Dimi Plinke: 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 Plinke
Largest movements
- Tangible fixed assets +€285,792
up €285,792 (+2,154%), from €13,270 to €299,063
of which Furniture and vehicles: +€285,491
- Receivables within one year +€14,542
up €14,542 (+1,452%), from €1,001 to €15,544
of which Other amounts receivable: +€15,020
- Debts after one year +€230,834
new in 2025: €230,834
- Profit (loss) carried forward +€46,510
up €46,510 (+540%), from €8,607 to €55,116
- Current portion of long-term debt +€28,720
new in 2025: €28,720
- Other debts -€10,322
down €10,322 (-100%), from €10,322 to €0
- Trade debts +€6,015
up €6,015 (+104%), from €5,780 to €11,795
- Gross operating margin +€170,964
up €170,964 (+664%), from €25,756 to €196,719
- Staff costs +€102,779
up €102,779 (+409%), from €25,158 to €127,937
- Depreciation +€8,399
up €8,399 (+213%), from €3,937 to €12,336
- Write-downs -€6,619
down €6,619 (-100%), from €6,619 to €0
- Other operating charges +€4,038
up €4,038 (+249%), from €1,621 to €5,660
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 | €32,815 | €334,618 | +€301,803 | +920% |
| Fixed assets | 21/28 | €13,870 | €299,798 | +€285,927 | +2,061% |
| Tangible fixed assets | 22/27 | €13,270 | €299,063 | +€285,792 | +2,154% |
| Plant, machinery and equipment | 23 | €7,371 | €7,672 | +€301 | +4.1% |
| Furniture and vehicles | 24 | €5,899 | €291,390 | +€285,491 | +4,839% |
| Financial fixed assets | 28 | €600 | €735 | +€135 | +22.5% |
| Current assets | 29/58 | €18,945 | €34,821 | +€15,876 | +83.8% |
| Amounts receivable within one year | 40/41 | €1,001 | €15,544 | +€14,542 | +1,452% |
| Trade receivables | 40 | €1,001 | €524 | -€477 | -47.6% |
| Other amounts receivable | 41 | €0 | €15,020 | +€15,020 | |
| Cash at bank and in hand | 54/58 | €2,099 | €4,702 | +€2,602 | +124% |
| Deferred charges and accrued income | 490/1 | €15,844 | €14,575 | -€1,269 | -8.0% |
| Total equity and liabilities | 10/49 | €32,815 | €334,618 | +€301,803 | +920% |
| Equity | 10/15 | €13,607 | €60,116 | +€46,510 | +342% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,607 | €55,116 | +€46,510 | +540% |
| Amounts payable | 17/49 | €19,209 | €274,502 | +€255,293 | +1,329% |
| Amounts payable after more than one year | 17 | - | €230,834 | +€230,834 | |
| Financial debts | 170/4 | - | €230,834 | +€230,834 | |
| Amounts payable within one year | 42/48 | €18,814 | €43,667 | +€24,853 | +132% |
| Current portion of amounts payable after more than one year | 42 | - | €28,720 | +€28,720 | |
| Financial debts | 43 | - | €3 | +€3 | |
| Credit institutions | 430/8 | - | €3 | +€3 | |
| Trade debts | 44 | €5,780 | €11,795 | +€6,015 | +104% |
| Suppliers | 440/4 | €5,780 | €11,795 | +€6,015 | +104% |
| Taxes, remuneration and social security | 45 | €2,712 | €3,149 | +€436 | +16.1% |
| Taxes | 450/3 | €1,668 | €3,149 | +€1,480 | +88.7% |
| Remuneration and social security | 454/9 | €1,044 | €0 | -€1,044 | -100% |
| Other amounts payable | 47/48 | €10,322 | €0 | -€10,322 | -100% |
| Accrued charges and deferred income | 492/3 | €394 | €0 | -€394 | -100% |
| Remuneration, social security and pensions | 62 | €25,158 | €127,937 | +€102,779 | +409% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,937 | €12,336 | +€8,399 | +213% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,619 | €0 | -€6,619 | -100% |
| Other operating charges | 640/8 | €1,621 | €5,660 | +€4,038 | +249% |
| Gross operating margin | 9900 | €25,756 | €196,719 | +€170,964 | +664% |
| Operating profit (loss) | 9901 | -€11,579 | €50,787 | +€62,366 | |
| Financial income | 75/76B | €11 | €665 | +€654 | +5,810% |
| Recurring financial income | 75 | €11 | €665 | +€654 | +5,810% |
| Financial charges | 65/66B | €1,043 | €3,244 | +€2,202 | +211% |
| Recurring financial charges | 65 | €1,043 | €3,244 | +€2,202 | +211% |
| Profit (loss) for the period before taxes | 9903 | -€12,611 | €48,207 | +€60,818 | |
| Income taxes | 67/77 | €359 | €1,698 | +€1,338 | +372% |
| Profit (loss) for the period | 9904 | -€12,970 | €46,510 | +€59,480 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,970 | €46,510 | +€59,480 |
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 25 October 2026 via checked.be.