DIM DINING (0672.458.735): financials and annual accounts

DIM DINING

Antwerp ·KBO/BCE: BE 0672.458.735

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017
Balance sheet: assets
Total assets`20/58`	415,065	435,679	405,686	351,665	354,368	256,140	400,625	447,817	328,566
Fixed assets`21/28`	99,680	131,612	151,601	152,482	178,594	171,500	172,082	194,296	157,941
Tangible fixed assets`22/27`	99,680	131,612	151,601	152,482	178,594	171,500	172,082	194,296	157,941
Plant, machinery and equipment`23`	54,050	67,192	64,275	55,178	60,294	42,410	38,058	37,908	22,804
Furniture and vehicles`24`	9,770	10,537	13,480	3,495	10,258	29,946	46,598	66,744	55,358
Other tangible fixed assets`26`	35,860	53,884	73,846	93,809	108,042	99,144	87,426	89,644	79,778
Current assets`29/58`	315,385	304,067	254,085	199,183	175,774	84,640	228,543	253,521	170,625
Stocks and contracts in progress`3`	191,212	237,207	200,216	174,593	144,322	41,807	42,072	24,714	22,734
Stocks`30/36`	191,212	237,207	200,216	174,593	144,322	41,807	42,072	24,714	22,734
Amounts receivable within one year`40/41`	11,585	20,580	29,364	11,467	26,212	18,285	148,557	154,159	131,170
Trade receivables`40`	10,408	19,417	26,143	9,242	8,145	11,988	5,193	10,859	16,335
Other amounts receivable`41`	1,177	1,164	3,221	2,225	18,068	6,297	143,364	143,300	114,835
Cash at bank and in hand`54/58`	105,826	45,973	24,505	13,123	5,240	24,548	37,913	73,573	16,016
Deferred charges and accrued income`490/1`	6,762	306	-	-	-	-	-	1,076	705
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	415,065	435,679	405,686	351,665	354,368	256,140	400,625	447,817	328,566
Equity`10/15`	356,158	362,412	303,408	251,798	230,357	201,497	254,381	254,261	108,222
Contributions`10/11`	550,000	550,000	550,000	550,000	550,000	550,000	-	425,000	120,000
Issued capital`100`	-	-	-	-	-	-	-	425,000	120,000
Contributions outside capital`11`	-	-	-	-	-	-	425,000	-	-
Share premium`1100/10`	-	-	-	-	-	-	425,000	-	-
Profit (loss) carried forward`14`	-193,842	-187,588	-246,592	-298,202	-319,643	-348,503	-170,619	-170,739	-11,778
Amounts payable`17/49`	58,906	73,267	102,278	99,867	124,011	54,643	146,244	193,556	220,345
Amounts payable after more than one year`17`	-	-	-	-	-	-	-	-	60,000
Other amounts payable`178/9`	-	-	-	-	-	-	-	-	60,000
Amounts payable within one year`42/48`	58,906	73,267	87,408	99,867	124,011	54,643	146,244	193,556	160,345
Trade debts`44`	25,984	30,089	36,639	17,534	45,350	6,358	26,177	18,581	108,617
Suppliers`440/4`	25,984	30,089	36,639	17,534	45,350	6,358	26,177	18,581	108,617
Advances received on contracts in progress`46`	-	-	-	-	-	-	-	-	35
Taxes, remuneration and social security`45`	32,922	40,178	16,271	26,993	12,241	2,185	9,799	64,976	41,693
Taxes`450/3`	32,611	39,726	16,271	26,993	-	-	2,419	57,279	17,474
Remuneration and social security`454/9`	311	452	-	-	12,241	2,185	7,381	7,697	24,219
Other amounts payable`47/48`	-	3,000	34,497	55,340	66,420	46,100	110,268	110,000	10,000
Accrued charges and deferred income`492/3`	-	-	14,870	-	-	-	-	-	-
Income statement
Gross operating margin`9900`	523,731	613,251	518,861	389,513	259,098	179,124	297,095	128,999	185,532
Remuneration, social security and pensions`62`	478,326	489,917	398,634	309,085	160,387	155,095	223,465	274,390	126,868
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	49,681	50,981	45,110	50,658	60,935	48,400	43,802	40,375	27,110
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)`631/4`	-	-	-	-	-	-	-	-40,216	40,216
Other operating charges`640/8`	928	311	427	420	2,103	467	1,303	16,734	2,135
Non-recurring operating charges`66A`	-	-	-	-	-	150,429	909	-	-
Operating profit (loss)`9901`	-5,204	72,041	74,691	29,351	35,672	-24,838	28,524	-162,283	-10,796
Financial income`75/76B`	2,058	3,111	3,000	2,000	-	7,228	10	9,379	0
Recurring financial income`75`	58	-	-	-	-	7,228	10	9,379	0
Non-recurring financial income`76B`	2,000	3,111	3,000	2,000	-	-	-	-	-
Financial charges`65/66B`	3,107	16,148	26,081	9,911	6,812	160,275	28,414	6,056	982
Recurring financial charges`65`	2,992	16,148	13,912	9,911	6,812	9,846	27,505	6,056	982
Non-recurring financial charges`66B`	115	-	12,169	-	-	150,429	909	-	-
Profit (loss) for the period before taxes`9903`	-6,253	59,004	51,610	21,440	28,860	-177,884	121	-158,961	-11,778
Profit (loss) for the period`9904`	-6,253	59,004	51,610	21,440	28,860	-177,884	121	-158,961	-11,778
Profit (loss) for the period to be appropriated`9905`	-6,253	59,004	51,610	21,440	28,860	-177,884	121	-158,961	-11,778
Appropriation of the result
Profit (loss) to be appropriated`9906`	-193,842	-187,588	-246,592	-298,202	-319,643	-348,503	-170,619	-170,739	-11,778
Profit (loss) brought forward from the previous period`14P`	-187,588	-246,592	-298,202	-319,643	-348,503	-	-	-	-
Social balance sheet
Average staff (FTE)`9087`	8.9	9.1	7.8	7.5	6.1	5.1	4.9	6.6	3.5
Hours worked`1013`	16,581	17,159	15,919	13,149	7,289	6,847	10,090	12,058	6,186
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Financial year	Type	Filed	Reference	Document
31-12-2025	abbreviated format	05-06-2026	2026-00145149	PDF
31-12-2024	abbreviated format	28-05-2025	2025-00110693	PDF
31-12-2023	abbreviated format	31-05-2024	2024-00106440	PDF
31-12-2022	abbreviated format	02-06-2023	2023-00107491	PDF
31-12-2021	abbreviated format	14-04-2022	2022-20006060	PDF
31-12-2020	abbreviated format	02-06-2021	2021-16900199	PDF
31-12-2019	abbreviated format	23-03-2020	2020-07200497	PDF
31-12-2018	abbreviated format	21-06-2019	2019-21300206	PDF
31-12-2017	micro format	30-04-2019	2019-11500357	PDF

