DIMENSION CONSULTANCE: 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 CONSULTANCE
Largest movements
- Current investments +€209,472
up €209,472 (+18.3%), from €1.1m to €1.4m
- Cash -€85,377
down €85,377 (-37.3%), from €228,725 to €143,349
mainly Current investments (-€209,472) and Receivables within one year (-€22,922)
- Receivables within one year +€22,922
up €22,922 (+31.4%), from €73,058 to €95,979
of which Other amounts receivable: +€14,108
- Tangible fixed assets -€20,660
down €20,660 (-44.0%), from €46,996 to €26,336
of which Land and buildings: -€20,352
- Reserves +€124,088
up €124,088 (+14.7%), from €843,412 to €967,500
- Other debts +€20,493
up €20,493 (+4.2%), from €485,119 to €505,611
- Tax, wage and social debts -€17,745
down €17,745 (-99.2%), from €17,895 to €150
- Financial charges +€25,438
up €25,438 (+236.0%), from €10,780 to €36,218
- Gross operating margin -€16,703
down €16,703 (-6.7%), from €248,198 to €231,495
- Financial income +€10,065
up €10,065 (+164.1%), from €6,133 to €16,198
- Taxes -€4,855
down €4,855 (-7.4%), from €65,295 to €60,440
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 | €1,495,390 | €1,625,859 | +€130,470 | +8.7% |
| Fixed assets | 21/28 | €46,996 | €27,586 | -€19,410 | -41.3% |
| Tangible fixed assets | 22/27 | €46,996 | €26,336 | -€20,660 | -44.0% |
| Land and buildings | 22 | €46,481 | €26,129 | -€20,352 | -43.8% |
| Furniture and vehicles | 24 | €515 | €207 | -€307 | -59.7% |
| Financial fixed assets | 28 | - | €1,250 | +€1,250 | |
| Current assets | 29/58 | €1,448,394 | €1,598,273 | +€149,879 | +10.3% |
| Amounts receivable within one year | 40/41 | €73,058 | €95,979 | +€22,922 | +31.4% |
| Trade receivables | 40 | €73,058 | €81,871 | +€8,814 | +12.1% |
| Other amounts receivable | 41 | €0 | €14,108 | +€14,108 | |
| Current investments | 50/53 | €1,145,646 | €1,355,118 | +€209,472 | +18.3% |
| Cash at bank and in hand | 54/58 | €228,725 | €143,349 | -€85,377 | -37.3% |
| Deferred charges and accrued income | 490/1 | €965 | €3,827 | +€2,862 | +296.6% |
| Total equity and liabilities | 10/49 | €1,495,390 | €1,625,859 | +€130,470 | +8.7% |
| Equity | 10/15 | €935,777 | €1,059,865 | +€124,088 | +13.3% |
| Contributions | 10/11 | €92,365 | €92,365 | = | 0.0% |
| Reserves | 13 | €843,412 | €967,500 | +€124,088 | +14.7% |
| Distributable reserves | 133 | €843,412 | €967,500 | +€124,088 | +14.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €559,613 | €565,994 | +€6,381 | +1.1% |
| Amounts payable within one year | 42/48 | €524,347 | €528,584 | +€4,236 | +0.8% |
| Trade debts | 44 | €21,334 | €22,823 | +€1,489 | +7.0% |
| Suppliers | 440/4 | €21,334 | €22,823 | +€1,489 | +7.0% |
| Taxes, remuneration and social security | 45 | €17,895 | €150 | -€17,745 | -99.2% |
| Taxes | 450/3 | €17,895 | €150 | -€17,745 | -99.2% |
| Other amounts payable | 47/48 | €485,119 | €505,611 | +€20,493 | +4.2% |
| Accrued charges and deferred income | 492/3 | €35,265 | €37,410 | +€2,145 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,645 | €20,660 | +€15 | +0.1% |
| Other operating charges | 640/8 | €4,257 | €6,288 | +€2,031 | +47.7% |
| Gross operating margin | 9900 | €248,198 | €231,495 | -€16,703 | -6.7% |
| Operating profit (loss) | 9901 | €223,297 | €204,548 | -€18,749 | -8.4% |
| Financial income | 75/76B | €6,133 | €16,198 | +€10,065 | +164.1% |
| Recurring financial income | 75 | €6,133 | €16,198 | +€10,065 | +164.1% |
| Financial charges | 65/66B | €10,780 | €36,218 | +€25,438 | +236.0% |
| Recurring financial charges | 65 | €10,780 | €36,218 | +€25,438 | +236.0% |
| Profit (loss) for the period before taxes | 9903 | €218,650 | €184,528 | -€34,121 | -15.6% |
| Income taxes | 67/77 | €65,295 | €60,440 | -€4,855 | -7.4% |
| Profit (loss) for the period | 9904 | €153,354 | €124,088 | -€29,266 | -19.1% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €153,354 | €124,088 | -€29,266 | -19.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.