DIMPLES: 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.
DIMPLES
Largest movements
- Current investments -€80,000
no longer reported in 2025 (was €80,000)
- Cash -€49,242
down €49,242 (-68.3%), from €72,085 to €22,843
mainly Contributions, distributions and other (-€251,000) and Tax, wage and social debts (-€15,469)
- Receivables within one year -€36,359
down €36,359 (-92.4%), from €39,347 to €2,987
of which Trade receivables: -€37,800
- Reserves -€150,244
down €150,244 (-94.0%), from €159,875 to €9,631
- Tax, wage and social debts -€15,469
down €15,469 (-78.0%), from €19,823 to €4,354
of which Taxes: -€15,658
- Gross operating margin -€49,955
down €49,955 (-26.4%), from €189,476 to €139,521
- Taxes -€12,073
down €12,073 (-24.7%), from €48,819 to €36,746
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 | €203,009 | €37,651 | -€165,358 | -81.5% |
| Fixed assets | 21/28 | €6,883 | €8,499 | +€1,616 | +23.5% |
| Tangible fixed assets | 22/27 | €6,883 | €8,499 | +€1,616 | +23.5% |
| Land and buildings | 22 | €1,325 | €1,187 | -€138 | -10.4% |
| Plant, machinery and equipment | 23 | €0 | €1,636 | +€1,636 | |
| Furniture and vehicles | 24 | €4,997 | €5,255 | +€258 | +5.2% |
| Other tangible fixed assets | 26 | €562 | €421 | -€140 | -25.0% |
| Current assets | 29/58 | €196,126 | €29,152 | -€166,974 | -85.1% |
| Amounts receivable within one year | 40/41 | €39,347 | €2,987 | -€36,359 | -92.4% |
| Trade receivables | 40 | €39,347 | €1,547 | -€37,800 | -96.1% |
| Other amounts receivable | 41 | - | €1,441 | +€1,441 | |
| Current investments | 50/53 | €80,000 | - | -€80,000 | |
| Cash at bank and in hand | 54/58 | €72,085 | €22,843 | -€49,242 | -68.3% |
| Deferred charges and accrued income | 490/1 | €4,695 | €3,322 | -€1,373 | -29.2% |
| Total equity and liabilities | 10/49 | €203,009 | €37,651 | -€165,358 | -81.5% |
| Equity | 10/15 | €179,875 | €29,631 | -€150,244 | -83.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €159,875 | €9,631 | -€150,244 | -94.0% |
| Distributable reserves | 133 | €159,875 | €9,631 | -€150,244 | -94.0% |
| Amounts payable | 17/49 | €23,134 | €8,020 | -€15,114 | -65.3% |
| Amounts payable within one year | 42/48 | €23,134 | €8,020 | -€15,114 | -65.3% |
| Trade debts | 44 | €2,225 | €3,666 | +€1,442 | +64.8% |
| Suppliers | 440/4 | €2,225 | €3,666 | +€1,442 | +64.8% |
| Taxes, remuneration and social security | 45 | €19,823 | €4,354 | -€15,469 | -78.0% |
| Taxes | 450/3 | €18,130 | €2,471 | -€15,658 | -86.4% |
| Remuneration and social security | 454/9 | €1,693 | €1,882 | +€189 | +11.2% |
| Other amounts payable | 47/48 | €1,087 | - | -€1,087 | |
| Non-recurring operating income | 76A | - | €8,757 | +€8,757 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,639 | €2,110 | +€471 | +28.7% |
| Other operating charges | 640/8 | €1,413 | €1,448 | +€35 | +2.5% |
| Gross operating margin | 9900 | €189,476 | €139,521 | -€49,955 | -26.4% |
| Operating profit (loss) | 9901 | €186,424 | €135,962 | -€50,462 | -27.1% |
| Financial income | 75/76B | €1,817 | €1,797 | -€20 | -1.1% |
| Recurring financial income | 75 | €1,817 | €1,797 | -€20 | -1.1% |
| Financial charges | 65/66B | €387 | €258 | -€129 | -33.4% |
| Recurring financial charges | 65 | €387 | €258 | -€129 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €187,854 | €137,502 | -€50,352 | -26.8% |
| Income taxes | 67/77 | €48,819 | €36,746 | -€12,073 | -24.7% |
| Profit (loss) for the period | 9904 | €139,036 | €100,756 | -€38,279 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €139,036 | €100,756 | -€38,279 | -27.5% |
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 13 October 2026 via checked.be.