X. DIM: 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.
X. DIM
Largest movements
- Cash -€1,413
down €1,413 (-19.2%), from €7,379 to €5,966
mainly Net result for the year (-€1,354) and Stocks and contracts (-€59)
- Profit (loss) carried forward -€1,354
down €1,354 (-0.6%), from -€234,766 to -€236,120
- Financial income -€2,760
down €2,760 (-100%), from €2,760 to €0
of which Financial income: -€2,760
- Gross operating margin -€657
down €657 (-108%), from -€609 to -€1,266
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 | €27,430 | €26,076 | -€1,354 | -4.9% |
| Current assets | 29/58 | €27,430 | €26,076 | -€1,354 | -4.9% |
| Stocks and contracts in progress | 3 | €20,051 | €20,110 | +€59 | +0.3% |
| Stocks | 30/36 | €20,051 | €20,110 | +€59 | +0.3% |
| Cash at bank and in hand | 54/58 | €7,379 | €5,966 | -€1,413 | -19.2% |
| Total equity and liabilities | 10/49 | €27,430 | €26,076 | -€1,354 | -4.9% |
| Equity | 10/15 | -€171,738 | -€173,092 | -€1,354 | -0.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €1,055 | €1,055 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,055 | €1,055 | = | 0.0% |
| Legal reserve | 130 | €1,055 | €1,055 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€234,766 | -€236,120 | -€1,354 | -0.6% |
| Amounts payable | 17/49 | €199,168 | €199,168 | = | 0.0% |
| Amounts payable within one year | 42/48 | €199,168 | €199,168 | = | 0.0% |
| Other amounts payable | 47/48 | €199,168 | €199,168 | = | 0.0% |
| Gross operating margin | 9900 | -€609 | -€1,266 | -€657 | -108% |
| Operating profit (loss) | 9901 | -€609 | -€1,266 | -€657 | -108% |
| Financial income | 75/76B | €2,760 | €0 | -€2,760 | -100% |
| Recurring financial income | 75 | €2,760 | €0 | -€2,760 | -100% |
| Non-recurring financial income | 76B | €2,760 | €0 | -€2,760 | -100% |
| Financial charges | 65/66B | €86 | €88 | +€2 | +2.6% |
| Recurring financial charges | 65 | €86 | €88 | +€2 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €2,065 | -€1,354 | -€3,419 | |
| Profit (loss) for the period | 9904 | €2,065 | -€1,354 | -€3,419 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,065 | -€1,354 | -€3,419 |
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 17 October 2026 via checked.be.