KARWEIEN DIMI: 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.
KARWEIEN DIMI
Largest movements
- Tangible fixed assets -€14,705
down €14,705 (-48.7%), from €30,165 to €15,460
of which Furniture and vehicles: -€14,477
- Cash -€3,131
down €3,131 (-58.4%), from €5,361 to €2,230
mainly Current portion of long-term debt (-€7,483) and Debts after one year (-€6,641)
- Receivables within one year +€2,392
up €2,392 (+13.7%), from €17,403 to €19,795
of which Trade receivables: +€1,490
- Current portion of long-term debt -€7,483
down €7,483 (-53.0%), from €14,125 to €6,641
- Debts after one year -€6,641
down €6,641 (-100%), from €6,641 to €0
- Advances received +€3,527
new in 2025: €3,527
- Short-term financial debts -€2,041
down €2,041 (-69.7%), from €2,927 to €885
- Other debts -€1,468
down €1,468 (-100%), from €1,468 to €0
- Gross operating margin -€1,853
down €1,853 (-10.0%), from €18,556 to €16,703
- Depreciation -€1,374
down €1,374 (-8.5%), from €16,079 to €14,705
- Taxes -€339
down €339 (-78.4%), from €432 to €94
- Financial charges -€239
down €239 (-24.8%), from €964 to €725
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 | €52,929 | €37,485 | -€15,444 | -29.2% |
| Fixed assets | 21/28 | €30,165 | €15,460 | -€14,705 | -48.7% |
| Tangible fixed assets | 22/27 | €30,165 | €15,460 | -€14,705 | -48.7% |
| Plant, machinery and equipment | 23 | €228 | €0 | -€228 | -100% |
| Furniture and vehicles | 24 | €29,937 | €15,460 | -€14,477 | -48.4% |
| Current assets | 29/58 | €22,764 | €22,025 | -€739 | -3.2% |
| Amounts receivable within one year | 40/41 | €17,403 | €19,795 | +€2,392 | +13.7% |
| Trade receivables | 40 | €13,691 | €15,180 | +€1,490 | +10.9% |
| Other amounts receivable | 41 | €3,712 | €4,614 | +€902 | +24.3% |
| Cash at bank and in hand | 54/58 | €5,361 | €2,230 | -€3,131 | -58.4% |
| Total equity and liabilities | 10/49 | €52,929 | €37,485 | -€15,444 | -29.2% |
| Equity | 10/15 | €23,586 | €23,652 | +€66 | +0.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,586 | €20,652 | +€66 | +0.3% |
| Distributable reserves | 133 | €20,586 | €20,652 | +€66 | +0.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,343 | €13,833 | -€15,510 | -52.9% |
| Amounts payable after more than one year | 17 | €6,641 | €0 | -€6,641 | -100% |
| Financial debts | 170/4 | €6,641 | €0 | -€6,641 | -100% |
| Amounts payable within one year | 42/48 | €22,701 | €13,833 | -€8,868 | -39.1% |
| Current portion of amounts payable after more than one year | 42 | €14,125 | €6,641 | -€7,483 | -53.0% |
| Financial debts | 43 | €2,927 | €885 | -€2,041 | -69.7% |
| Credit institutions | 430/8 | €2,927 | €885 | -€2,041 | -69.7% |
| Trade debts | 44 | €1,839 | €988 | -€851 | -46.3% |
| Suppliers | 440/4 | €1,839 | €988 | -€851 | -46.3% |
| Advances received on contracts in progress | 46 | - | €3,527 | +€3,527 | |
| Taxes, remuneration and social security | 45 | €2,343 | €1,790 | -€553 | -23.6% |
| Taxes | 450/3 | €2,343 | €1,790 | -€553 | -23.6% |
| Other amounts payable | 47/48 | €1,468 | €0 | -€1,468 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,079 | €14,705 | -€1,374 | -8.5% |
| Other operating charges | 640/8 | €985 | €1,114 | +€130 | +13.2% |
| Gross operating margin | 9900 | €18,556 | €16,703 | -€1,853 | -10.0% |
| Operating profit (loss) | 9901 | €1,492 | €884 | -€608 | -40.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €964 | €725 | -€239 | -24.8% |
| Recurring financial charges | 65 | €964 | €725 | -€239 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €528 | €159 | -€369 | -69.8% |
| Income taxes | 67/77 | €432 | €94 | -€339 | -78.4% |
| Profit (loss) for the period | 9904 | €96 | €66 | -€30 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96 | €66 | -€30 | -31.5% |
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 27 October 2026 via checked.be.