Dime Software: what changed
Dime Software
Largest movements
- Cash +€99,706
up €99,706 (+70.7%), from €140,961 to €240,667
mainly Net result for the year (+€171,150) and Other debts (+€110,000)
- Receivables within one year +€17,331
up €17,331 (+13.6%), from €127,563 to €144,894
of which Trade receivables: +€37,021
- Deferred charges and accrued income -€6,678
down €6,678 (-11.9%), from €56,178 to €49,500
- Other debts +€110,000
up €110,000 (+220%), from €50,000 to €160,000
- Trade debts -€44,892
down €44,892 (-35.6%), from €126,052 to €81,160
- Accrued charges and deferred income +€29,016
up €29,016 (+141%), from €20,649 to €49,665
- Reserves +€11,150
up €11,150 (+9.3%), from €119,753 to €130,903
- Gross operating margin +€127,210
up €127,210 (+249%), from €51,069 to €178,278
- Taxes +€3,251
up €3,251 (+282%), from €1,154 to €4,405
- Financial income -€2,497
down €2,497 (-49.4%), from €5,057 to €2,560
- Other operating charges +€2,388
up €2,388 (+446%), from €535 to €2,923
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €337,788 | €447,394 | +€109,606 | +32.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,896 | €1,143 | -€753 | -39.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,896 | €1,143 | -€753 | -39.7% |
| Plant, machinery and equipment | 23 | €1,896 | €1,143 | -€753 | -39.7% |
| Current assets | 29/58 | €335,892 | €446,251 | +€110,359 | +32.9% |
| Amounts receivable within one year | 40/41 | €127,563 | €144,894 | +€17,331 | +13.6% |
| Trade receivables | 40 | €102,791 | €139,812 | +€37,021 | +36.0% |
| Other amounts receivable | 41 | €24,771 | €5,081 | -€19,690 | -79.5% |
| Current investments | 50/53 | €11,190 | €11,190 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €140,961 | €240,667 | +€99,706 | +70.7% |
| Deferred charges and accrued income | 490/1 | €56,178 | €49,500 | -€6,678 | -11.9% |
| Total equity and liabilities | 10/49 | €337,788 | €447,394 | +€109,606 | +32.4% |
| Equity | 10/15 | €141,086 | €152,236 | +€11,150 | +7.9% |
| Contributions | 10/11 | €21,333 | €21,333 | = | 0.0% |
| Reserves | 13 | €119,753 | €130,903 | +€11,150 | +9.3% |
| Distributable reserves | 133 | €119,753 | €130,903 | +€11,150 | +9.3% |
| Amounts payable | 17/49 | €196,702 | €295,158 | +€98,457 | +50.1% |
| Amounts payable within one year | 42/48 | €176,052 | €245,493 | +€69,441 | +39.4% |
| Trade debts | 44 | €126,052 | €81,160 | -€44,892 | -35.6% |
| Suppliers | 440/4 | €126,052 | €81,160 | -€44,892 | -35.6% |
| Taxes, remuneration and social security | 45 | - | €4,333 | +€4,333 | |
| Taxes | 450/3 | - | €4,333 | +€4,333 | |
| Other amounts payable | 47/48 | €50,000 | €160,000 | +€110,000 | +220% |
| Accrued charges and deferred income | 492/3 | €20,649 | €49,665 | +€29,016 | +141% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €662 | €753 | +€91 | +13.7% |
| Other operating charges | 640/8 | €535 | €2,923 | +€2,388 | +446% |
| Gross operating margin | 9900 | €51,069 | €178,278 | +€127,210 | +249% |
| Operating profit (loss) | 9901 | €49,871 | €174,602 | +€124,731 | +250% |
| Financial income | 75/76B | €5,057 | €2,560 | -€2,497 | -49.4% |
| Recurring financial income | 75 | €5,057 | €2,560 | -€2,497 | -49.4% |
| Financial charges | 65/66B | €1,632 | €1,608 | -€24 | -1.4% |
| Recurring financial charges | 65 | €1,632 | €1,608 | -€24 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €53,297 | €175,555 | +€122,258 | +229% |
| Income taxes | 67/77 | €1,154 | €4,405 | +€3,251 | +282% |
| Profit (loss) for the period | 9904 | €52,143 | €171,150 | +€119,007 | +228% |
| Profit (loss) for the period to be appropriated | 9905 | €52,143 | €171,150 | +€119,007 | +228% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.