Dimproved: 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.
Dimproved
Largest movements
- Tangible fixed assets +€19,180
up €19,180 (+63.3%), from €30,309 to €49,489
of which Furniture and vehicles: +€23,808
- Receivables within one year +€2,724
up €2,724 (+32.3%), from €8,433 to €11,157
of which Trade receivables: +€2,732
- Stocks and contracts +€1,655
up €1,655 (+11.9%), from €13,884 to €15,539
- Profit (loss) carried forward +€27,441
up €27,441 (+168.6%), from €16,276 to €43,717
- Current portion of long-term debt +€17,307
new in 2025: €17,307
- Trade debts -€11,324
down €11,324 (-82.1%), from €13,798 to €2,474
- Other debts -€6,936
down €6,936 (-60.2%), from €11,516 to €4,580
- Tax, wage and social debts -€2,196
down €2,196 (-77.4%), from €2,838 to €642
of which Remuneration and social security: -€1,200
- Turnover -€86,448
no longer reported in 2025 (was €86,448)
- Gross operating margin +€81,584
up €81,584, from -€35,247 to €46,337
- Purchases and services +€23,404
up €23,404 (+18.8%), from €124,614 to €148,018
- Taxes +€5,997
up €5,997 (+199900.0%), from €3 to €6,000
- Other operating charges -€1,477
down €1,477 (-47.1%), from €3,137 to €1,660
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.
Cash bridge derived
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 | €64,888 | €89,180 | +€24,292 | +37.4% |
| Fixed assets | 21/28 | €30,309 | €49,489 | +€19,180 | +63.3% |
| Tangible fixed assets | 22/27 | €30,309 | €49,489 | +€19,180 | +63.3% |
| Land and buildings | 22 | €30,000 | €24,000 | -€6,000 | -20.0% |
| Plant, machinery and equipment | 23 | €309 | €1,681 | +€1,372 | +444.0% |
| Furniture and vehicles | 24 | - | €23,808 | +€23,808 | |
| Current assets | 29/58 | €34,579 | €39,691 | +€5,112 | +14.8% |
| Stocks and contracts in progress | 3 | €13,884 | €15,539 | +€1,655 | +11.9% |
| Stocks | 30/36 | €13,884 | €15,539 | +€1,655 | +11.9% |
| Amounts receivable within one year | 40/41 | €8,433 | €11,157 | +€2,724 | +32.3% |
| Trade receivables | 40 | €8,425 | €11,157 | +€2,732 | +32.4% |
| Other amounts receivable | 41 | €8 | - | -€8 | |
| Cash at bank and in hand | 54/58 | €12,262 | €12,995 | +€733 | +6.0% |
| Total equity and liabilities | 10/49 | €64,888 | €89,180 | +€24,292 | +37.4% |
| Equity | 10/15 | €36,736 | €64,177 | +€27,441 | +74.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,276 | €43,717 | +€27,441 | +168.6% |
| Amounts payable | 17/49 | €28,152 | €25,003 | -€3,149 | -11.2% |
| Amounts payable within one year | 42/48 | €28,152 | €25,003 | -€3,149 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | - | €17,307 | +€17,307 | |
| Trade debts | 44 | €13,798 | €2,474 | -€11,324 | -82.1% |
| Suppliers | 440/4 | €13,798 | €2,474 | -€11,324 | -82.1% |
| Taxes, remuneration and social security | 45 | €2,838 | €642 | -€2,196 | -77.4% |
| Taxes | 450/3 | €1,638 | €642 | -€996 | -60.8% |
| Remuneration and social security | 454/9 | €1,200 | - | -€1,200 | |
| Other amounts payable | 47/48 | €11,516 | €4,580 | -€6,936 | -60.2% |
| Turnover | 70 | €86,448 | - | -€86,448 | |
| Non-recurring operating income | 76A | €40 | - | -€40 | |
| Goods, raw materials, services and sundry goods | 60/61 | €124,614 | €148,018 | +€23,404 | +18.8% |
| Remuneration, social security and pensions | 62 | - | €780 | +€780 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,769 | €9,062 | +€1,293 | +16.6% |
| Other operating charges | 640/8 | €3,137 | €1,660 | -€1,477 | -47.1% |
| Gross operating margin | 9900 | -€35,247 | €46,337 | +€81,584 | |
| Operating profit (loss) | 9901 | -€46,153 | €34,835 | +€80,988 | |
| Financial income | 75/76B | €34 | €3 | -€31 | -91.2% |
| Recurring financial income | 75 | €34 | €3 | -€31 | -91.2% |
| Financial charges | 65/66B | €448 | €1,676 | +€1,228 | +274.1% |
| Recurring financial charges | 65 | €448 | €1,676 | +€1,228 | +274.1% |
| Profit (loss) for the period before taxes | 9903 | -€46,567 | €33,162 | +€79,729 | |
| Income taxes | 67/77 | €3 | €6,000 | +€5,997 | +199900.0% |
| Profit (loss) for the period | 9904 | -€46,570 | €27,162 | +€73,732 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,570 | €27,162 | +€73,732 |
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 10 October 2026 via checked.be.