Dimsmile: what changed
Two fiscal 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.
Dimsmile
Largest movements
- Tangible fixed assets -€17,962
down €17,962 (-67.0%), from €26,826 to €8,864
- Deferred charges and accrued income -€9,442
down €9,442 (-21.8%), from €43,408 to €33,966
- Profit (loss) carried forward -€17,385
down €17,385 (-11.8%), from €147,826 to €130,441
- Debts after one year -€10,993
down €10,993 (-38.7%), from €28,394 to €17,401
- Gross operating margin -€85,156
down €85,156 (-94.1%), from €90,450 to €5,294
- Taxes -€13,840
down €13,840 (-99.0%), from €13,974 to €134
- Staff costs +€1,968
up €1,968 (+315.4%), from €624 to €2,592
- Financial charges -€1,289
down €1,289 (-40.5%), from €3,180 to €1,891
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 | €209,859 | €181,795 | -€28,064 | -13.4% |
| Fixed assets | 21/28 | €26,826 | €8,864 | -€17,962 | -67.0% |
| Tangible fixed assets | 22/27 | €26,826 | €8,864 | -€17,962 | -67.0% |
| Furniture and vehicles | 24 | €26,826 | €8,864 | -€17,962 | -67.0% |
| Current assets | 29/58 | €183,033 | €172,931 | -€10,102 | -5.5% |
| Amounts receivable within one year | 40/41 | €67,395 | €66,395 | -€1,000 | -1.5% |
| Other amounts receivable | 41 | €67,395 | €66,395 | -€1,000 | -1.5% |
| Cash at bank and in hand | 54/58 | €72,230 | €72,570 | +€340 | +0.5% |
| Deferred charges and accrued income | 490/1 | €43,408 | €33,966 | -€9,442 | -21.8% |
| Total equity and liabilities | 10/49 | €209,859 | €181,795 | -€28,064 | -13.4% |
| Equity | 10/15 | €152,826 | €135,441 | -€17,385 | -11.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147,826 | €130,441 | -€17,385 | -11.8% |
| Amounts payable | 17/49 | €57,033 | €46,354 | -€10,679 | -18.7% |
| Amounts payable after more than one year | 17 | €28,394 | €17,401 | -€10,993 | -38.7% |
| Financial debts | 170/4 | €28,394 | €17,401 | -€10,993 | -38.7% |
| Amounts payable within one year | 42/48 | €28,639 | €28,953 | +€314 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €10,530 | €10,993 | +€463 | +4.4% |
| Trade debts | 44 | €2,885 | €2,644 | -€241 | -8.4% |
| Suppliers | 440/4 | €2,885 | €2,644 | -€241 | -8.4% |
| Taxes, remuneration and social security | 45 | €15,224 | €15,316 | +€92 | +0.6% |
| Taxes | 450/3 | €13,974 | €14,108 | +€134 | +1.0% |
| Remuneration and social security | 454/9 | €1,250 | €1,208 | -€42 | -3.4% |
| Remuneration, social security and pensions | 62 | €624 | €2,592 | +€1,968 | +315.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,963 | €17,963 | = | 0.0% |
| Other operating charges | 640/8 | - | €99 | +€99 | |
| Gross operating margin | 9900 | €90,450 | €5,294 | -€85,156 | -94.1% |
| Operating profit (loss) | 9901 | €71,863 | -€15,360 | -€87,223 | |
| Financial charges | 65/66B | €3,180 | €1,891 | -€1,289 | -40.5% |
| Recurring financial charges | 65 | €3,180 | €1,891 | -€1,289 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | €68,683 | -€17,251 | -€85,934 | |
| Income taxes | 67/77 | €13,974 | €134 | -€13,840 | -99.0% |
| Profit (loss) for the period | 9904 | €54,709 | -€17,385 | -€72,094 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,709 | -€17,385 | -€72,094 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.