DIMI CONSULTING: 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.
DIMI CONSULTING
Largest movements
- Cash -€55,820
down €55,820 (-50.3%), from €110,929 to €55,109
mainly Net result for the year (-€54,262) and Current portion of long-term debt (-€22,970)
- Tangible fixed assets -€40,339
down €40,339 (-3.8%), from €1.1m to €1.0m
of which Land and buildings: -€38,400
- Profit (loss) carried forward -€51,958
down €51,958, from €0 to -€51,958
- Current portion of long-term debt -€22,970
down €22,970 (-88.6%), from €25,913 to €2,943
- Other debts -€21,577
down €21,577 (-46.2%), from €46,744 to €25,167
- Gross operating margin -€56,693
down €56,693, from €54,572 to -€2,121
- Financial charges -€20,120
down €20,120 (-97.6%), from €20,610 to €490
- Financial income -€18,689
down €18,689 (-95.1%), from €19,648 to €959
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 | €1,180,009 | €1,080,971 | -€99,038 | -8.4% |
| Fixed assets | 21/28 | €1,062,944 | €1,022,606 | -€40,339 | -3.8% |
| Tangible fixed assets | 22/27 | €1,062,944 | €1,022,606 | -€40,339 | -3.8% |
| Land and buildings | 22 | €1,054,516 | €1,016,116 | -€38,400 | -3.6% |
| Plant, machinery and equipment | 23 | €2,836 | €1,012 | -€1,824 | -64.3% |
| Furniture and vehicles | 24 | €5,593 | €5,478 | -€115 | -2.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €117,065 | €58,365 | -€58,699 | -50.1% |
| Amounts receivable within one year | 40/41 | €3,445 | €1,127 | -€2,318 | -67.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,445 | €1,127 | -€2,318 | -67.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €110,929 | €55,109 | -€55,820 | -50.3% |
| Deferred charges and accrued income | 490/1 | €2,690 | €2,129 | -€562 | -20.9% |
| Total equity and liabilities | 10/49 | €1,180,009 | €1,080,971 | -€99,038 | -8.4% |
| Equity | 10/15 | €1,041,299 | €987,037 | -€54,262 | -5.2% |
| Contributions | 10/11 | €647,200 | €647,200 | = | 0.0% |
| Reserves | 13 | €394,099 | €391,794 | -€2,304 | -0.6% |
| Tax-exempt reserves | 132 | €9,082 | €8,736 | -€347 | -3.8% |
| Distributable reserves | 133 | €385,016 | €383,059 | -€1,958 | -0.5% |
| Profit (loss) carried forward | 14 | €0 | -€51,958 | -€51,958 | |
| Provisions and deferred taxes | 16 | €62,859 | €62,773 | -€87 | -0.1% |
| Provisions for liabilities and charges | 160/5 | €60,589 | €60,589 | = | 0.0% |
| Pensions and similar obligations | 160 | €60,589 | €60,589 | = | 0.0% |
| Deferred taxes | 168 | €2,271 | €2,184 | -€87 | -3.8% |
| Amounts payable | 17/49 | €75,851 | €31,162 | -€44,689 | -58.9% |
| Amounts payable after more than one year | 17 | €2,943 | €0 | -€2,943 | -100.0% |
| Financial debts | 170/4 | €2,943 | €0 | -€2,943 | -100.0% |
| Amounts payable within one year | 42/48 | €72,908 | €31,162 | -€41,747 | -57.3% |
| Current portion of amounts payable after more than one year | 42 | €25,913 | €2,943 | -€22,970 | -88.6% |
| Trade debts | 44 | €251 | €1,076 | +€825 | +329.0% |
| Suppliers | 440/4 | €251 | €1,076 | +€825 | +329.0% |
| Taxes, remuneration and social security | 45 | €0 | €1,976 | +€1,976 | |
| Taxes | 450/3 | €0 | €91 | +€91 | |
| Remuneration and social security | 454/9 | - | €1,885 | +€1,885 | |
| Other amounts payable | 47/48 | €46,744 | €25,167 | -€21,577 | -46.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,975 | €43,246 | +€271 | +0.6% |
| Other operating charges | 640/8 | €8,726 | €9,186 | +€460 | +5.3% |
| Gross operating margin | 9900 | €54,572 | -€2,121 | -€56,693 | |
| Operating profit (loss) | 9901 | €2,871 | -€54,553 | -€57,424 | |
| Financial income | 75/76B | €19,648 | €959 | -€18,689 | -95.1% |
| Recurring financial income | 75 | €19,648 | €959 | -€18,689 | -95.1% |
| Financial charges | 65/66B | €20,610 | €490 | -€20,120 | -97.6% |
| Recurring financial charges | 65 | €20,610 | €490 | -€20,120 | -97.6% |
| Profit (loss) for the period before taxes | 9903 | €1,908 | -€54,085 | -€55,993 | |
| Transfer from deferred taxes | 780 | €87 | €87 | = | 0.0% |
| Income taxes | 67/77 | €685 | €264 | -€421 | -61.5% |
| Profit (loss) for the period | 9904 | €1,310 | -€54,262 | -€55,572 | |
| Transfer from tax-exempt reserves | 789 | €347 | €347 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,657 | -€53,915 | -€55,572 |
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 10 October 2026 via checked.be.