DIMSAM: 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.
DIMSAM
Largest movements
- Cash +€14,935
up €14,935 (+88.8%), from €16,820 to €31,755
mainly Net result for the year (+€251,637) and Other debts (+€133,169)
- Tangible fixed assets -€13,640
down €13,640 (-1.6%), from €868,123 to €854,484
of which Plant, machinery and equipment: -€18,163
- Intangible fixed assets -€10,415
down €10,415 (-54.1%), from €19,264 to €8,849
- Other debts +€133,169
up €133,169 (+1,149%), from €11,590 to €144,759
- Current portion of long-term debt -€81,892
down €81,892 (-65.7%), from €124,581 to €42,689
- Trade debts -€67,421
down €67,421 (-76.3%), from €88,411 to €20,990
- Profit (loss) carried forward -€34,211
down €34,211 (-12.0%), from €285,848 to €251,637
- Debts after one year +€27,556
up €27,556 (+7.3%), from €378,066 to €405,623
- Gross operating margin +€41,175
up €41,175 (+8.2%), from €499,294 to €540,469
- Depreciation +€25,965
up €25,965 (+32.6%), from €79,687 to €105,652
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 | €934,447 | €929,443 | -€5,004 | -0.5% |
| Fixed assets | 21/28 | €888,787 | €864,733 | -€24,055 | -2.7% |
| Intangible fixed assets | 21 | €19,264 | €8,849 | -€10,415 | -54.1% |
| Tangible fixed assets | 22/27 | €868,123 | €854,484 | -€13,640 | -1.6% |
| Land and buildings | 22 | €787,983 | €789,444 | +€1,461 | +0.2% |
| Plant, machinery and equipment | 23 | €34,307 | €16,144 | -€18,163 | -52.9% |
| Furniture and vehicles | 24 | €45,833 | €48,896 | +€3,063 | +6.7% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €45,660 | €64,711 | +€19,051 | +41.7% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,962 | €22,784 | +€2,822 | +14.1% |
| Trade receivables | 40 | €9,826 | €22,732 | +€12,906 | +131% |
| Other amounts receivable | 41 | €10,135 | €52 | -€10,083 | -99.5% |
| Cash at bank and in hand | 54/58 | €16,820 | €31,755 | +€14,935 | +88.8% |
| Deferred charges and accrued income | 490/1 | €5,879 | €7,172 | +€1,293 | +22.0% |
| Total equity and liabilities | 10/49 | €934,447 | €929,443 | -€5,004 | -0.5% |
| Equity | 10/15 | €306,253 | €272,042 | -€34,211 | -11.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €285,848 | €251,637 | -€34,211 | -12.0% |
| Amounts payable | 17/49 | €628,194 | €657,401 | +€29,207 | +4.6% |
| Amounts payable after more than one year | 17 | €378,066 | €405,623 | +€27,556 | +7.3% |
| Financial debts | 170/4 | €378,066 | €405,623 | +€27,556 | +7.3% |
| Amounts payable within one year | 42/48 | €248,988 | €250,259 | +€1,272 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €124,581 | €42,689 | -€81,892 | -65.7% |
| Trade debts | 44 | €88,411 | €20,990 | -€67,421 | -76.3% |
| Suppliers | 440/4 | €88,411 | €20,990 | -€67,421 | -76.3% |
| Taxes, remuneration and social security | 45 | €24,406 | €41,822 | +€17,416 | +71.4% |
| Taxes | 450/3 | €24,406 | €17,746 | -€6,660 | -27.3% |
| Remuneration and social security | 454/9 | €0 | €24,077 | +€24,077 | |
| Other amounts payable | 47/48 | €11,590 | €144,759 | +€133,169 | +1,149% |
| Accrued charges and deferred income | 492/3 | €1,140 | €1,518 | +€379 | +33.2% |
| Non-recurring operating income | 76A | €905 | €6,766 | +€5,861 | +648% |
| Remuneration, social security and pensions | 62 | €89,696 | €85,723 | -€3,972 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,687 | €105,652 | +€25,965 | +32.6% |
| Other operating charges | 640/8 | €4,509 | €5,470 | +€960 | +21.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €499,294 | €540,469 | +€41,175 | +8.2% |
| Operating profit (loss) | 9901 | €325,402 | €343,624 | +€18,222 | +5.6% |
| Financial income | 75/76B | €1,826 | €98 | -€1,728 | -94.6% |
| Recurring financial income | 75 | €1,826 | €98 | -€1,728 | -94.6% |
| Financial charges | 65/66B | €9,248 | €11,928 | +€2,680 | +29.0% |
| Recurring financial charges | 65 | €9,248 | €11,928 | +€2,680 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €317,979 | €331,794 | +€13,815 | +4.3% |
| Income taxes | 67/77 | €76,585 | €80,157 | +€3,572 | +4.7% |
| Profit (loss) for the period | 9904 | €241,395 | €251,637 | +€10,243 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €241,395 | €251,637 | +€10,243 | +4.2% |
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 26 October 2026 via checked.be.