996 | €43,423 | -€85,573 | -66.3% |
| Trade debts | 44 | €5,337 | €7,506 | +€2,169 | +40.6% |
| Suppliers | 440/4 | €5,337 | €7,506 | +€2,169 | +40.6% |
| Taxes, remuneration and social security | 45 | €50,641 | €35,917 | -€14,723 | -29.1% |
| Taxes | 450/3 | €50,641 | €35,917 | -€14,723 | -29.1% |
| Other amounts payable | 47/48 | €73,018 | €0 | -€73,018 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,901 | €1,875 | -€1,026 | -35.4% |
| Other operating charges | 640/8 | €1,027 | €464 | -€564 | -54.9% |
| Gross operating margin | 9900 | €49,863 | €25,478 | -€24,384 | -48.9% |
| Operating profit (loss) | 9901 | €45,934 | €23,140 | -€22,795 | -49.6% |
| Financial income | 75/76B | €10,795 | €16,391 | +€5,597 | +51.8% |
| Recurring financial income | 75 | €10,795 | €16,391 | +€5,597 | +51.8% |
| Financial charges | 65/66B | €150 | €206 | +€55 | +36.9% |
| Recurring financial charges | 65 | €150 | €206 | +€55 | +36.9% |
| Profit (loss) for the period before taxes | 9903 | €56,579 | €39,325 | -€17,253 | -30.5% |
| Income taxes | 67/77 | €13,564 | €10,392 | -€3,172 | -23.4% |
| Profit (loss) for the period | 9904 | €43,015 | €28,933 | -€14,082 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,015 | €28,933 | -€14,082 | -32.7% |
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 29 October 2026 via checked.be.