What changed?
Two fiscal 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.
DIM COMPANY
Largest movements
- Cash +€58,173
up €58,173 (+212.2%), from €27,412 to €85,585
- Receivables within one year +€38,755
up €38,755 (+47.2%), from €82,132 to €120,887
of which Trade receivables: +€34,855
- Financial fixed assets +€20,000
up €20,000 (+140.3%), from €14,258 to €34,258
- Receivables after one year +€18,400
up €18,400 (+32.1%), from €57,285 to €75,685
- Tangible fixed assets -€11,198
down €11,198 (-81.8%), from €13,695 to €2,497
- Profit (loss) carried forward +€55,958
up €55,958 (+133.5%), from €41,911 to €97,869
- Trade debts +€47,361
up €47,361 (+76.8%), from €61,708 to €109,069
- Other debts +€12,041
up €12,041 (+80.3%), from €15,000 to €27,041
- Tax, wage and social debts +€10,719
up €10,719 (+14.2%), from €75,692 to €86,411
of which Remuneration and social security: +€23,089
- Gross operating margin +€82,277
up €82,277 (+74.2%), from €110,817 to €193,094
- Staff costs +€36,040
up €36,040 (+50.9%), from €70,796 to €106,836
- Taxes +€9,750
up €9,750 (+139.3%), from €7,000 to €16,750
- Depreciation -€3,953
down €3,953 (-62.0%), from €6,373 to €2,420
From the 2023 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €197,661 | €323,740 | +€126,079 | +63.8% |
| Fixed assets | 21/28 | €27,953 | €36,755 | +€8,802 | +31.5% |
| Tangible fixed assets | 22/27 | €13,695 | €2,497 | -€11,198 | -81.8% |
| Furniture and vehicles | 24 | €13,695 | €2,497 | -€11,198 | -81.8% |
| Financial fixed assets | 28 | €14,258 | €34,258 | +€20,000 | +140.3% |
| Current assets | 29/58 | €169,708 | €286,985 | +€117,277 | +69.1% |
| Amounts receivable after more than one year | 29 | €57,285 | €75,685 | +€18,400 | +32.1% |
| Other amounts receivable | 291 | €57,285 | €75,685 | +€18,400 | +32.1% |
| Amounts receivable within one year | 40/41 | €82,132 | €120,887 | +€38,755 | +47.2% |
| Trade receivables | 40 | €60,953 | €95,808 | +€34,855 | +57.2% |
| Other amounts receivable | 41 | €21,179 | €25,079 | +€3,900 | +18.4% |
| Current investments | 50/53 | €2,879 | €2,879 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,412 | €85,585 | +€58,173 | +212.2% |
| Deferred charges and accrued income | 490/1 | - | €1,949 | +€1,949 | |
| Total equity and liabilities | 10/49 | €197,661 | €323,740 | +€126,079 | +63.8% |
| Equity | 10/15 | €45,261 | €101,219 | +€55,958 | +123.6% |
| Contributions | 10/11 | €3,350 | €3,350 | = | 0.0% |
| Capital | 10 | €3,350 | €3,350 | = | 0.0% |
| Issued capital | 100 | €3,350 | €3,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,911 | €97,869 | +€55,958 | +133.5% |
| Amounts payable | 17/49 | €152,400 | €222,521 | +€70,121 | +46.0% |
| Amounts payable within one year | 42/48 | €152,400 | €222,521 | +€70,121 | +46.0% |
| Trade debts | 44 | €61,708 | €109,069 | +€47,361 | +76.8% |
| Suppliers | 440/4 | €61,708 | €109,069 | +€47,361 | +76.8% |
| Taxes, remuneration and social security | 45 | €75,692 | €86,411 | +€10,719 | +14.2% |
| Taxes | 450/3 | €67,801 | €55,431 | -€12,370 | -18.2% |
| Remuneration and social security | 454/9 | €7,891 | €30,980 | +€23,089 | +292.6% |
| Other amounts payable | 47/48 | €15,000 | €27,041 | +€12,041 | +80.3% |
| Remuneration, social security and pensions | 62 | €70,796 | €106,836 | +€36,040 | +50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,373 | €2,420 | -€3,953 | -62.0% |
| Other operating charges | 640/8 | €510 | €1,151 | +€641 | +125.7% |
| Non-recurring operating charges | 66A | €9,589 | €9,029 | -€560 | -5.8% |
| Gross operating margin | 9900 | €110,817 | €193,094 | +€82,277 | +74.2% |
| Operating profit (loss) | 9901 | €23,549 | €73,658 | +€50,109 | +212.8% |
| Financial income | 75/76B | €71 | - | -€71 | |
| Recurring financial income | 75 | €71 | - | -€71 | |
| Profit (loss) for the period before taxes | 9903 | €23,620 | €73,658 | +€50,038 | +211.8% |
| Income taxes | 67/77 | €7,000 | €16,750 | +€9,750 | +139.3% |
| Profit (loss) for the period | 9904 | €16,620 | €56,908 | +€40,288 | +242.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,620 | €56,908 | +€40,288 | +242.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.