Dimi’s Pools & Landscaping: 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’s Pools & Landscaping
Largest movements
- Cash -€8,488
down €8,488 (-98.0%), from €8,659 to €171
mainly Debts after one year (-€14,054) and Net result for the year (-€13,142)
- Deferred charges and accrued income -€2,913
down €2,913 (-26.7%), from €10,919 to €8,006
- Tangible fixed assets -€2,037
down €2,037 (-20.6%), from €9,910 to €7,873
of which Plant, machinery and equipment: -€1,399
- Other debts +€17,173
up €17,173 (+251%), from €6,853 to €24,026
- Debts after one year -€14,054
down €14,054 (-72.2%), from €19,474 to €5,420
- Profit (loss) carried forward -€13,142
down €13,142, from €465 to -€12,677
- Trade debts -€2,952
down €2,952 (-83.0%), from €3,558 to €606
- Tax, wage and social debts -€1,146
down €1,146 (-16.5%), from €6,944 to €5,798
of which Taxes: -€1,138
- Gross operating margin -€24,533
down €24,533, from €18,259 to -€6,274
- Other operating charges -€9,216
down €9,216 (-96.2%), from €9,584 to €368
- Financial charges -€4,220
down €4,220 (-49.5%), from €8,523 to €4,303
- Depreciation +€742
up €742 (+57.2%), from €1,296 to €2,037
- Taxes -€314
down €314 (-66.1%), from €475 to €161
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 | €65,559 | €52,228 | -€13,331 | -20.3% |
| Fixed assets | 21/28 | €16,480 | €14,443 | -€2,037 | -12.4% |
| Tangible fixed assets | 22/27 | €9,910 | €7,873 | -€2,037 | -20.6% |
| Plant, machinery and equipment | 23 | €5,336 | €3,937 | -€1,399 | -26.2% |
| Furniture and vehicles | 24 | €1,568 | €1,264 | -€304 | -19.4% |
| Other tangible fixed assets | 26 | €3,006 | €2,672 | -€333 | -11.1% |
| Financial fixed assets | 28 | €6,570 | €6,570 | = | 0.0% |
| Current assets | 29/58 | €49,079 | €37,785 | -€11,294 | -23.0% |
| Amounts receivable within one year | 40/41 | €29,501 | €29,608 | +€107 | +0.4% |
| Trade receivables | 40 | €12,511 | €12,729 | +€218 | +1.7% |
| Other amounts receivable | 41 | €16,990 | €16,879 | -€111 | -0.7% |
| Cash at bank and in hand | 54/58 | €8,659 | €171 | -€8,488 | -98.0% |
| Deferred charges and accrued income | 490/1 | €10,919 | €8,006 | -€2,913 | -26.7% |
| Total equity and liabilities | 10/49 | €65,559 | €52,228 | -€13,331 | -20.3% |
| Equity | 10/15 | €15,465 | €2,323 | -€13,142 | -85.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €465 | -€12,677 | -€13,142 | |
| Amounts payable | 17/49 | €50,093 | €49,905 | -€188 | -0.4% |
| Amounts payable after more than one year | 17 | €19,474 | €5,420 | -€14,054 | -72.2% |
| Financial debts | 170/4 | €19,474 | €5,420 | -€14,054 | -72.2% |
| Amounts payable within one year | 42/48 | €30,619 | €44,484 | +€13,865 | +45.3% |
| Current portion of amounts payable after more than one year | 42 | €13,264 | €14,054 | +€790 | +6.0% |
| Trade debts | 44 | €3,558 | €606 | -€2,952 | -83.0% |
| Suppliers | 440/4 | €3,558 | €606 | -€2,952 | -83.0% |
| Taxes, remuneration and social security | 45 | €6,944 | €5,798 | -€1,146 | -16.5% |
| Taxes | 450/3 | €6,784 | €5,646 | -€1,138 | -16.8% |
| Remuneration and social security | 454/9 | €160 | €152 | -€8 | -5.0% |
| Other amounts payable | 47/48 | €6,853 | €24,026 | +€17,173 | +251% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,296 | €2,037 | +€742 | +57.2% |
| Other operating charges | 640/8 | €9,584 | €368 | -€9,216 | -96.2% |
| Gross operating margin | 9900 | €18,259 | -€6,274 | -€24,533 | |
| Operating profit (loss) | 9901 | €7,379 | -€8,680 | -€16,058 | |
| Financial income | 75/76B | €61 | €1 | -€59 | -97.5% |
| Recurring financial income | 75 | €61 | €1 | -€59 | -97.5% |
| Financial charges | 65/66B | €8,523 | €4,303 | -€4,220 | -49.5% |
| Recurring financial charges | 65 | €8,523 | €4,303 | -€4,220 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,084 | -€12,981 | -€11,898 | -1,098% |
| Income taxes | 67/77 | €475 | €161 | -€314 | -66.1% |
| Profit (loss) for the period | 9904 | -€1,559 | -€13,142 | -€11,584 | -743% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,559 | -€13,142 | -€11,584 | -743% |
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 28 October 2026 via checked.be.