Dakwerken Dimi: 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.
Dakwerken Dimi
Largest movements
- Cash -€56,890
down €56,890 (-99.6%), from €57,116 to €227
mainly Net result for the year (-€59,387) and Investment in fixed assets (net) (-€46,452)
- Deferred charges and accrued income +€32,507
up €32,507 (+1,072%), from €3,033 to €35,540
- Tangible fixed assets +€22,157
up €22,157 (+13.2%), from €168,008 to €190,165
of which Plant, machinery and equipment: +€25,566
- Stocks and contracts -€15,162
down €15,162 (-55.7%), from €27,225 to €12,063
- Profit (loss) carried forward -€59,387
new in 2025: -€59,387
- Trade debts +€40,507
up €40,507 (+161%), from €25,203 to €65,710
- Other debts +€21,847
up €21,847 (+51.4%), from €42,483 to €64,331
- Debts after one year -€16,822
down €16,822 (-17.3%), from €97,181 to €80,360
- Current portion of long-term debt -€16,092
down €16,092 (-42.4%), from €37,964 to €21,872
- Gross operating margin -€125,398
down €125,398, from €98,527 to -€26,872
- Depreciation -€20,478
down €20,478 (-44.5%), from €46,039 to €25,561
- Taxes -€12,704
no longer reported in 2025 (was €12,704)
- Financial charges -€1,622
down €1,622 (-27.4%), from €5,922 to €4,300
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 | €316,333 | €296,224 | -€20,108 | -6.4% |
| Fixed assets | 21/28 | €174,249 | €195,140 | +€20,891 | +12.0% |
| Intangible fixed assets | 21 | €900 | €619 | -€281 | -31.2% |
| Tangible fixed assets | 22/27 | €168,008 | €190,165 | +€22,157 | +13.2% |
| Plant, machinery and equipment | 23 | €74,219 | €99,785 | +€25,566 | +34.4% |
| Furniture and vehicles | 24 | €93,789 | €90,380 | -€3,409 | -3.6% |
| Financial fixed assets | 28 | €5,341 | €4,356 | -€985 | -18.4% |
| Current assets | 29/58 | €142,084 | €101,084 | -€41,000 | -28.9% |
| Stocks and contracts in progress | 3 | €27,225 | €12,063 | -€15,162 | -55.7% |
| Stocks | 30/36 | €27,225 | €12,063 | -€15,162 | -55.7% |
| Amounts receivable within one year | 40/41 | €54,710 | €53,255 | -€1,455 | -2.7% |
| Trade receivables | 40 | €54,343 | €38,006 | -€16,337 | -30.1% |
| Other amounts receivable | 41 | €367 | €15,249 | +€14,882 | +4,051% |
| Cash at bank and in hand | 54/58 | €57,116 | €227 | -€56,890 | -99.6% |
| Deferred charges and accrued income | 490/1 | €3,033 | €35,540 | +€32,507 | +1,072% |
| Total equity and liabilities | 10/49 | €316,333 | €296,224 | -€20,108 | -6.4% |
| Equity | 10/15 | €83,802 | €24,414 | -€59,387 | -70.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €73,802 | €73,802 | = | 0.0% |
| Distributable reserves | 133 | €73,802 | €73,802 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€59,387 | -€59,387 | |
| Amounts payable | 17/49 | €232,531 | €271,810 | +€39,279 | +16.9% |
| Amounts payable after more than one year | 17 | €97,181 | €80,360 | -€16,822 | -17.3% |
| Financial debts | 170/4 | €97,181 | €80,360 | -€16,822 | -17.3% |
| Amounts payable within one year | 42/48 | €132,325 | €182,645 | +€50,321 | +38.0% |
| Current portion of amounts payable after more than one year | 42 | €37,964 | €21,872 | -€16,092 | -42.4% |
| Trade debts | 44 | €25,203 | €65,710 | +€40,507 | +161% |
| Suppliers | 440/4 | €25,203 | €65,710 | +€40,507 | +161% |
| Taxes, remuneration and social security | 45 | €26,674 | €30,733 | +€4,058 | +15.2% |
| Taxes | 450/3 | €22,004 | €869 | -€21,135 | -96.0% |
| Remuneration and social security | 454/9 | €4,670 | €29,863 | +€25,193 | +539% |
| Other amounts payable | 47/48 | €42,483 | €64,331 | +€21,847 | +51.4% |
| Accrued charges and deferred income | 492/3 | €3,025 | €8,805 | +€5,780 | +191% |
| Remuneration, social security and pensions | 62 | - | €943 | +€943 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,039 | €25,561 | -€20,478 | -44.5% |
| Other operating charges | 640/8 | €997 | €1,712 | +€715 | +71.7% |
| Gross operating margin | 9900 | €98,527 | -€26,872 | -€125,398 | |
| Operating profit (loss) | 9901 | €51,491 | -€55,087 | -€106,578 | |
| Financial income | 75/76B | €81 | €0 | -€81 | -99.9% |
| Recurring financial income | 75 | €81 | €0 | -€81 | -99.9% |
| Financial charges | 65/66B | €5,922 | €4,300 | -€1,622 | -27.4% |
| Recurring financial charges | 65 | €5,922 | €4,300 | -€1,622 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €45,650 | -€59,387 | -€105,037 | |
| Income taxes | 67/77 | €12,704 | - | -€12,704 | |
| Profit (loss) for the period | 9904 | €32,946 | -€59,387 | -€92,333 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,946 | -€59,387 | -€92,333 |
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 23 October 2026 via checked.be.