VISHANDEL 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.
VISHANDEL DIMI
Largest movements
- Tangible fixed assets -€23,295
down €23,295 (-48.9%), from €47,607 to €24,313
of which Leasing and similar rights: -€20,496
- Cash +€10,081
up €10,081 (+143.2%), from €7,038 to €17,120
mainly Other debts (+€35,000) and Depreciation (+€23,295)
- Stocks and contracts -€2,031
down €2,031 (-68.7%), from €2,958 to €926
- Other debts +€35,000
new in 2025: €35,000
- Debts after one year -€27,373
down €27,373 (-73.7%), from €37,135 to €9,762
- Profit (loss) carried forward -€18,334
down €18,334 (-215.4%), from -€8,512 to -€26,845
- Tax, wage and social debts -€1,849
down €1,849 (-60.2%), from €3,074 to €1,225
- Gross operating margin -€35,547
down €35,547 (-72.9%), from €48,785 to €13,238
- Taxes -€2,738
down €2,738 (-89.7%), from €3,051 to €314
- Financial income +€1,407
new in 2025: €1,407
- Financial charges -€1,120
down €1,120 (-23.3%), from €4,818 to €3,698
- Other operating charges -€502
down €502 (-8.1%), from €6,174 to €5,672
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.
Cash bridge derived
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 | €158,489 | €145,568 | -€12,920 | -8.2% |
| Fixed assets | 21/28 | €47,607 | €24,313 | -€23,295 | -48.9% |
| Tangible fixed assets | 22/27 | €47,607 | €24,313 | -€23,295 | -48.9% |
| Plant, machinery and equipment | 23 | €2,332 | €1,092 | -€1,240 | -53.2% |
| Furniture and vehicles | 24 | €2,543 | €984 | -€1,559 | -61.3% |
| Leasing and similar rights | 25 | €42,732 | €22,237 | -€20,496 | -48.0% |
| Current assets | 29/58 | €110,882 | €121,256 | +€10,374 | +9.4% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,958 | €926 | -€2,031 | -68.7% |
| Stocks | 30/36 | €2,958 | €926 | -€2,031 | -68.7% |
| Amounts receivable within one year | 40/41 | €39,224 | €40,634 | +€1,410 | +3.6% |
| Trade receivables | 40 | - | €1,067 | +€1,067 | |
| Other amounts receivable | 41 | €39,224 | €39,567 | +€343 | +0.9% |
| Cash at bank and in hand | 54/58 | €7,038 | €17,120 | +€10,081 | +143.2% |
| Deferred charges and accrued income | 490/1 | €1,661 | €2,576 | +€915 | +55.1% |
| Total equity and liabilities | 10/49 | €158,489 | €145,568 | -€12,920 | -8.2% |
| Equity | 10/15 | €66,726 | €48,392 | -€18,334 | -27.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €62,837 | €62,837 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,977 | €60,977 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,512 | -€26,845 | -€18,334 | -215.4% |
| Amounts payable | 17/49 | €91,763 | €97,177 | +€5,413 | +5.9% |
| Amounts payable after more than one year | 17 | €37,135 | €9,762 | -€27,373 | -73.7% |
| Financial debts | 170/4 | €37,135 | €9,762 | -€27,373 | -73.7% |
| Amounts payable within one year | 42/48 | €53,930 | €86,327 | +€32,397 | +60.1% |
| Current portion of amounts payable after more than one year | 42 | €25,869 | €25,509 | -€360 | -1.4% |
| Trade debts | 44 | €24,987 | €24,593 | -€394 | -1.6% |
| Suppliers | 440/4 | €24,987 | €24,593 | -€394 | -1.6% |
| Taxes, remuneration and social security | 45 | €3,074 | €1,225 | -€1,849 | -60.2% |
| Taxes | 450/3 | €3,074 | €1,225 | -€1,849 | -60.2% |
| Other amounts payable | 47/48 | - | €35,000 | +€35,000 | |
| Accrued charges and deferred income | 492/3 | €699 | €1,088 | +€390 | +55.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,679 | €23,295 | -€385 | -1.6% |
| Other operating charges | 640/8 | €6,174 | €5,672 | -€502 | -8.1% |
| Gross operating margin | 9900 | €48,785 | €13,238 | -€35,547 | -72.9% |
| Operating profit (loss) | 9901 | €18,932 | -€15,729 | -€34,660 | |
| Financial income | 75/76B | - | €1,407 | +€1,407 | |
| Recurring financial income | 75 | - | €1,407 | +€1,407 | |
| Financial charges | 65/66B | €4,818 | €3,698 | -€1,120 | -23.3% |
| Recurring financial charges | 65 | €4,818 | €3,698 | -€1,120 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €14,114 | -€18,020 | -€32,134 | |
| Income taxes | 67/77 | €3,051 | €314 | -€2,738 | -89.7% |
| Profit (loss) for the period | 9904 | €11,062 | -€18,334 | -€29,396 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,062 | -€18,334 | -€29,396 |
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 12 October 2026 via checked.be.