DIMA: 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.
DIMA
Largest movements
- Tangible fixed assets -€11,182
down €11,182 (-14.8%), from €75,703 to €64,521
of which Plant, machinery and equipment: -€8,145
- Stocks and contracts -€7,329
down €7,329 (-6.2%), from €117,695 to €110,366
of which Contracts in progress: -€7,217
- Cash +€5,810
up €5,810 (+1,757%), from €331 to €6,140
mainly Depreciation (+€13,682) and Net result for the year (+€12,045)
- Receivables within one year -€4,199
down €4,199 (-9.5%), from €44,104 to €39,905
of which Trade receivables: -€4,047
- Short-term financial debts -€16,316
down €16,316 (-100%), from €16,316 to €0
- Reserves +€12,045
up €12,045 (+37.8%), from €31,874 to €43,919
of which Distributable reserves: +€12,045
- Trade debts -€9,948
down €9,948 (-23.0%), from €43,324 to €33,375
- Debts after one year -€8,743
down €8,743 (-11.0%), from €79,264 to €70,521
of which Financial debts: -€8,743
- Other debts +€7,364
up €7,364 (+29.3%), from €25,091 to €32,455
- Gross operating margin +€39,383
up €39,383 (+40.0%), from €98,366 to €137,749
- Staff costs +€2,264
up €2,264 (+2.3%), from €99,117 to €101,381
- Depreciation +€1,605
up €1,605 (+13.3%), from €12,077 to €13,682
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 | €241,603 | €224,229 | -€17,374 | -7.2% |
| Fixed assets | 21/28 | €75,703 | €64,521 | -€11,182 | -14.8% |
| Tangible fixed assets | 22/27 | €75,703 | €64,521 | -€11,182 | -14.8% |
| Plant, machinery and equipment | 23 | €58,635 | €50,490 | -€8,145 | -13.9% |
| Furniture and vehicles | 24 | €17,068 | €14,031 | -€3,037 | -17.8% |
| Current assets | 29/58 | €165,900 | €159,708 | -€6,192 | -3.7% |
| Stocks and contracts in progress | 3 | €117,695 | €110,366 | -€7,329 | -6.2% |
| Stocks | 30/36 | €88,935 | €88,823 | -€112 | -0.1% |
| Contracts in progress | 37 | €28,760 | €21,543 | -€7,217 | -25.1% |
| Amounts receivable within one year | 40/41 | €44,104 | €39,905 | -€4,199 | -9.5% |
| Trade receivables | 40 | €43,952 | €39,905 | -€4,047 | -9.2% |
| Other amounts receivable | 41 | €151 | €0 | -€151 | -100% |
| Cash at bank and in hand | 54/58 | €331 | €6,140 | +€5,810 | +1,757% |
| Deferred charges and accrued income | 490/1 | €3,771 | €3,297 | -€474 | -12.6% |
| Total equity and liabilities | 10/49 | €241,603 | €224,229 | -€17,374 | -7.2% |
| Equity | 10/15 | €50,466 | €62,511 | +€12,045 | +23.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €31,874 | €43,919 | +€12,045 | +37.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €31,874 | €43,919 | +€12,045 | +37.8% |
| Amounts payable | 17/49 | €191,137 | €161,719 | -€29,418 | -15.4% |
| Amounts payable after more than one year | 17 | €79,264 | €70,521 | -€8,743 | -11.0% |
| Financial debts | 170/4 | €29,264 | €20,521 | -€8,743 | -29.9% |
| Other amounts payable | 178/9 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €111,873 | €91,198 | -€20,675 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €12,894 | €8,743 | -€4,151 | -32.2% |
| Financial debts | 43 | €16,316 | €0 | -€16,316 | -100% |
| Credit institutions | 430/8 | €16,316 | €0 | -€16,316 | -100% |
| Trade debts | 44 | €43,324 | €33,375 | -€9,948 | -23.0% |
| Suppliers | 440/4 | €43,324 | €33,375 | -€9,948 | -23.0% |
| Taxes, remuneration and social security | 45 | €14,248 | €16,624 | +€2,376 | +16.7% |
| Taxes | 450/3 | €438 | €4,227 | +€3,789 | +865% |
| Remuneration and social security | 454/9 | €13,810 | €12,397 | -€1,413 | -10.2% |
| Other amounts payable | 47/48 | €25,091 | €32,455 | +€7,364 | +29.3% |
| Remuneration, social security and pensions | 62 | €99,117 | €101,381 | +€2,264 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,077 | €13,682 | +€1,605 | +13.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,254 | €0 | -€1,254 | -100% |
| Other operating charges | 640/8 | €7,617 | €6,352 | -€1,264 | -16.6% |
| Gross operating margin | 9900 | €98,366 | €137,749 | +€39,383 | +40.0% |
| Operating profit (loss) | 9901 | -€21,698 | €16,333 | +€38,031 | |
| Financial income | 75/76B | €900 | €2,031 | +€1,131 | +126% |
| Recurring financial income | 75 | €900 | €2,031 | +€1,131 | +126% |
| Financial charges | 65/66B | €4,355 | €4,841 | +€486 | +11.2% |
| Recurring financial charges | 65 | €4,355 | €4,841 | +€486 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | -€25,154 | €13,523 | +€38,676 | |
| Income taxes | 67/77 | €274 | €1,478 | +€1,204 | +439% |
| Profit (loss) for the period | 9904 | -€25,428 | €12,045 | +€37,472 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,428 | €12,045 | +€37,472 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.