DIM-ELEC: what changed
Two fiscal 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.
DIM-ELEC
Largest movements
- Cash -€45,151
down €45,151 (-59.1%), from €76,362 to €31,211
mainly Investment in fixed assets (net) (-€45,950) and Tax, wage and social debts (-€24,207)
- Tangible fixed assets +€14,938
up €14,938 (+4.7%), from €315,818 to €330,756
of which Land and buildings: +€20,696
- Stocks and contracts +€7,914
up €7,914 (+263.8%), from €3,000 to €10,914
- Receivables within one year +€4,880
up €4,880 (+11.3%), from €43,029 to €47,909
of which Other amounts receivable: +€15,755
- Tax, wage and social debts -€24,207
down €24,207 (-69.9%), from €34,624 to €10,417
- Debts after one year -€21,413
down €21,413 (-25.3%), from €84,598 to €63,184
- Reserves +€16,372
up €16,372 (+7.6%), from €216,492 to €232,864
of which Distributable reserves: +€16,372
- Trade debts +€5,674
up €5,674 (+312.2%), from €1,817 to €7,491
- Gross operating margin -€100,789
down €100,789 (-60.2%), from €167,382 to €66,593
- Taxes -€35,781
down €35,781 (-85.3%), from €41,942 to €6,161
- Other operating charges +€2,123
up €2,123 (+73.2%), from €2,899 to €5,022
- Depreciation +€2,092
up €2,092 (+7.2%), from €28,920 to €31,012
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €440,258 | €421,319 | -€18,940 | -4.3% |
| Fixed assets | 21/28 | €315,818 | €330,756 | +€14,938 | +4.7% |
| Tangible fixed assets | 22/27 | €315,818 | €330,756 | +€14,938 | +4.7% |
| Land and buildings | 22 | €291,352 | €312,049 | +€20,696 | +7.1% |
| Plant, machinery and equipment | 23 | €481 | €363 | -€118 | -24.5% |
| Furniture and vehicles | 24 | €23,985 | €18,344 | -€5,641 | -23.5% |
| Current assets | 29/58 | €124,440 | €90,563 | -€33,878 | -27.2% |
| Stocks and contracts in progress | 3 | €3,000 | €10,914 | +€7,914 | +263.8% |
| Stocks | 30/36 | €3,000 | €10,914 | +€7,914 | +263.8% |
| Amounts receivable within one year | 40/41 | €43,029 | €47,909 | +€4,880 | +11.3% |
| Trade receivables | 40 | €42,666 | €31,790 | -€10,875 | -25.5% |
| Other amounts receivable | 41 | €363 | €16,118 | +€15,755 | +4340.3% |
| Cash at bank and in hand | 54/58 | €76,362 | €31,211 | -€45,151 | -59.1% |
| Deferred charges and accrued income | 490/1 | €2,050 | €529 | -€1,520 | -74.2% |
| Total equity and liabilities | 10/49 | €440,258 | €421,319 | -€18,940 | -4.3% |
| Equity | 10/15 | €228,892 | €245,264 | +€16,372 | +7.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €216,492 | €232,864 | +€16,372 | +7.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €214,632 | €231,004 | +€16,372 | +7.6% |
| Amounts payable | 17/49 | €211,366 | €176,054 | -€35,312 | -16.7% |
| Amounts payable after more than one year | 17 | €84,598 | €63,184 | -€21,413 | -25.3% |
| Financial debts | 170/4 | €84,598 | €63,184 | -€21,413 | -25.3% |
| Amounts payable within one year | 42/48 | €126,769 | €112,870 | -€13,898 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €20,750 | €21,413 | +€663 | +3.2% |
| Trade debts | 44 | €1,817 | €7,491 | +€5,674 | +312.2% |
| Suppliers | 440/4 | €1,817 | €7,491 | +€5,674 | +312.2% |
| Taxes, remuneration and social security | 45 | €34,624 | €10,417 | -€24,207 | -69.9% |
| Taxes | 450/3 | €34,624 | €10,417 | -€24,207 | -69.9% |
| Other amounts payable | 47/48 | €69,577 | €73,548 | +€3,971 | +5.7% |
| Non-recurring operating income | 76A | - | €1,818 | +€1,818 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,920 | €31,012 | +€2,092 | +7.2% |
| Other operating charges | 640/8 | €2,899 | €5,022 | +€2,123 | +73.2% |
| Gross operating margin | 9900 | €167,382 | €66,593 | -€100,789 | -60.2% |
| Operating profit (loss) | 9901 | €135,563 | €30,559 | -€105,004 | -77.5% |
| Financial income | 75/76B | €0 | €642 | +€642 | +3210050.0% |
| Recurring financial income | 75 | €0 | €642 | +€642 | +3210050.0% |
| Financial charges | 65/66B | €7,387 | €8,668 | +€1,281 | +17.3% |
| Recurring financial charges | 65 | €7,387 | €8,668 | +€1,281 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €128,176 | €22,533 | -€105,643 | -82.4% |
| Income taxes | 67/77 | €41,942 | €6,161 | -€35,781 | -85.3% |
| Profit (loss) for the period | 9904 | €86,234 | €16,372 | -€69,862 | -81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €86,234 | €16,372 | -€69,862 | -81.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.