DIMITRI BOUWMARKT: 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.
DIMITRI BOUWMARKT
Largest movements
- Cash -€14,635
down €14,635 (-30.9%), from €47,367 to €32,731
mainly Net result for the year (-€35,767) and Tax, wage and social debts (-€434)
- Receivables within one year -€10,538
down €10,538 (-61.1%), from €17,245 to €6,707
of which Trade receivables: -€16,763
- Profit (loss) carried forward -€35,767
down €35,767 (-25.7%), from €139,181 to €103,415
- Other debts +€10,000
up €10,000 (+5,079%), from €197 to €10,197
- Gross operating margin -€47,465
down €47,465, from €21,303 to -€26,162
- Taxes -€3,329
no longer reported in 2025 (was €3,329)
- Other operating charges +€289
up €289 (+2.8%), from €10,309 to €10,597
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 | €224,027 | €198,853 | -€25,174 | -11.2% |
| Fixed assets | 21/28 | €47,100 | €47,100 | = | 0.0% |
| Tangible fixed assets | 22/27 | €47,100 | €47,100 | = | 0.0% |
| Land and buildings | 22 | €47,100 | €47,100 | = | 0.0% |
| Current assets | 29/58 | €176,927 | €151,753 | -€25,174 | -14.2% |
| Stocks and contracts in progress | 3 | €112,316 | €112,316 | = | 0.0% |
| Stocks | 30/36 | €112,316 | €112,316 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,245 | €6,707 | -€10,538 | -61.1% |
| Trade receivables | 40 | €16,763 | - | -€16,763 | |
| Other amounts receivable | 41 | €481 | €6,707 | +€6,225 | +1,294% |
| Cash at bank and in hand | 54/58 | €47,367 | €32,731 | -€14,635 | -30.9% |
| Total equity and liabilities | 10/49 | €224,027 | €198,853 | -€25,174 | -11.2% |
| Equity | 10/15 | €219,512 | €183,745 | -€35,767 | -16.3% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €43,146 | €43,146 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,154 | €4,154 | = | 0.0% |
| Distributable reserves | 133 | €35,274 | €35,274 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,181 | €103,415 | -€35,767 | -25.7% |
| Amounts payable | 17/49 | €4,515 | €15,108 | +€10,593 | +235% |
| Amounts payable within one year | 42/48 | €4,515 | €15,108 | +€10,593 | +235% |
| Current portion of amounts payable after more than one year | 42 | €943 | €963 | +€21 | +2.2% |
| Trade debts | 44 | €2,730 | €3,737 | +€1,007 | +36.9% |
| Suppliers | 440/4 | €2,730 | €3,737 | +€1,007 | +36.9% |
| Taxes, remuneration and social security | 45 | €645 | €211 | -€434 | -67.3% |
| Taxes | 450/3 | €645 | €211 | -€434 | -67.3% |
| Other amounts payable | 47/48 | €197 | €10,197 | +€10,000 | +5,079% |
| Other operating charges | 640/8 | €10,309 | €10,597 | +€289 | +2.8% |
| Gross operating margin | 9900 | €21,303 | -€26,162 | -€47,465 | |
| Operating profit (loss) | 9901 | €10,995 | -€36,759 | -€47,754 | |
| Financial income | 75/76B | €1,372 | €1,137 | -€235 | -17.1% |
| Recurring financial income | 75 | €1,372 | €1,137 | -€235 | -17.1% |
| Financial charges | 65/66B | €159 | €144 | -€15 | -9.2% |
| Recurring financial charges | 65 | €159 | €144 | -€15 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €12,208 | -€35,767 | -€47,974 | |
| Income taxes | 67/77 | €3,329 | - | -€3,329 | |
| Profit (loss) for the period | 9904 | €8,878 | -€35,767 | -€44,645 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,878 | -€35,767 | -€44,645 |
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 22 October 2026 via checked.be.