Year	Entries	Awarded	Paid
2025	1	€0	€399
2024	1	€571	€172

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017
EBITDA	44,477	123,022	119,801	80,009	96,608	23,562	72,327	-121,909	16,313
Cash flow	43,428	109,985	96,720	72,098	89,796	-129,485	43,923	-118,586	15,331
Investment in fixed assets	17,748	30,992	44,229	24,546	68,029	47,817	21,589	76,729	185,051
Change in cash	59,852	21,468	11,382	7,883	-19,308	-13,365	-35,659	57,557	-
Working capital	256,479	230,800	166,677	99,316	51,764	29,997	82,299	59,965	10,281
Solvency	85.8%	83.2%	74.8%	71.6%	65.0%	78.7%	63.5%	56.8%	32.9%
Current ratio	5.35	4.15	2.91	1.99	1.42	1.55	1.56	1.31	1.06
Quick ratio	2.11	0.91	0.62	0.25	0.25	0.78	1.28	1.18	0.92
Debt to equity	0.17	0.20	0.34	0.40	0.54	0.27	0.57	0.76	2.04
ROE	-1.8%	16.3%	17.0%	8.5%	12.5%	-88.3%	0.0%	-62.5%	-10.9%
ROA	-1.5%	13.5%	12.7%	6.1%	8.1%	-69.4%	0.0%	-35.5%	-3.6%
Interest coverage	14.86	7.62	8.61	8.07	14.18	-	-	-	-

Item	31-12-2025	31-12-2024	31-12-2023	31-12-2022	31-12-2021
Employees at the balance-sheet date	8	7	8	5	7
full-time	8	7	8	5	5
part-time	-	-	-	-	2
in full-time equivalents	8	7	8	5	6.5
Average over the year, in full-time equivalents	8.9	9.1	7.8	7.5	6.1
On a permanent contract	6	6	8	5	6
Joined	14	16	19	34	15
Left	12	17	16	36	13

DIM DINING

Annual accounts 2025

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency85.8%

Current ratio5.35

Return on assets-1.5%

Staff

Staff cost per FTE€53,744

Joined and left+2

Filed annual accounts

Filings

Subsidies and aid

Flemish government 2024 to 2025, 2 entries, €571 awarded, €571 paid

Key figures and ratios

Social balance sheet

Investments

Insights on DIM DINING

Next steps

Item	2025	2024	2023	2022	2021
Tangible fixed assets	€17,748	€30,992	€44,229	€24,546	€68,029
Depreciation and write-downs of the year	€49,681	€50,981	€45,110	€50,658	€60,935