DIMS BELGIUM: 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.
DIMS BELGIUM
Largest movements
- Intangible fixed assets -€1,667
down €1,667 (-50.0%), from €3,333 to €1,667
- Receivables within one year +€1,316
up €1,316 (+154%), from €854 to €2,170
of which Trade receivables: +€2,170
- Cash +€712
up €712 (+43.2%), from €1,649 to €2,361
mainly Tax, wage and social debts (+€3,301) and Other debts (+€2,908)
- Tangible fixed assets -€285
down €285 (-37.0%), from €770 to €485
- Stocks and contracts +€158
up €158 (+26.3%), from €601 to €759
- Profit (loss) carried forward -€5,271
down €5,271 (-26.1%), from -€20,175 to -€25,446
- Tax, wage and social debts +€3,301
new in 2023: €3,301
- Other debts +€2,908
up €2,908 (+12.0%), from €24,215 to €27,123
- Trade debts -€703
down €703 (-60.2%), from €1,168 to €465
- Turnover +€26,250
new in 2023: €26,250
- Gross operating margin +€15,603
up €15,603 (+86.6%), from -€18,018 to -€2,414
- Purchases and services +€9,737
up €9,737 (+51.4%), from €18,927 to €28,664
- Other operating charges +€800
new in 2023: €800
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,208 | €7,442 | +€235 | +3.3% |
| Fixed assets | 21/28 | €4,104 | €2,152 | -€1,952 | -47.6% |
| Intangible fixed assets | 21 | €3,333 | €1,667 | -€1,667 | -50.0% |
| Tangible fixed assets | 22/27 | €770 | €485 | -€285 | -37.0% |
| Furniture and vehicles | 24 | €770 | €485 | -€285 | -37.0% |
| Current assets | 29/58 | €3,104 | €5,291 | +€2,187 | +70.4% |
| Stocks and contracts in progress | 3 | €601 | €759 | +€158 | +26.3% |
| Stocks | 30/36 | €601 | €759 | +€158 | +26.3% |
| Amounts receivable within one year | 40/41 | €854 | €2,170 | +€1,316 | +154% |
| Trade receivables | 40 | - | €2,170 | +€2,170 | |
| Other amounts receivable | 41 | €854 | - | -€854 | |
| Cash at bank and in hand | 54/58 | €1,649 | €2,361 | +€712 | +43.2% |
| Total equity and liabilities | 10/49 | €7,208 | €7,442 | +€235 | +3.3% |
| Equity | 10/15 | -€18,175 | -€23,446 | -€5,271 | -29.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,175 | -€25,446 | -€5,271 | -26.1% |
| Amounts payable | 17/49 | €25,383 | €30,889 | +€5,506 | +21.7% |
| Amounts payable within one year | 42/48 | €25,383 | €30,889 | +€5,506 | +21.7% |
| Trade debts | 44 | €1,168 | €465 | -€703 | -60.2% |
| Suppliers | 440/4 | €1,168 | €465 | -€703 | -60.2% |
| Taxes, remuneration and social security | 45 | - | €3,301 | +€3,301 | |
| Taxes | 450/3 | - | €3,301 | +€3,301 | |
| Other amounts payable | 47/48 | €24,215 | €27,123 | +€2,908 | +12.0% |
| Turnover | 70 | - | €26,250 | +€26,250 | |
| Goods, raw materials, services and sundry goods | 60/61 | €18,927 | €28,664 | +€9,737 | +51.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,052 | €1,952 | -€100 | -4.9% |
| Other operating charges | 640/8 | - | €800 | +€800 | |
| Gross operating margin | 9900 | -€18,018 | -€2,414 | +€15,603 | +86.6% |
| Operating profit (loss) | 9901 | -€20,069 | -€5,166 | +€14,903 | +74.3% |
| Financial charges | 65/66B | €106 | €105 | -€0 | -0.4% |
| Recurring financial charges | 65 | €106 | €105 | -€0 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,175 | -€5,271 | +€14,904 | +73.9% |
| Profit (loss) for the period | 9904 | -€20,175 | -€5,271 | +€14,904 | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,175 | -€5,271 | +€14,904 | +73.9% |
Source: filed annual accounts (NBB), financial years ended 31 July 2022 and 31 July 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.