DIMVICTAS: 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.
DIMVICTAS
Largest movements
- Receivables within one year +€89,322
up €89,322 (+501%), from €17,845 to €107,167
of which Other amounts receivable: +€105,867
- Cash -€21,749
down €21,749 (-35.9%), from €60,539 to €38,791
mainly Receivables within one year (-€89,322) and Receivables after one year (-€20,826)
- Receivables after one year +€20,826
up €20,826 (+21.1%), from €98,500 to €119,326
- Deferred charges and accrued income +€4,927
up €4,927 (+82.6%), from €5,966 to €10,893
- Reserves +€68,660
up €68,660 (+76.5%), from €89,800 to €158,460
- Other debts +€26,372
up €26,372 (+113%), from €23,372 to €49,744
- Tax, wage and social debts -€16,358
down €16,358 (-30.6%), from €53,506 to €37,148
of which Taxes: -€16,404
- Short-term financial debts +€10,194
up €10,194, from €0 to €10,194
- Financial charges +€6,390
up €6,390 (+824%), from €776 to €7,166
- Financial income +€4,993
up €4,993 (+168%), from €2,978 to €7,971
- Gross operating margin +€3,856
up €3,856 (+3.6%), from €107,148 to €111,004
- Taxes +€3,849
up €3,849 (+11.1%), from €34,670 to €38,519
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 | €192,136 | €283,215 | +€91,080 | +47.4% |
| Fixed assets | 21/28 | €9,285 | €7,038 | -€2,247 | -24.2% |
| Tangible fixed assets | 22/27 | €9,245 | €6,998 | -€2,247 | -24.3% |
| Furniture and vehicles | 24 | €4,199 | €6,169 | +€1,970 | +46.9% |
| Other tangible fixed assets | 26 | €5,046 | €829 | -€4,217 | -83.6% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €182,851 | €276,177 | +€93,326 | +51.0% |
| Amounts receivable after more than one year | 29 | €98,500 | €119,326 | +€20,826 | +21.1% |
| Other amounts receivable | 291 | €98,500 | €119,326 | +€20,826 | +21.1% |
| Amounts receivable within one year | 40/41 | €17,845 | €107,167 | +€89,322 | +501% |
| Trade receivables | 40 | €17,845 | €1,300 | -€16,545 | -92.7% |
| Other amounts receivable | 41 | - | €105,867 | +€105,867 | |
| Cash at bank and in hand | 54/58 | €60,539 | €38,791 | -€21,749 | -35.9% |
| Deferred charges and accrued income | 490/1 | €5,966 | €10,893 | +€4,927 | +82.6% |
| Total equity and liabilities | 10/49 | €192,136 | €283,215 | +€91,080 | +47.4% |
| Equity | 10/15 | €108,400 | €177,060 | +€68,660 | +63.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,800 | €158,460 | +€68,660 | +76.5% |
| Distributable reserves | 133 | €89,800 | €158,460 | +€68,660 | +76.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €83,736 | €106,155 | +€22,419 | +26.8% |
| Amounts payable within one year | 42/48 | €82,948 | €103,579 | +€20,631 | +24.9% |
| Financial debts | 43 | €0 | €10,194 | +€10,194 | |
| Credit institutions | 430/8 | €0 | €10,194 | +€10,194 | |
| Trade debts | 44 | €6,070 | €6,493 | +€423 | +7.0% |
| Suppliers | 440/4 | €6,070 | €6,493 | +€423 | +7.0% |
| Taxes, remuneration and social security | 45 | €53,506 | €37,148 | -€16,358 | -30.6% |
| Taxes | 450/3 | €51,945 | €35,541 | -€16,404 | -31.6% |
| Remuneration and social security | 454/9 | €1,561 | €1,607 | +€46 | +3.0% |
| Other amounts payable | 47/48 | €23,372 | €49,744 | +€26,372 | +113% |
| Accrued charges and deferred income | 492/3 | €788 | €2,577 | +€1,789 | +227% |
| Non-recurring operating income | 76A | €255 | €0 | -€255 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,237 | €2,372 | +€135 | +6.0% |
| Other operating charges | 640/8 | €1,853 | €1,670 | -€183 | -9.9% |
| Non-recurring operating charges | 66A | - | €587 | +€587 | |
| Gross operating margin | 9900 | €107,148 | €111,004 | +€3,856 | +3.6% |
| Operating profit (loss) | 9901 | €103,058 | €106,375 | +€3,316 | +3.2% |
| Financial income | 75/76B | €2,978 | €7,971 | +€4,993 | +168% |
| Recurring financial income | 75 | €2,978 | €7,971 | +€4,993 | +168% |
| Financial charges | 65/66B | €776 | €7,166 | +€6,390 | +824% |
| Recurring financial charges | 65 | €776 | €7,166 | +€6,390 | +824% |
| Profit (loss) for the period before taxes | 9903 | €105,260 | €107,179 | +€1,919 | +1.8% |
| Income taxes | 67/77 | €34,670 | €38,519 | +€3,849 | +11.1% |
| Profit (loss) for the period | 9904 | €70,590 | €68,660 | -€1,930 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €70,590 | €68,660 | -€1,930 | -2.7% |
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 24 October 2026 via checked.be.