DIMA: 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.
DIMA
Largest movements
- Receivables within one year +€206,726
up €206,726 (+75.2%), from €275,050 to €481,776
of which Other amounts receivable: +€226,158
- Tangible fixed assets -€41,943
down €41,943 (-4.2%), from €988,460 to €946,517
of which Furniture and vehicles: -€24,317
- Cash -€23,577
no longer reported in 2025 (was €23,577)
mainly Receivables within one year (-€206,726) and Net result for the year (-€38,488)
- Debts after one year +€181,787
up €181,787 (+25.6%), from €711,449 to €893,236
of which Other amounts payable: +€245,954
- Short-term financial debts +€68,672
up €68,672 (+304.6%), from €22,543 to €91,215
- Current portion of long-term debt -€33,774
down €33,774 (-34.5%), from €97,941 to €64,167
- Profit (loss) carried forward -€21,211
down €21,211 (-27.0%), from -€78,463 to -€99,674
- Reserves -€17,277
down €17,277 (-5.9%), from €293,519 to €276,241
of which Tax-exempt reserves: -€17,277
- Staff costs -€17,252
down €17,252, from €11,512 to -€5,741
- Financial charges +€3,896
up €3,896 (+17.0%), from €22,852 to €26,748
- Depreciation -€3,358
down €3,358 (-5.7%), from €58,494 to €55,136
- Gross operating margin -€2,785
down €2,785 (-6.0%), from €46,359 to €43,574
- Other operating charges +€1,241
up €1,241 (+9.1%), from €13,574 to €14,816
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.
Cash bridge derived
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 | €1,290,708 | €1,440,432 | +€149,724 | +11.6% |
| Fixed assets | 21/28 | €989,547 | €947,079 | -€42,468 | -4.3% |
| Intangible fixed assets | 21 | €923 | €398 | -€525 | -56.9% |
| Tangible fixed assets | 22/27 | €988,460 | €946,517 | -€41,943 | -4.2% |
| Land and buildings | 22 | €913,567 | €896,262 | -€17,306 | -1.9% |
| Plant, machinery and equipment | 23 | €320 | - | -€320 | |
| Furniture and vehicles | 24 | €74,572 | €50,255 | -€24,317 | -32.6% |
| Financial fixed assets | 28 | €164 | €164 | = | 0.0% |
| Current assets | 29/58 | €301,161 | €493,353 | +€192,192 | +63.8% |
| Amounts receivable within one year | 40/41 | €275,050 | €481,776 | +€206,726 | +75.2% |
| Trade receivables | 40 | €25,460 | €6,028 | -€19,432 | -76.3% |
| Other amounts receivable | 41 | €249,590 | €475,748 | +€226,158 | +90.6% |
| Current investments | 50/53 | - | €9,563 | +€9,563 | |
| Cash at bank and in hand | 54/58 | €23,577 | - | -€23,577 | |
| Deferred charges and accrued income | 490/1 | €2,534 | €2,015 | -€519 | -20.5% |
| Total equity and liabilities | 10/49 | €1,290,708 | €1,440,432 | +€149,724 | +11.6% |
| Equity | 10/15 | €284,466 | €245,978 | -€38,488 | -13.5% |
| Contributions | 10/11 | €69,410 | €69,410 | = | 0.0% |
| Capital | 10 | €69,410 | €69,410 | = | 0.0% |
| Issued capital | 100 | €69,410 | €69,410 | = | 0.0% |
| Reserves | 13 | €293,519 | €276,241 | -€17,277 | -5.9% |
| Non-distributable reserves | 130/1 | €18,449 | €18,449 | = | 0.0% |
| Legal reserve | 130 | €6,941 | €6,941 | = | 0.0% |
| Other | 1319 | €11,508 | €11,508 | = | 0.0% |
| Tax-exempt reserves | 132 | €275,070 | €257,792 | -€17,277 | -6.3% |
| Profit (loss) carried forward | 14 | -€78,463 | -€99,674 | -€21,211 | -27.0% |
| Provisions and deferred taxes | 16 | €141,640 | €132,743 | -€8,897 | -6.3% |
| Deferred taxes | 168 | €141,640 | €132,743 | -€8,897 | -6.3% |
| Amounts payable | 17/49 | €864,602 | €1,061,712 | +€197,109 | +22.8% |
| Amounts payable after more than one year | 17 | €711,449 | €893,236 | +€181,787 | +25.6% |
| Financial debts | 170/4 | €378,036 | €313,869 | -€64,167 | -17.0% |
| Other amounts payable | 178/9 | €333,413 | €579,367 | +€245,954 | +73.8% |
| Amounts payable within one year | 42/48 | €153,154 | €168,476 | +€15,322 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €97,941 | €64,167 | -€33,774 | -34.5% |
| Financial debts | 43 | €22,543 | €91,215 | +€68,672 | +304.6% |
| Credit institutions | 430/8 | €22,543 | €91,215 | +€68,672 | +304.6% |
| Trade debts | 44 | €28,145 | €11,169 | -€16,976 | -60.3% |
| Suppliers | 440/4 | €28,145 | €11,169 | -€16,976 | -60.3% |
| Taxes, remuneration and social security | 45 | €4,430 | €1,925 | -€2,505 | -56.5% |
| Taxes | 450/3 | €2,437 | €1,925 | -€512 | -21.0% |
| Remuneration and social security | 454/9 | €1,993 | - | -€1,993 | |
| Other amounts payable | 47/48 | €95 | - | -€95 | |
| Remuneration, social security and pensions | 62 | €11,512 | -€5,741 | -€17,252 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,494 | €55,136 | -€3,358 | -5.7% |
| Other operating charges | 640/8 | €13,574 | €14,816 | +€1,241 | +9.1% |
| Gross operating margin | 9900 | €46,359 | €43,574 | -€2,785 | -6.0% |
| Operating profit (loss) | 9901 | -€37,221 | -€20,637 | +€16,584 | +44.6% |
| Financial income | 75/76B | €69 | €0 | -€69 | -99.7% |
| Recurring financial income | 75 | €69 | €0 | -€69 | -99.7% |
| Financial charges | 65/66B | €22,852 | €26,748 | +€3,896 | +17.0% |
| Recurring financial charges | 65 | €22,852 | €26,748 | +€3,896 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | -€60,004 | -€47,385 | +€12,619 | +21.0% |
| Transfer from deferred taxes | 780 | €8,897 | €8,897 | +€0 | 0.0% |
| Profit (loss) for the period | 9904 | -€51,108 | -€38,488 | +€12,619 | +24.7% |
| Transfer from tax-exempt reserves | 789 | €17,277 | €17,277 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,830 | -€21,211 | +€12,619 | +37.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.