Dima Constructie
ActiveFinancials · financial year 2025, micro format
Annual accounts 2025 filed on 18-12-2025 PDF all 13 filings
Turnover
≈ €400,000
Estimated: probably between €270,000 and €620,000
Total assets
€578,521▲ 0.6%
2024 · €575,090
Net result
€84,471▲ 84.8%
2024 · €45,708
Working capital
€165,498▲ 68.9%
2024 · €97,964
Multi-year overview
2019 to 2025, 7 financial yearsOperating result
€122,145
▲ 78.9%
2025
20192025
Net result
€84,471
▲ 84.8%
2025
highest quarter of the sector
20192025
Equity
€245,172
▲ 50.7%
2025
highest quarter of the sector
20192025
Total assets
€578,521
▲ 0.6%
2025
highest quarter of the sector
20192025
Debt
€333,350
▼ 19.2%
2025
20192025
Working capital
€165,498
▲ 68.9%
2025
highest quarter of the sector
20192025
Solvency
42.4%
▲ 14.1pp
2025
middle half of the sector
20192025
Current ratio
2.42
▲ 0.91
2025
middle half of the sector
20192025
Return on assets (ROA)
14.6%
▲ 6.7pp
2025
middle half of the sector
20192025
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line2019202020212022202320242025
Operating result€31,787-€16,475▼ 48.2%-€10,466€22,172€31,035▲ 40.0%€68,268▲ 120%€122,145▲ 78.9%
Net result€20,180-€8,881within the sector's middle half▼ 56.0%-€16,401below the sector's middle half€16,671within the sector's middle half€20,544within the sector's middle half▲ 23.2%€45,708above the sector's middle half▲ 122%€84,471above the sector's middle half▲ 84.8%
Equity€87,296-€96,178within the sector's middle half▲ 10.2%€79,776within the sector's middle half▼ 17.1%€96,448within the sector's middle half▲ 20.9%€116,992within the sector's middle half▲ 21.3%€162,700within the sector's middle half▲ 39.1%€245,172above the sector's middle half▲ 50.7%
Total assets€435,718-€428,173within the sector's middle half▼ 1.7%€433,745within the sector's middle half▲ 1.3%€428,602within the sector's middle half▼ 1.2%€425,770within the sector's middle half▼ 0.7%€575,090above the sector's middle half▲ 35.1%€578,521above the sector's middle half▲ 0.6%
Debt€348,421-€331,995▼ 4.7%€353,968▲ 6.6%€332,155▼ 6.2%€308,778▼ 7.0%€412,390▲ 33.6%€333,350▼ 19.2%
Working capital€38,435-€27,341within the sector's middle half▼ 28.9%€55,491within the sector's middle half▲ 103%€70,582within the sector's middle half▲ 27.2%€64,499within the sector's middle half▼ 8.6%€97,964within the sector's middle half▲ 51.9%€165,498above the sector's middle half▲ 68.9%
Solvency20.0%-22.5%within the sector's middle half▲ 2.4pp18.4%below the sector's middle half▼ 4.1pp22.5%within the sector's middle half▲ 4.1pp27.5%within the sector's middle half▲ 5.0pp28.3%within the sector's middle half▲ 0.8pp42.4%within the sector's middle half▲ 14.1pp
Current ratio1.42-1.29within the sector's middle half▼ 0.131.58within the sector's middle half▲ 0.291.83within the sector's middle half▲ 0.251.75within the sector's middle half▼ 0.081.51within the sector's middle half▼ 0.242.42within the sector's middle half▲ 0.91
Return on assets (ROA)4.6%-2.1%within the sector's middle half▼ 2.6pp-3.8%below the sector's middle half▼ 5.9pp3.9%within the sector's middle half▲ 7.7pp4.8%within the sector's middle half▲ 0.9pp7.9%within the sector's middle half▲ 3.1pp14.6%within the sector's middle half▲ 6.7pp
above
within
below
The sector band is the middle half of the companies in Manufacture of fabricated metal products, except machinery and equipment (NACE 25). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
The operating result for 2025 is 79% higher than in 2024 and the highest since 2021. It is the fourth rise in a row.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €578,521
Fixed assets
€296,419 ▲ 3.9%
Current assets
€282,102 ▼ 2.6%
Equity and liabilities €578,521
Equity
€245,172 ▲ 50.7%
Debt
€333,350 ▼ 19.2%
Debt's share of the balance-sheet total falls from 71.7% to 57.6%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€156,252▲
