DGIMMO: 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.
DGIMMO
Largest movements
- Receivables within one year +€4,037
up €4,037 (+19.0%), from €21,272 to €25,309
of which Other amounts receivable: +€4,889
- Cash +€3,096
up €3,096 (+20.0%), from €15,460 to €18,556
mainly Net result for the year (+€17,392) and Depreciation (+€1,156)
- Tangible fixed assets +€1,913
up €1,913 (+94.8%), from €2,019 to €3,932
- Profit (loss) carried forward +€17,392
up €17,392 (+70.6%), from €24,642 to €42,034
- Tax, wage and social debts -€9,254
down €9,254 (-89.9%), from €10,292 to €1,038
- Trade debts +€582
up €582 (+235%), from €248 to €830
- Gross operating margin -€7,494
down €7,494 (-22.5%), from €33,364 to €25,870
- Taxes -€3,758
down €3,758 (-45.3%), from €8,298 to €4,540
- Financial charges +€2,366
up €2,366 (+15,071%), from €16 to €2,382
- Depreciation +€1,003
up €1,003 (+653%), from €153 to €1,156
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 | €38,998 | €48,069 | +€9,070 | +23.3% |
| Fixed assets | 21/28 | €2,019 | €3,932 | +€1,913 | +94.8% |
| Tangible fixed assets | 22/27 | €2,019 | €3,932 | +€1,913 | +94.8% |
| Furniture and vehicles | 24 | €2,019 | €3,932 | +€1,913 | +94.8% |
| Current assets | 29/58 | €36,980 | €44,137 | +€7,157 | +19.4% |
| Amounts receivable within one year | 40/41 | €21,272 | €25,309 | +€4,037 | +19.0% |
| Trade receivables | 40 | €957 | €105 | -€852 | -89.0% |
| Other amounts receivable | 41 | €20,314 | €25,204 | +€4,889 | +24.1% |
| Cash at bank and in hand | 54/58 | €15,460 | €18,556 | +€3,096 | +20.0% |
| Deferred charges and accrued income | 490/1 | €248 | €272 | +€24 | +9.7% |
| Total equity and liabilities | 10/49 | €38,998 | €48,069 | +€9,070 | +23.3% |
| Equity | 10/15 | €27,642 | €45,034 | +€17,392 | +62.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,642 | €42,034 | +€17,392 | +70.6% |
| Amounts payable | 17/49 | €11,356 | €3,035 | -€8,321 | -73.3% |
| Amounts payable within one year | 42/48 | €10,540 | €1,868 | -€8,673 | -82.3% |
| Trade debts | 44 | €248 | €830 | +€582 | +235% |
| Suppliers | 440/4 | €248 | €830 | +€582 | +235% |
| Taxes, remuneration and social security | 45 | €10,292 | €1,038 | -€9,254 | -89.9% |
| Taxes | 450/3 | €10,292 | €1,038 | -€9,254 | -89.9% |
| Accrued charges and deferred income | 492/3 | €816 | €1,167 | +€351 | +43.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153 | €1,156 | +€1,003 | +653% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €33,364 | €25,870 | -€7,494 | -22.5% |
| Operating profit (loss) | 9901 | €32,823 | €24,314 | -€8,509 | -25.9% |
| Financial income | 75/76B | €133 | €0 | -€133 | -100% |
| Recurring financial income | 75 | €133 | €0 | -€133 | -100% |
| Financial charges | 65/66B | €16 | €2,382 | +€2,366 | +15,071% |
| Recurring financial charges | 65 | €16 | €2,382 | +€2,366 | +15,071% |
| Profit (loss) for the period before taxes | 9903 | €32,941 | €21,932 | -€11,009 | -33.4% |
| Income taxes | 67/77 | €8,298 | €4,540 | -€3,758 | -45.3% |
| Profit (loss) for the period | 9904 | €24,642 | €17,392 | -€7,251 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,642 | €17,392 | -€7,251 | -29.4% |
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 18 October 2026 via checked.be.