DIMVER: 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.
DIMVER
Largest movements
- Cash -€394,934
down €394,934 (-68.2%), from €579,077 to €184,143
mainly Short-term financial debts (-€550,000) and Net result for the year (-€91,391)
- Short-term financial debts -€550,000
down €550,000 (-100%), from €550,000 to €0
- Debts after one year +€252,425
up €252,425 (+12.8%), from €2.0m to €2.2m
of which Other amounts payable: +€355,268
- Profit (loss) carried forward -€91,391
down €91,391 (-15.2%), from €603,172 to €511,781
- Gross operating margin -€73,569
down €73,569 (-41.9%), from €175,756 to €102,187
- Financial income -€9,111
down €9,111 (-18.7%), from €48,794 to €39,684
of which Non-recurring financial income: -€48,120
- Depreciation +€8,373
up €8,373 (+11.3%), from €74,220 to €82,593
- Taxes -€8,302
down €8,302 (-95.6%), from €8,689 to €386
- Financial charges +€6,967
up €6,967 (+14.7%), from €47,263 to €54,230
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 | €3,893,964 | €3,459,218 | -€434,745 | -11.2% |
| Fixed assets | 21/28 | €2,990,186 | €2,943,793 | -€46,393 | -1.6% |
| Tangible fixed assets | 22/27 | €2,462,134 | €2,426,245 | -€35,889 | -1.5% |
| Land and buildings | 22 | €2,427,208 | €2,365,357 | -€61,851 | -2.5% |
| Plant, machinery and equipment | 23 | - | €12,271 | +€12,271 | |
| Furniture and vehicles | 24 | €34,927 | €48,617 | +€13,690 | +39.2% |
| Financial fixed assets | 28 | €528,051 | €517,548 | -€10,504 | -2.0% |
| Current assets | 29/58 | €903,778 | €515,426 | -€388,352 | -43.0% |
| Amounts receivable within one year | 40/41 | €96,393 | €101,059 | +€4,665 | +4.8% |
| Trade receivables | 40 | €17,654 | €19,284 | +€1,630 | +9.2% |
| Other amounts receivable | 41 | €78,740 | €81,775 | +€3,035 | +3.9% |
| Current investments | 50/53 | €207,195 | €207,195 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €579,077 | €184,143 | -€394,934 | -68.2% |
| Deferred charges and accrued income | 490/1 | €21,113 | €23,029 | +€1,917 | +9.1% |
| Total equity and liabilities | 10/49 | €3,893,964 | €3,459,218 | -€434,745 | -11.2% |
| Equity | 10/15 | €1,194,853 | €1,103,463 | -€91,391 | -7.6% |
| Contributions | 10/11 | €485,000 | €485,000 | = | 0.0% |
| Capital | 10 | €485,000 | €485,000 | = | 0.0% |
| Issued capital | 100 | €485,000 | €485,000 | = | 0.0% |
| Reserves | 13 | €106,682 | €106,682 | = | 0.0% |
| Non-distributable reserves | 130/1 | €48,500 | €48,500 | = | 0.0% |
| Legal reserve | 130 | €48,500 | €48,500 | = | 0.0% |
| Distributable reserves | 133 | €58,182 | €58,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | €603,172 | €511,781 | -€91,391 | -15.2% |
| Amounts payable | 17/49 | €2,699,110 | €2,355,756 | -€343,355 | -12.7% |
| Amounts payable after more than one year | 17 | €1,967,614 | €2,220,039 | +€252,425 | +12.8% |
| Financial debts | 170/4 | €496,467 | €393,624 | -€102,843 | -20.7% |
| Other amounts payable | 178/9 | €1,471,147 | €1,826,415 | +€355,268 | +24.1% |
| Amounts payable within one year | 42/48 | €690,600 | €121,125 | -€569,475 | -82.5% |
| Current portion of amounts payable after more than one year | 42 | €100,113 | €102,843 | +€2,730 | +2.7% |
| Financial debts | 43 | €550,000 | €0 | -€550,000 | -100% |
| Credit institutions | 430/8 | €550,000 | €0 | -€550,000 | -100% |
| Trade debts | 44 | €7,018 | €7,763 | +€745 | +10.6% |
| Suppliers | 440/4 | €7,018 | €7,763 | +€745 | +10.6% |
| Taxes, remuneration and social security | 45 | €33,469 | €10,518 | -€22,950 | -68.6% |
| Taxes | 450/3 | €29,655 | €6,435 | -€23,220 | -78.3% |
| Remuneration and social security | 454/9 | €3,814 | €4,084 | +€270 | +7.1% |
| Accrued charges and deferred income | 492/3 | €40,896 | €14,592 | -€26,304 | -64.3% |
| Non-recurring operating income | 76A | €0 | €5,073 | +€5,073 | |
| Remuneration, social security and pensions | 62 | €82,491 | €84,084 | +€1,594 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,220 | €82,593 | +€8,373 | +11.3% |
| Other operating charges | 640/8 | €11,385 | €11,968 | +€583 | +5.1% |
| Gross operating margin | 9900 | €175,756 | €102,187 | -€73,569 | -41.9% |
| Operating profit (loss) | 9901 | €7,661 | -€76,458 | -€84,119 | |
| Financial income | 75/76B | €48,794 | €39,684 | -€9,111 | -18.7% |
| Recurring financial income | 75 | €674 | €39,684 | +€39,009 | +5,784% |
| Non-recurring financial income | 76B | €48,120 | €0 | -€48,120 | -100% |
| Financial charges | 65/66B | €47,263 | €54,230 | +€6,967 | +14.7% |
| Recurring financial charges | 65 | €47,263 | €54,230 | +€6,967 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €9,192 | -€91,004 | -€100,196 | |
| Income taxes | 67/77 | €8,689 | €386 | -€8,302 | -95.6% |
| Profit (loss) for the period | 9904 | €503 | -€91,391 | -€91,894 | |
| Profit (loss) for the period to be appropriated | 9905 | €503 | -€91,391 | -€91,894 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.