DIMITROVA CONSULTING: 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.
DIMITROVA CONSULTING
Largest movements
- Receivables within one year +€31,175
up €31,175 (+63.1%), from €49,440 to €80,615
of which Other amounts receivable: +€24,508
- Cash +€15,973
up €15,973 (+119%), from €13,399 to €29,372
mainly Net result for the year (+€91,856) and Tax, wage and social debts (+€32,861)
- Financial fixed assets +€4,824
up €4,824 (+35.7%), from €13,500 to €18,324
- Tax, wage and social debts +€32,861
up €32,861 (+60.3%), from €54,530 to €87,391
- Contributions +€20,460
up €20,460 (+100%), from €20,460 to €40,920
- Other debts -€1,349
no longer reported in 2025 (was €1,349)
- Gross operating margin +€38,836
up €38,836 (+47.5%), from €81,845 to €120,681
- Taxes +€9,679
up €9,679 (+40.3%), from €24,024 to €33,703
- Financial income +€1,915
up €1,915 (+52.9%), from €3,623 to €5,538
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 | €76,339 | €128,311 | +€51,972 | +68.1% |
| Fixed assets | 21/28 | €13,500 | €18,324 | +€4,824 | +35.7% |
| Financial fixed assets | 28 | €13,500 | €18,324 | +€4,824 | +35.7% |
| Current assets | 29/58 | €62,839 | €109,987 | +€47,148 | +75.0% |
| Amounts receivable within one year | 40/41 | €49,440 | €80,615 | +€31,175 | +63.1% |
| Trade receivables | 40 | €3,507 | €10,174 | +€6,667 | +190% |
| Other amounts receivable | 41 | €45,933 | €70,441 | +€24,508 | +53.4% |
| Cash at bank and in hand | 54/58 | €13,399 | €29,372 | +€15,973 | +119% |
| Total equity and liabilities | 10/49 | €76,339 | €128,311 | +€51,972 | +68.1% |
| Equity | 10/15 | €20,460 | €40,920 | +€20,460 | +100% |
| Contributions | 10/11 | €20,460 | €40,920 | +€20,460 | +100% |
| Amounts payable | 17/49 | €55,879 | €87,391 | +€31,512 | +56.4% |
| Amounts payable within one year | 42/48 | €55,879 | €87,391 | +€31,512 | +56.4% |
| Taxes, remuneration and social security | 45 | €54,530 | €87,391 | +€32,861 | +60.3% |
| Taxes | 450/3 | €54,530 | €87,391 | +€32,861 | +60.3% |
| Other amounts payable | 47/48 | €1,349 | - | -€1,349 | |
| Other operating charges | 640/8 | €772 | - | -€772 | |
| Gross operating margin | 9900 | €81,845 | €120,681 | +€38,836 | +47.5% |
| Operating profit (loss) | 9901 | €81,073 | €120,681 | +€39,608 | +48.9% |
| Financial income | 75/76B | €3,623 | €5,538 | +€1,915 | +52.9% |
| Recurring financial income | 75 | €3,623 | €5,538 | +€1,915 | +52.9% |
| Financial charges | 65/66B | €352 | €660 | +€308 | +87.5% |
| Recurring financial charges | 65 | €352 | €660 | +€308 | +87.5% |
| Profit (loss) for the period before taxes | 9903 | €84,344 | €125,559 | +€41,215 | +48.9% |
| Income taxes | 67/77 | €24,024 | €33,703 | +€9,679 | +40.3% |
| Profit (loss) for the period | 9904 | €60,320 | €91,856 | +€31,536 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,320 | €91,856 | +€31,536 | +52.3% |
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 14 October 2026 via checked.be.