Dr. Melchior Dimbour: what changed
Dr. Melchior Dimbour
Largest movements
- Cash +€36,147
up €36,147 (+39.2%), from €92,215 to €128,362
mainly Net result for the year (+€127,275) and Other debts (+€65,641)
- Current investments +€10,569
up €10,569 (+6.8%), from €155,618 to €166,187
- Receivables after one year -€3,846
down €3,846 (-62.6%), from €6,140 to €2,294
- Reserves -€86,250
down €86,250 (-39.4%), from €218,783 to €132,533
- Profit (loss) carried forward +€77,275
up €77,275 (+2,130%), from €3,629 to €80,904
- Other debts +€65,641
up €65,641 (+428%), from €15,334 to €80,975
- Tax, wage and social debts -€12,403
down €12,403 (-68.9%), from €18,009 to €5,606
- Gross operating margin -€17,687
down €17,687 (-10.1%), from €174,938 to €157,251
- Taxes -€6,156
down €6,156 (-13.6%), from €45,362 to €39,206
- Financial income +€2,595
up €2,595 (+32.0%), from €8,098 to €10,692
- Financial charges -€2,145
down €2,145 (-70.9%), from €3,024 to €879
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €264,907 | €307,050 | +€42,143 | +15.9% |
| Fixed assets | 21/28 | €933 | €815 | -€118 | -12.6% |
| Tangible fixed assets | 22/27 | €933 | €815 | -€118 | -12.6% |
| Furniture and vehicles | 24 | €933 | €815 | -€118 | -12.6% |
| Current assets | 29/58 | €263,974 | €306,235 | +€42,261 | +16.0% |
| Amounts receivable after more than one year | 29 | €6,140 | €2,294 | -€3,846 | -62.6% |
| Other amounts receivable | 291 | €6,140 | €2,294 | -€3,846 | -62.6% |
| Amounts receivable within one year | 40/41 | - | €794 | +€794 | |
| Other amounts receivable | 41 | - | €794 | +€794 | |
| Current investments | 50/53 | €155,618 | €166,187 | +€10,569 | +6.8% |
| Cash at bank and in hand | 54/58 | €92,215 | €128,362 | +€36,147 | +39.2% |
| Deferred charges and accrued income | 490/1 | €10,002 | €8,598 | -€1,404 | -14.0% |
| Total equity and liabilities | 10/49 | €264,907 | €307,050 | +€42,143 | +15.9% |
| Equity | 10/15 | €227,411 | €218,437 | -€8,975 | -3.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €218,783 | €132,533 | -€86,250 | -39.4% |
| Distributable reserves | 133 | €218,783 | €132,533 | -€86,250 | -39.4% |
| Profit (loss) carried forward | 14 | €3,629 | €80,904 | +€77,275 | +2,130% |
| Amounts payable | 17/49 | €37,496 | €88,614 | +€51,118 | +136% |
| Amounts payable within one year | 42/48 | €37,496 | €88,614 | +€51,118 | +136% |
| Trade debts | 44 | €4,153 | €2,033 | -€2,120 | -51.1% |
| Suppliers | 440/4 | €4,153 | €2,033 | -€2,120 | -51.1% |
| Taxes, remuneration and social security | 45 | €18,009 | €5,606 | -€12,403 | -68.9% |
| Taxes | 450/3 | €18,009 | €5,606 | -€12,403 | -68.9% |
| Other amounts payable | 47/48 | €15,334 | €80,975 | +€65,641 | +428% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €396 | €118 | -€278 | -70.3% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €174,938 | €157,251 | -€17,687 | -10.1% |
| Operating profit (loss) | 9901 | €174,091 | €156,668 | -€17,423 | -10.0% |
| Financial income | 75/76B | €8,098 | €10,692 | +€2,595 | +32.0% |
| Recurring financial income | 75 | €8,098 | €10,692 | +€2,595 | +32.0% |
| Financial charges | 65/66B | €3,024 | €879 | -€2,145 | -70.9% |
| Recurring financial charges | 65 | €3,024 | €879 | -€2,145 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | €179,165 | €166,481 | -€12,683 | -7.1% |
| Income taxes | 67/77 | €45,362 | €39,206 | -€6,156 | -13.6% |
| Profit (loss) for the period | 9904 | €133,803 | €127,275 | -€6,527 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €133,803 | €127,275 | -€6,527 | -4.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.