DIMERITIUM: 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.
DIMERITIUM
Largest movements
- Financial fixed assets +€9,240
new in 2025: €9,240
- Receivables within one year +€8,780
up €8,780 (+931.4%), from €943 to €9,723
of which Trade receivables: +€8,738
- Tangible fixed assets +€7,710
new in 2025: €7,710
- Cash -€2,786
down €2,786 (-84.8%), from €3,284 to €499
mainly Investment in fixed assets (net) (-€18,479) and Receivables within one year (-€8,780)
- Deferred charges and accrued income -€282
down €282 (-61.6%), from €458 to €176
- Trade debts +€6,759
up €6,759 (+991.1%), from €682 to €7,441
- Profit (loss) carried forward +€6,578
up €6,578 (+30.3%), from -€21,680 to -€15,102
- Debts after one year +€4,720
new in 2025: €4,720
- Tax, wage and social debts +€2,863
up €2,863 (+226.4%), from €1,265 to €4,128
- Current portion of long-term debt +€1,265
new in 2025: €1,265
- Gross operating margin +€6,397
up €6,397 (+144.1%), from €4,440 to €10,838
- Depreciation +€1,528
new in 2025: €1,528
- Taxes +€1,148
up €1,148 (+119.0%), from €965 to €2,113
- Financial charges +€385
up €385 (+394.3%), from €98 to €483
- Other operating charges -€242
down €242 (-62.4%), from €387 to €146
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 | €4,685 | €27,348 | +€22,663 | +483.7% |
| Fixed assets | 21/28 | - | €16,950 | +€16,950 | |
| Tangible fixed assets | 22/27 | - | €7,710 | +€7,710 | |
| Furniture and vehicles | 24 | - | €7,710 | +€7,710 | |
| Financial fixed assets | 28 | - | €9,240 | +€9,240 | |
| Current assets | 29/58 | €4,685 | €10,398 | +€5,713 | +121.9% |
| Amounts receivable within one year | 40/41 | €943 | €9,723 | +€8,780 | +931.4% |
| Trade receivables | 40 | €125 | €8,863 | +€8,738 | +6990.0% |
| Other amounts receivable | 41 | €818 | €861 | +€43 | +5.3% |
| Cash at bank and in hand | 54/58 | €3,284 | €499 | -€2,786 | -84.8% |
| Deferred charges and accrued income | 490/1 | €458 | €176 | -€282 | -61.6% |
| Total equity and liabilities | 10/49 | €4,685 | €27,348 | +€22,663 | +483.7% |
| Equity | 10/15 | -€1,573 | €5,005 | +€6,578 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,907 | €13,907 | = | 0.0% |
| Distributable reserves | 133 | €13,907 | €13,907 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,680 | -€15,102 | +€6,578 | +30.3% |
| Amounts payable | 17/49 | €6,258 | €22,343 | +€16,085 | +257.0% |
| Amounts payable after more than one year | 17 | - | €4,720 | +€4,720 | |
| Financial debts | 170/4 | - | €4,720 | +€4,720 | |
| Amounts payable within one year | 42/48 | €6,258 | €17,623 | +€11,366 | +181.6% |
| Current portion of amounts payable after more than one year | 42 | - | €1,265 | +€1,265 | |
| Trade debts | 44 | €682 | €7,441 | +€6,759 | +991.1% |
| Suppliers | 440/4 | €682 | €7,441 | +€6,759 | +991.1% |
| Taxes, remuneration and social security | 45 | €1,265 | €4,128 | +€2,863 | +226.4% |
| Taxes | 450/3 | €1,265 | €4,128 | +€2,863 | +226.4% |
| Other amounts payable | 47/48 | €4,311 | €4,789 | +€478 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,528 | +€1,528 | |
| Other operating charges | 640/8 | €387 | €146 | -€242 | -62.4% |
| Gross operating margin | 9900 | €4,440 | €10,838 | +€6,397 | +144.1% |
| Operating profit (loss) | 9901 | €4,053 | €9,164 | +€5,110 | +126.1% |
| Financial income | 75/76B | €0 | €11 | +€11 | +21040.0% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +21040.0% |
| Financial charges | 65/66B | €98 | €483 | +€385 | +394.3% |
| Recurring financial charges | 65 | €98 | €483 | +€385 | +394.3% |
| Profit (loss) for the period before taxes | 9903 | €3,955 | €8,691 | +€4,736 | +119.7% |
| Income taxes | 67/77 | €965 | €2,113 | +€1,148 | +119.0% |
| Profit (loss) for the period | 9904 | €2,991 | €6,578 | +€3,587 | +119.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,991 | €6,578 | +€3,587 | +119.9% |
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.