NICE DIMON: 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.
NICE DIMON
Largest movements
- Receivables after one year -€425,000
no longer reported in 2025 (was €425,000)
- Current investments +€171,502
new in 2025: €171,502
- Cash +€163,936
up €163,936 (+92.1%), from €177,909 to €341,846
mainly Receivables after one year (+€425,000) and Stocks and contracts (+€119,057)
- Stocks and contracts -€119,057
down €119,057 (-23.3%), from €509,978 to €390,921
- Receivables within one year -€113,994
down €113,994 (-53.3%), from €213,819 to €99,825
of which Trade receivables: -€112,824
- Reserves -€196,591
down €196,591 (-22.5%), from €874,201 to €677,610
of which Distributable reserves: -€196,591
- Trade debts -€155,837
down €155,837 (-43.8%), from €355,938 to €200,101
- Other debts +€18,523
up €18,523 (+14.3%), from €129,578 to €148,101
- Gross operating margin -€133,179
down €133,179, from €78,829 to -€54,350
- Financial income +€13,289
up €13,289 (+50.0%), from €26,605 to €39,894
- Financial charges +€5,298
up €5,298 (+20.8%), from €25,417 to €30,715
- Taxes +€3,527
up €3,527 (+111%), from €3,189 to €6,716
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 | €1,383,689 | €1,048,400 | -€335,288 | -24.2% |
| Fixed assets | 21/28 | €53,742 | €40,417 | -€13,325 | -24.8% |
| Tangible fixed assets | 22/27 | €52,627 | €39,302 | -€13,325 | -25.3% |
| Plant, machinery and equipment | 23 | €854 | €748 | -€107 | -12.5% |
| Furniture and vehicles | 24 | €51,772 | €38,554 | -€13,218 | -25.5% |
| Financial fixed assets | 28 | €1,116 | €1,116 | = | 0.0% |
| Current assets | 29/58 | €1,329,946 | €1,007,983 | -€321,963 | -24.2% |
| Amounts receivable after more than one year | 29 | €425,000 | - | -€425,000 | |
| Other amounts receivable | 291 | €425,000 | - | -€425,000 | |
| Stocks and contracts in progress | 3 | €509,978 | €390,921 | -€119,057 | -23.3% |
| Stocks | 30/36 | €509,978 | €390,921 | -€119,057 | -23.3% |
| Amounts receivable within one year | 40/41 | €213,819 | €99,825 | -€113,994 | -53.3% |
| Trade receivables | 40 | €212,231 | €99,408 | -€112,824 | -53.2% |
| Other amounts receivable | 41 | €1,588 | €417 | -€1,171 | -73.7% |
| Current investments | 50/53 | - | €171,502 | +€171,502 | |
| Cash at bank and in hand | 54/58 | €177,909 | €341,846 | +€163,936 | +92.1% |
| Deferred charges and accrued income | 490/1 | €3,240 | €3,890 | +€650 | +20.1% |
| Total equity and liabilities | 10/49 | €1,383,689 | €1,048,400 | -€335,288 | -24.2% |
| Equity | 10/15 | €892,793 | €696,202 | -€196,591 | -22.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €874,201 | €677,610 | -€196,591 | -22.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €872,342 | €675,751 | -€196,591 | -22.5% |
| Amounts payable | 17/49 | €490,896 | €352,199 | -€138,697 | -28.3% |
| Amounts payable within one year | 42/48 | €490,896 | €352,199 | -€138,697 | -28.3% |
| Trade debts | 44 | €355,938 | €200,101 | -€155,837 | -43.8% |
| Suppliers | 440/4 | €355,938 | €200,101 | -€155,837 | -43.8% |
| Taxes, remuneration and social security | 45 | €5,380 | €3,998 | -€1,382 | -25.7% |
| Taxes | 450/3 | €5,380 | €3,998 | -€1,382 | -25.7% |
| Other amounts payable | 47/48 | €129,578 | €148,101 | +€18,523 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,325 | €13,325 | = | 0.0% |
| Other operating charges | 640/8 | €1,086 | €1,858 | +€772 | +71.1% |
| Gross operating margin | 9900 | €78,829 | -€54,350 | -€133,179 | |
| Operating profit (loss) | 9901 | €64,418 | -€69,533 | -€133,951 | |
| Financial income | 75/76B | €26,605 | €39,894 | +€13,289 | +50.0% |
| Recurring financial income | 75 | €26,605 | €39,894 | +€13,289 | +50.0% |
| Financial charges | 65/66B | €25,417 | €30,715 | +€5,298 | +20.8% |
| Recurring financial charges | 65 | €25,417 | €30,715 | +€5,298 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €65,605 | -€60,354 | -€125,960 | |
| Income taxes | 67/77 | €3,189 | €6,716 | +€3,527 | +111% |
| Profit (loss) for the period | 9904 | €62,417 | -€67,070 | -€129,487 | |
| Profit (loss) for the period to be appropriated | 9905 | €62,417 | -€67,070 | -€129,487 |
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 26 October 2026 via checked.be.