DIMITRI COUN: 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 COUN
Largest movements
- Cash +€510,928
up €510,928 (+44.2%), from €1.2m to €1.7m
mainly Net result for the year (+€769,035) and Accrued charges and deferred income (+€115,278)
- Current investments +€105,190
up €105,190 (+8.8%), from €1.2m to €1.3m
- Receivables within one year +€59,283
up €59,283 (+96.1%), from €61,717 to €121,000
- Tangible fixed assets -€40,582
down €40,582 (-10.9%), from €372,633 to €332,051
of which Land and buildings: -€24,236
- Reserves +€423,943
up €423,943 (+20.0%), from €2.1m to €2.5m
- Accrued charges and deferred income +€115,278
up €115,278 (+716%), from €16,099 to €131,377
- Tax, wage and social debts +€63,438
up €63,438 (+29.4%), from €215,501 to €278,939
of which Taxes: +€63,798
- Other debts +€51,052
up €51,052 (+23.2%), from €219,942 to €270,994
- Financial income -€130,412
down €130,412 (-79.6%), from €163,812 to €33,400
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 | €2,802,361 | €3,426,331 | +€623,970 | +22.3% |
| Fixed assets | 21/28 | €372,633 | €332,051 | -€40,582 | -10.9% |
| Tangible fixed assets | 22/27 | €372,633 | €332,051 | -€40,582 | -10.9% |
| Land and buildings | 22 | €262,445 | €238,208 | -€24,236 | -9.2% |
| Plant, machinery and equipment | 23 | €1,941 | €1,520 | -€421 | -21.7% |
| Furniture and vehicles | 24 | €78,928 | €60,966 | -€17,962 | -22.8% |
| Other tangible fixed assets | 26 | €29,319 | €31,358 | +€2,039 | +7.0% |
| Current assets | 29/58 | €2,429,728 | €3,094,280 | +€664,552 | +27.4% |
| Amounts receivable within one year | 40/41 | €61,717 | €121,000 | +€59,283 | +96.1% |
| Trade receivables | 40 | €61,717 | €121,000 | +€59,283 | +96.1% |
| Current investments | 50/53 | €1,197,385 | €1,302,574 | +€105,190 | +8.8% |
| Cash at bank and in hand | 54/58 | €1,157,132 | €1,668,060 | +€510,928 | +44.2% |
| Deferred charges and accrued income | 490/1 | €13,494 | €2,645 | -€10,849 | -80.4% |
| Total equity and liabilities | 10/49 | €2,802,361 | €3,426,331 | +€623,970 | +22.3% |
| Equity | 10/15 | €2,134,335 | €2,558,278 | +€423,943 | +19.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,121,935 | €2,545,878 | +€423,943 | +20.0% |
| Distributable reserves | 133 | €2,121,935 | €2,545,878 | +€423,943 | +20.0% |
| Amounts payable | 17/49 | €668,026 | €868,053 | +€200,027 | +29.9% |
| Amounts payable after more than one year | 17 | €178,025 | €149,987 | -€28,038 | -15.7% |
| Financial debts | 170/4 | €178,025 | €149,987 | -€28,038 | -15.7% |
| Amounts payable within one year | 42/48 | €473,903 | €586,690 | +€112,787 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €27,436 | €28,038 | +€602 | +2.2% |
| Trade debts | 44 | €11,024 | €8,719 | -€2,306 | -20.9% |
| Suppliers | 440/4 | €11,024 | €8,719 | -€2,306 | -20.9% |
| Taxes, remuneration and social security | 45 | €215,501 | €278,939 | +€63,438 | +29.4% |
| Taxes | 450/3 | €215,141 | €278,939 | +€63,798 | +29.7% |
| Remuneration and social security | 454/9 | €360 | - | -€360 | |
| Other amounts payable | 47/48 | €219,942 | €270,994 | +€51,052 | +23.2% |
| Accrued charges and deferred income | 492/3 | €16,099 | €131,377 | +€115,278 | +716% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,936 | €52,474 | +€3,537 | +7.2% |
| Other operating charges | 640/8 | €6,180 | €5,507 | -€672 | -10.9% |
| Gross operating margin | 9900 | €1,163,110 | €1,164,628 | +€1,518 | +0.1% |
| Operating profit (loss) | 9901 | €1,107,994 | €1,106,647 | -€1,347 | -0.1% |
| Financial income | 75/76B | €163,812 | €33,400 | -€130,412 | -79.6% |
| Recurring financial income | 75 | €163,812 | €33,400 | -€130,412 | -79.6% |
| Financial charges | 65/66B | €9,330 | €5,277 | -€4,054 | -43.4% |
| Recurring financial charges | 65 | €9,330 | €5,277 | -€4,054 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €1,262,476 | €1,134,770 | -€127,706 | -10.1% |
| Income taxes | 67/77 | €370,890 | €365,735 | -€5,155 | -1.4% |
| Profit (loss) for the period | 9904 | €891,586 | €769,035 | -€122,551 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €891,586 | €769,035 | -€122,551 | -13.7% |
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 25 October 2026 via checked.be.