DIMPEL: 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.
DIMPEL
Largest movements
- Deferred charges and accrued income +€463
up €463 (+22.5%), from €2,062 to €2,525
- Profit (loss) carried forward -€3,437
down €3,437 (-28.1%), from -€12,219 to -€15,656
- Trade debts +€2,751
up €2,751 (+41.0%), from €6,715 to €9,466
- Other debts +€1,000
up €1,000 (+6.4%), from €15,570 to €16,570
- Accrued charges and deferred income +€555
new in 2025: €555
- Short-term financial debts -€406
down €406 (-40.1%), from €1,012 to €606
- Gross operating margin -€1,141
down €1,141 (-60.0%), from -€1,901 to -€3,041
- Other operating charges -€683
down €683 (-84.4%), from €809 to €126
- Financial charges +€82
up €82 (+12.6%), from €651 to €732
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,116 | €24,579 | +€463 | +1.9% |
| Current assets | 29/58 | €24,116 | €24,579 | +€463 | +1.9% |
| Amounts receivable after more than one year | 29 | €19,914 | €19,914 | = | 0.0% |
| Trade receivables | 290 | €19,914 | €19,914 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,140 | €2,140 | = | 0.0% |
| Trade receivables | 40 | €512 | €512 | = | 0.0% |
| Other amounts receivable | 41 | €1,627 | €1,627 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,062 | €2,525 | +€463 | +22.5% |
| Total equity and liabilities | 10/49 | €24,116 | €24,579 | +€463 | +1.9% |
| Equity | 10/15 | €819 | -€2,618 | -€3,437 | |
| Contributions | 10/11 | €7,632 | €7,632 | = | 0.0% |
| Reserves | 13 | €5,406 | €5,406 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,406 | €5,406 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,219 | -€15,656 | -€3,437 | -28.1% |
| Amounts payable | 17/49 | €23,297 | €27,197 | +€3,900 | +16.7% |
| Amounts payable within one year | 42/48 | €23,297 | €26,642 | +€3,345 | +14.4% |
| Financial debts | 43 | €1,012 | €606 | -€406 | -40.1% |
| Credit institutions | 430/8 | €1,012 | €606 | -€406 | -40.1% |
| Trade debts | 44 | €6,715 | €9,466 | +€2,751 | +41.0% |
| Suppliers | 440/4 | €6,715 | €9,466 | +€2,751 | +41.0% |
| Other amounts payable | 47/48 | €15,570 | €16,570 | +€1,000 | +6.4% |
| Accrued charges and deferred income | 492/3 | - | €555 | +€555 | |
| Other operating charges | 640/8 | €809 | €126 | -€683 | -84.4% |
| Gross operating margin | 9900 | -€1,901 | -€3,041 | -€1,141 | -60.0% |
| Operating profit (loss) | 9901 | -€2,710 | -€3,167 | -€457 | -16.9% |
| Financial income | 75/76B | €443 | €463 | +€20 | +4.5% |
| Recurring financial income | 75 | €443 | €463 | +€20 | +4.5% |
| Financial charges | 65/66B | €651 | €732 | +€82 | +12.6% |
| Recurring financial charges | 65 | €651 | €732 | +€82 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,917 | -€3,437 | -€519 | -17.8% |
| Profit (loss) for the period | 9904 | -€2,917 | -€3,437 | -€519 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,917 | -€3,437 | -€519 | -17.8% |
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.