2024 · €95,553
Cash flow
€118,577▲
2024 · €72,993
Quick ratio
2.17▲
2024 · 0.89
Debt to equity
1.36▼
2024 · 2.53
ROE
34.5%▲
2024 · 28.1%
Interest coverage
21.70▲
2024 · 16.20
Debt ≤ 1 year
€116,604▼
2024 · €191,792
Debt > 1 year
€216,635▼
2024 · €220,556
Income taxes
€31,153▲
2024 · €17,441
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Investments
| Item | 30-06-2022 | 30-06-2023 | 30-06-2024 | 30-06-2025 |
|---|---|---|---|---|
| Tangible fixed assets | €17,355 | €24,434 | €37,450 | €45,191 |
| Depreciation and write-downs of the year | €26,409 | €22,386 | €27,285 | €34,106 |
Source: notes to the 2022 to 2025 annual accounts (statement of fixed assets)
Annual accounts
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €30,654 | €30,666 | €30,219 | €26,409 | €22,386 | €27,285 | €34,106 | ▲ 25.0% |
| Other operating charges640/8 | - | - | - | €3,537 | €4,081 | €4,213 | €4,291 | ▲ 1.9% |
| Gross operating margin9900 | €68,667 | €52,678 | €23,545 | €52,118 | €57,501 | €99,766 | €160,542 | ▲ 60.9% |
| Operating profit (loss)9901 | €31,787 | €16,475 | -€10,466 | €22,172 | €31,035 | €68,268 | €122,145 | ▲ 78.9% |
| Financial income75/76B | - | - | - | €687 | €531 | €778 | €679 | ▼ 12.8% |
| Recurring financial income75 | €358 | €420 | €552 | €687 | €531 | €778 | €679 | ▼ 12.8% |
| Financial charges65/66B | - | - | - | €6,188 | €5,982 | €5,897 | €7,199 | ▲ 22.1% |
| Recurring financial charges65 | €7,119 | €6,494 | €6,487 | €6,188 | €5,982 | €5,897 | €7,199 | ▲ 22.1% |
| Profit (loss) for the period before taxes9903 | €25,027 | €10,401 | -€16,401 | €16,671 | €25,583 | €63,149 | €115,625 | ▲ 83.1% |
| Income taxes67/77 | €4,847 | €1,519 | - | - | €5,039 | €17,441 | €31,153 | ▲ 78.6% |
| Profit (loss) for the period9904 | €20,180 | €8,881 | -€16,401 | €16,671 | €20,544 | €45,708 | €84,471 | ▲ 84.8% |
| Profit (loss) for the period to be appropriated9905 | €20,180 | €8,881 | -€16,401 | €16,671 | €20,544 | €45,708 | €84,471 | ▲ 84.8% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Total assets20/58 | €435,718 | €428,173 | €433,745 | €428,602 | €425,770 | €575,090 | €578,521 | ▲ 0.6% |
| Fixed assets21/28 | €305,932 | €305,849 | €282,174 | €273,121 | €275,169 | €285,334 | €296,419 | ▲ 3.9% |
| Tangible fixed assets22/27 | €305,932 | €305,849 | €282,174 | €273,121 | €275,169 | €285,334 | €296,419 | ▲ 3.9% |
| Land and buildings22 | - | - | - | €241,537 | €230,764 | €219,991 | €209,218 | ▼ 4.9% |
| Plant, machinery and equipment23 | - | - | - | €14,732 | €23,966 | €49,862 | €47,369 | ▼ 5.0% |
| Furniture and vehicles24 | - | - | - | €16,851 | €20,440 | €15,482 | €10,524 | ▼ 32.0% |
| Leasing and similar rights25 | - | - | - | - | - | - | €29,308 | - |
| Current assets29/58 | €129,786 | €122,324 | €151,571 | €155,482 | €150,600 | €289,755 | €282,102 | ▼ 2.6% |
| Stocks and contracts in progress3 | €25,912 | €24,456 | €45,283 | €49,988 | €27,800 | €119,147 | €28,756 | ▼ 75.9% |
| Stocks30/36 | - | - | - | €49,988 | €27,800 | €119,147 | €28,756 | ▼ 75.9% |
| Amounts receivable within one year40/41 | €59,915 | €45,019 | €37,575 | €91,166 | €23,874 | €160,989 | €60,595 | ▼ 62.4% |
| Trade receivables40 | - | - | - | €90,959 | €20,251 | €137,469 | €46,485 | ▼ 66.2% |
| Other amounts receivable41 | - | - | - | €207 | €3,623 | €23,519 | €14,110 | ▼ 40.0% |
| Cash at bank and in hand54/58 | €39,420 | €50,606 | €66,287 | €11,756 | €92,811 | €2,523 | €189,739 | ▲ 75× |
| Deferred charges and accrued income490/1 | - | - | - | €2,572 | €6,116 | €7,097 | €3,013 | ▼ 57.5% |
| Equity and liabilities | ||||||||
| Total equity and liabilities10/49 | €435,718 | €428,173 | €433,745 | €428,602 | €425,770 | €575,090 | €578,521 | ▲ 0.6% |
| Equity10/15 | €87,296 | €96,178 | €79,776 | €96,448 | €116,992 | €162,700 | €245,172 | ▲ 50.7% |
