DIMI DE KONING: 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 DE KONING
Largest movements
- Receivables within one year -€20,285
down €20,285 (-29.4%), from €68,924 to €48,640
of which Other amounts receivable: -€15,576
- Tangible fixed assets -€8,174
down €8,174 (-24.0%), from €34,017 to €25,842
of which Leasing and similar rights: -€7,802
- Stocks and contracts +€5,000
up €5,000 (+51.9%), from €9,629 to €14,629
- Deferred charges and accrued income +€3,738
up €3,738 (+267%), from €1,401 to €5,139
- Profit (loss) carried forward -€27,835
down €27,835, from €25,571 to -€2,263
- Debts after one year -€6,799
down €6,799 (-28.5%), from €23,816 to €17,017
- Trade debts +€5,650
up €5,650 (+23.9%), from €23,613 to €29,262
- Other debts +€5,619
up €5,619, from €0 to €5,619
- Short-term financial debts +€2,366
up €2,366 (+26.1%), from €9,079 to €11,444
- Gross operating margin -€31,959
down €31,959, from €17,480 to -€14,479
- Depreciation +€1,603
up €1,603 (+24.4%), from €6,571 to €8,174
- Other operating charges -€1,392
down €1,392 (-52.5%), from €2,654 to €1,262
- Financial charges +€923
up €923 (+30.8%), from €2,996 to €3,920
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,820 | €94,250 | -€20,570 | -17.9% |
| Fixed assets | 21/28 | €34,017 | €25,842 | -€8,174 | -24.0% |
| Tangible fixed assets | 22/27 | €34,017 | €25,842 | -€8,174 | -24.0% |
| Furniture and vehicles | 24 | €1,204 | €832 | -€372 | -30.9% |
| Leasing and similar rights | 25 | €32,812 | €25,010 | -€7,802 | -23.8% |
| Current assets | 29/58 | €80,804 | €68,408 | -€12,396 | -15.3% |
| Stocks and contracts in progress | 3 | €9,629 | €14,629 | +€5,000 | +51.9% |
| Stocks | 30/36 | €9,629 | €14,629 | +€5,000 | +51.9% |
| Amounts receivable within one year | 40/41 | €68,924 | €48,640 | -€20,285 | -29.4% |
| Trade receivables | 40 | €24,869 | €20,161 | -€4,708 | -18.9% |
| Other amounts receivable | 41 | €44,056 | €28,479 | -€15,576 | -35.4% |
| Cash at bank and in hand | 54/58 | €849 | €0 | -€849 | -100% |
| Deferred charges and accrued income | 490/1 | €1,401 | €5,139 | +€3,738 | +267% |
| Total equity and liabilities | 10/49 | €114,820 | €94,250 | -€20,570 | -17.9% |
| Equity | 10/15 | €51,394 | €23,560 | -€27,835 | -54.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,623 | €19,623 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €17,763 | €17,763 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,571 | -€2,263 | -€27,835 | |
| Amounts payable | 17/49 | €63,426 | €70,691 | +€7,265 | +11.5% |
| Amounts payable after more than one year | 17 | €23,816 | €17,017 | -€6,799 | -28.5% |
| Financial debts | 170/4 | €23,816 | €17,017 | -€6,799 | -28.5% |
| Amounts payable within one year | 42/48 | €39,610 | €53,673 | +€14,064 | +35.5% |
| Current portion of amounts payable after more than one year | 42 | €6,370 | €6,799 | +€429 | +6.7% |
| Financial debts | 43 | €9,079 | €11,444 | +€2,366 | +26.1% |
| Credit institutions | 430/8 | €9,079 | €11,444 | +€2,366 | +26.1% |
| Trade debts | 44 | €23,613 | €29,262 | +€5,650 | +23.9% |
| Suppliers | 440/4 | €23,613 | €29,262 | +€5,650 | +23.9% |
| Taxes, remuneration and social security | 45 | €549 | €549 | = | 0.0% |
| Taxes | 450/3 | €549 | €549 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €5,619 | +€5,619 | |
| Non-recurring operating income | 76A | €6,295 | €4,977 | -€1,317 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,571 | €8,174 | +€1,603 | +24.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,654 | €1,262 | -€1,392 | -52.5% |
| Gross operating margin | 9900 | €17,480 | -€14,479 | -€31,959 | |
| Operating profit (loss) | 9901 | €8,255 | -€23,915 | -€32,169 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,996 | €3,920 | +€923 | +30.8% |
| Recurring financial charges | 65 | €2,996 | €3,920 | +€923 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | €5,258 | -€27,835 | -€33,093 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €5,258 | -€27,835 | -€33,093 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,258 | -€27,835 | -€33,093 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.