DIMIN: 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.
DIMIN
Largest movements
- Cash +€16,207
up €16,207 (+359.1%), from €4,513 to €20,721
mainly Net result for the year (+€29,618) and Advances received (+€23,000)
- Tangible fixed assets -€3,227
down €3,227 (-34.9%), from €9,257 to €6,030
of which Furniture and vehicles: -€2,841
- Receivables within one year -€2,601
down €2,601 (-3.4%), from €75,942 to €73,341
of which Other amounts receivable: -€7,703
- Advances received +€23,000
new in 2025: €23,000
- Trade debts -€19,504
down €19,504 (-78.2%), from €24,944 to €5,440
- Tax, wage and social debts +€15,270
up €15,270 (+126.7%), from €12,053 to €27,323
of which Taxes: +€12,470
- Debts after one year -€6,498
down €6,498 (-51.3%), from €12,674 to €6,177
- Profit (loss) carried forward -€5,676
down €5,676 (-16.2%), from €35,040 to €29,364
- Gross operating margin +€40,626
up €40,626 (+436.5%), from €9,308 to €49,934
- Taxes +€7,530
up €7,530 (+211.4%), from €3,562 to €11,092
- Depreciation +€2,337
up €2,337 (+262.5%), from €890 to €3,227
- Other operating charges -€2,280
down €2,280 (-63.9%), from €3,566 to €1,287
- Financial charges +€1,528
up €1,528 (+48.0%), from €3,185 to €4,713
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.
Cash bridge derived
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 | €89,712 | €100,891 | +€11,179 | +12.5% |
| Fixed assets | 21/28 | €9,257 | €6,030 | -€3,227 | -34.9% |
| Tangible fixed assets | 22/27 | €9,257 | €6,030 | -€3,227 | -34.9% |
| Plant, machinery and equipment | 23 | €740 | €354 | -€386 | -52.1% |
| Furniture and vehicles | 24 | €8,517 | €5,676 | -€2,841 | -33.4% |
| Current assets | 29/58 | €80,455 | €94,861 | +€14,406 | +17.9% |
| Amounts receivable within one year | 40/41 | €75,942 | €73,341 | -€2,601 | -3.4% |
| Trade receivables | 40 | €3,913 | €9,014 | +€5,101 | +130.4% |
| Other amounts receivable | 41 | €72,030 | €64,327 | -€7,703 | -10.7% |
| Cash at bank and in hand | 54/58 | €4,513 | €20,721 | +€16,207 | +359.1% |
| Deferred charges and accrued income | 490/1 | - | €800 | +€800 | |
| Total equity and liabilities | 10/49 | €89,712 | €100,891 | +€11,179 | +12.5% |
| Equity | 10/15 | €40,040 | €34,364 | -€5,676 | -14.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,040 | €29,364 | -€5,676 | -16.2% |
| Amounts payable | 17/49 | €49,672 | €66,527 | +€16,855 | +33.9% |
| Amounts payable after more than one year | 17 | €12,674 | €6,177 | -€6,498 | -51.3% |
| Financial debts | 170/4 | €12,674 | €6,177 | -€6,498 | -51.3% |
| Amounts payable within one year | 42/48 | €36,998 | €60,351 | +€23,353 | +63.1% |
| Current portion of amounts payable after more than one year | 42 | - | €4,587 | +€4,587 | |
| Trade debts | 44 | €24,944 | €5,440 | -€19,504 | -78.2% |
| Suppliers | 440/4 | €24,944 | €5,440 | -€19,504 | -78.2% |
| Advances received on contracts in progress | 46 | - | €23,000 | +€23,000 | |
| Taxes, remuneration and social security | 45 | €12,053 | €27,323 | +€15,270 | +126.7% |
| Taxes | 450/3 | €12,053 | €24,523 | +€12,470 | +103.5% |
| Remuneration and social security | 454/9 | - | €2,800 | +€2,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €890 | €3,227 | +€2,337 | +262.5% |
| Other operating charges | 640/8 | €3,566 | €1,287 | -€2,280 | -63.9% |
| Gross operating margin | 9900 | €9,308 | €49,934 | +€40,626 | +436.5% |
| Operating profit (loss) | 9901 | €4,851 | €45,420 | +€40,569 | +836.3% |
| Financial income | 75/76B | €0 | €2 | +€2 | +19800.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +19800.0% |
| Financial charges | 65/66B | €3,185 | €4,713 | +€1,528 | +48.0% |
| Recurring financial charges | 65 | €3,185 | €4,713 | +€1,528 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | €1,667 | €40,710 | +€39,043 | +2342.8% |
| Income taxes | 67/77 | €3,562 | €11,092 | +€7,530 | +211.4% |
| Profit (loss) for the period | 9904 | -€1,895 | €29,618 | +€31,513 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,895 | €29,618 | +€31,513 |
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 9 October 2026 via checked.be.