| Contributions10/11 | €6,200 | - | - | €6,200 | €6,200 | €6,200 | €6,200 | = |
| Reserves13 | €24,940 | €24,940 | €24,940 | €24,940 | €24,940 | €69,940 | €151,940 | ▲ 117% |
| Non-distributable reserves130/1 | - | - | - | €1,855 | - | - | - | - |
| Reserves not available under the articles1311 | - | - | - | €1,855 | - | - | - | - |
| Tax-exempt reserves132 | - | - | - | €23,085 | €23,085 | €23,085 | €23,085 | = |
| Distributable reserves133 | - | - | - | - | €1,855 | €46,855 | €128,855 | ▲ 175% |
| Profit (loss) carried forward14 | €56,156 | €65,038 | €48,637 | €65,308 | €85,852 | €86,560 | €87,032 | ▲ 0.5% |
| Amounts payable17/49 | €348,421 | €331,995 | €353,968 | €332,155 | €308,778 | €412,390 | €333,350 | ▼ 19.2% |
| Amounts payable after more than one year17 | €257,071 | €236,736 | €257,837 | €247,206 | €222,631 | €220,556 | €216,635 | ▼ 1.8% |
| Financial debts170/4 | - | - | - | €247,206 | €222,631 | €220,556 | €216,635 | ▼ 1.8% |
| Amounts payable within one year42/48 | €91,351 | €94,983 | €96,079 | €84,900 | €86,101 | €191,792 | €116,604 | ▼ 39.2% |
| Current portion of amounts payable after more than one year42 | - | - | - | €27,938 | €24,882 | €30,882 | €30,883 | = |
| Trade debts44 | €5,683 | €20,728 | €15,340 | €5,483 | €16,420 | €92,209 | €22,903 | ▼ 75.2% |
| Suppliers440/4 | - | - | - | €5,483 | €16,420 | €92,209 | €22,903 | ▼ 75.2% |
| Advances received on contracts in progress46 | - | - | - | - | - | €6,500 | - | - |
| Taxes, remuneration and social security45 | - | - | - | €12,319 | €5,639 | €22,041 | €20,657 | ▼ 6.3% |
| Taxes450/3 | - | - | - | €10,119 | €3,439 | €19,841 | €18,457 | ▼ 7.0% |
| Remuneration and social security454/9 | - | - | - | €2,200 | €2,200 | €2,200 | €2,200 | = |
| Other amounts payable47/48 | - | - | - | €39,160 | €39,160 | €40,160 | €42,160 | ▲ 5.0% |
| Accrued charges and deferred income492/3 | - | - | - | €49 | €45 | €41 | €111 | ▲ 168% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €20,180 | €8,881 | -€16,401 | €16,671 | €20,544 | €45,708 | €84,471 | ▲ 84.8% |
| + Depreciation and write-downs630 | €30,654 | €30,666 | €30,219 | €26,409 | €22,386 | €27,285 | €34,106 | ▲ 25.0% |
| Operating cash flow (approximation) | €50,834 | €39,548 | €13,818 | €43,080 | €42,930 | €72,993 | €118,577 | ▲ 62.4% |
| Investment in fixed assets (approximation) | - | -€30,583 | -€6,545 | -€17,355 | -€24,434 | -€37,450 | -€45,191 | ▼ 20.7% |
| Change in cash | - | €11,186 | €15,682 | -€54,532 | €81,055 | -€90,288 | €187,216 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 17,811 companies had the same profile as Dima Constructie has now. Two years later, 96.5% were still going and 0.3% had gone bankrupt.
- Small
- 10 to 20 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
96.5%
was still going
3.1%
stopped otherwise
0.3%
went bankrupt
That fits the bankruptcy probability of Dima Constructie itself: 0.1% within 12 months.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 17,811 companies, not a prediction for Dima Constructie. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Latest 10 of 13 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 30-06-2025 | micro format | 18-12-2025 | 2025-00584711 | |
| 30-06-2024 | micro format | 13-12-2024 | 2024-00615670 | |
| 30-06-2023 | micro format | 22-12-2023 | 2023-00536162 | |
| 30-06-2022 | micro format | 09-12-2022 | 2022-20534757 | |
| 30-06-2021 | micro format | 09-12-2021 | 2021-79800170 | |
| 30-06-2020 | micro format | 03-12-2020 | 2020-74200461 | |
| 30-06-2019 | micro format | 13-12-2019 | 2019-76000500 | |
| 30-06-2018 | micro format | 30-11-2018 | 2018-73600291 | |
| 30-06-2017 | micro format | 01-12-2017 | 2017-70900524 | |
| 30-06-2016 | abbreviated format | 25-11-2016 | 2016-68600498 |