DIMIFE: 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.
DIMIFE
Largest movements
- Receivables within one year -€10,184
down €10,184 (-29.9%), from €34,064 to €23,879
of which Trade receivables: -€10,273
- Tangible fixed assets -€9,618
down €9,618 (-34.6%), from €27,767 to €18,150
of which Furniture and vehicles: -€9,386
- Cash +€6,031
up €6,031 (+79.3%), from €7,609 to €13,640
mainly Depreciation (+€13,485) and Receivables within one year (+€10,184)
- Deferred charges and accrued income -€2,019
down €2,019 (-80.1%), from €2,521 to €502
- Debts after one year -€8,350
down €8,350 (-79.8%), from €10,471 to €2,120
- Profit (loss) carried forward -€7,978
down €7,978 (-356%), from -€2,241 to -€10,219
- Tax, wage and social debts +€1,879
up €1,879 (+48.3%), from €3,890 to €5,769
of which Remuneration and social security: +€2,171
- Trade debts -€1,675
down €1,675 (-36.6%), from €4,576 to €2,901
- Gross operating margin -€5,072
down €5,072 (-35.5%), from €14,287 to €9,215
- Financial charges +€1,938
up €1,938 (+174%), from €1,111 to €3,049
- Depreciation +€772
up €772 (+6.1%), from €12,713 to €13,485
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 | €71,961 | €56,171 | -€15,790 | -21.9% |
| Fixed assets | 21/28 | €27,767 | €18,150 | -€9,618 | -34.6% |
| Tangible fixed assets | 22/27 | €27,767 | €18,150 | -€9,618 | -34.6% |
| Plant, machinery and equipment | 23 | €1,075 | €844 | -€231 | -21.5% |
| Furniture and vehicles | 24 | €26,692 | €17,306 | -€9,386 | -35.2% |
| Current assets | 29/58 | €44,193 | €38,022 | -€6,172 | -14.0% |
| Amounts receivable within one year | 40/41 | €34,064 | €23,879 | -€10,184 | -29.9% |
| Trade receivables | 40 | €34,064 | €23,791 | -€10,273 | -30.2% |
| Other amounts receivable | 41 | - | €88 | +€88 | |
| Cash at bank and in hand | 54/58 | €7,609 | €13,640 | +€6,031 | +79.3% |
| Deferred charges and accrued income | 490/1 | €2,521 | €502 | -€2,019 | -80.1% |
| Total equity and liabilities | 10/49 | €71,961 | €56,171 | -€15,790 | -21.9% |
| Equity | 10/15 | €29,353 | €21,375 | -€7,978 | -27.2% |
| Contributions | 10/11 | €10,600 | €10,600 | = | 0.0% |
| Reserves | 13 | €20,994 | €20,994 | = | 0.0% |
| Distributable reserves | 133 | €20,994 | €20,994 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,241 | -€10,219 | -€7,978 | -356% |
| Amounts payable | 17/49 | €42,608 | €34,797 | -€7,812 | -18.3% |
| Amounts payable after more than one year | 17 | €10,471 | €2,120 | -€8,350 | -79.8% |
| Financial debts | 170/4 | €10,471 | €2,120 | -€8,350 | -79.8% |
| Amounts payable within one year | 42/48 | €31,681 | €32,027 | +€346 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €8,146 | €8,350 | +€204 | +2.5% |
| Trade debts | 44 | €4,576 | €2,901 | -€1,675 | -36.6% |
| Suppliers | 440/4 | €4,576 | €2,901 | -€1,675 | -36.6% |
| Taxes, remuneration and social security | 45 | €3,890 | €5,769 | +€1,879 | +48.3% |
| Taxes | 450/3 | €3,890 | €3,598 | -€292 | -7.5% |
| Remuneration and social security | 454/9 | €0 | €2,171 | +€2,171 | |
| Other amounts payable | 47/48 | €15,069 | €15,007 | -€62 | -0.4% |
| Accrued charges and deferred income | 492/3 | €457 | €650 | +€193 | +42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,713 | €13,485 | +€772 | +6.1% |
| Other operating charges | 640/8 | €601 | €591 | -€11 | -1.8% |
| Gross operating margin | 9900 | €14,287 | €9,215 | -€5,072 | -35.5% |
| Operating profit (loss) | 9901 | €973 | -€4,861 | -€5,833 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.3% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.3% |
| Financial charges | 65/66B | €1,111 | €3,049 | +€1,938 | +174% |
| Recurring financial charges | 65 | €1,111 | €3,049 | +€1,938 | +174% |
| Profit (loss) for the period before taxes | 9903 | -€134 | -€7,910 | -€7,775 | -5,782% |
| Income taxes | 67/77 | €75 | €68 | -€7 | -8.7% |
| Profit (loss) for the period | 9904 | -€209 | -€7,978 | -€7,769 | -3,713% |
| Profit (loss) for the period to be appropriated | 9905 | -€209 | -€7,978 | -€7,769 | -3,713% |
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 29 October 2026 via checked.be.