DIMI - TIF: 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 - TIF
Largest movements
- Cash +€13,358
up €13,358 (+10.9%), from €122,763 to €136,120
mainly Net result for the year (+€15,114) and Depreciation (+€8,131)
- Tangible fixed assets -€8,131
down €8,131 (-28.0%), from €29,009 to €20,878
of which Furniture and vehicles: -€6,970
- Receivables within one year -€2,200
down €2,200 (-40.7%), from €5,399 to €3,199
of which Other amounts receivable: -€2,354
- Stocks and contracts +€1,801
up €1,801 (+13.4%), from €13,477 to €15,278
- Reserves +€10,000
up €10,000 (+13.1%), from €76,115 to €86,115
- Other debts -€4,642
down €4,642 (-28.9%), from €16,062 to €11,420
- Gross operating margin +€6,468
up €6,468 (+9.7%), from €66,649 to €73,117
- Taxes +€2,131
up €2,131 (+45.5%), from €4,687 to €6,818
- Staff costs -€1,493
down €1,493 (-3.3%), from €44,913 to €43,420
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 | €171,998 | €177,037 | +€5,038 | +2.9% |
| Fixed assets | 21/28 | €29,034 | €20,902 | -€8,131 | -28.0% |
| Tangible fixed assets | 22/27 | €29,009 | €20,878 | -€8,131 | -28.0% |
| Furniture and vehicles | 24 | €23,815 | €16,845 | -€6,970 | -29.3% |
| Other tangible fixed assets | 26 | €5,194 | €4,033 | -€1,161 | -22.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €142,964 | €156,134 | +€13,170 | +9.2% |
| Stocks and contracts in progress | 3 | €13,477 | €15,278 | +€1,801 | +13.4% |
| Stocks | 30/36 | €13,477 | €15,278 | +€1,801 | +13.4% |
| Amounts receivable within one year | 40/41 | €5,399 | €3,199 | -€2,200 | -40.7% |
| Trade receivables | 40 | €2,400 | €2,555 | +€155 | +6.5% |
| Other amounts receivable | 41 | €2,999 | €644 | -€2,354 | -78.5% |
| Cash at bank and in hand | 54/58 | €122,763 | €136,120 | +€13,358 | +10.9% |
| Deferred charges and accrued income | 490/1 | €1,326 | €1,537 | +€211 | +15.9% |
| Total equity and liabilities | 10/49 | €171,998 | €177,037 | +€5,038 | +2.9% |
| Equity | 10/15 | €147,578 | €157,692 | +€10,114 | +6.9% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €76,115 | €86,115 | +€10,000 | +13.1% |
| Distributable reserves | 133 | €76,115 | €86,115 | +€10,000 | +13.1% |
| Profit (loss) carried forward | 14 | €40,463 | €40,577 | +€114 | +0.3% |
| Amounts payable | 17/49 | €24,420 | €19,345 | -€5,075 | -20.8% |
| Amounts payable within one year | 42/48 | €24,420 | €19,345 | -€5,075 | -20.8% |
| Trade debts | 44 | €72 | €158 | +€86 | +119% |
| Suppliers | 440/4 | €72 | €158 | +€86 | +119% |
| Taxes, remuneration and social security | 45 | €8,287 | €7,768 | -€519 | -6.3% |
| Taxes | 450/3 | €2,574 | €4,936 | +€2,362 | +91.7% |
| Remuneration and social security | 454/9 | €5,713 | €2,832 | -€2,881 | -50.4% |
| Other amounts payable | 47/48 | €16,062 | €11,420 | -€4,642 | -28.9% |
| Remuneration, social security and pensions | 62 | €44,913 | €43,420 | -€1,493 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,131 | €8,131 | = | 0.0% |
| Other operating charges | 640/8 | €793 | €930 | +€137 | +17.3% |
| Gross operating margin | 9900 | €66,649 | €73,117 | +€6,468 | +9.7% |
| Operating profit (loss) | 9901 | €12,812 | €20,636 | +€7,824 | +61.1% |
| Financial income | 75/76B | €1,382 | €1,334 | -€48 | -3.5% |
| Recurring financial income | 75 | €1,382 | €1,334 | -€48 | -3.5% |
| Financial charges | 65/66B | €41 | €39 | -€3 | -6.1% |
| Recurring financial charges | 65 | €41 | €39 | -€3 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €14,153 | €21,932 | +€7,778 | +55.0% |
| Income taxes | 67/77 | €4,687 | €6,818 | +€2,131 | +45.5% |
| Profit (loss) for the period | 9904 | €9,466 | €15,114 | +€5,647 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,466 | €15,114 | +€5,647 | +59.7% |
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 18 October 2026 via checked.be.