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.
What changed
DIMA
NACE 46.450, Wholesale of perfume and cosmetics
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€65,233
2024 · -€61,605-€3,628
Equity
€74,804
2024 · €140,037-€65,233
Cash
€3,446
2024 · €6,802-€3,355
Balance sheet total
€1.1m
2024 · €1.1m-€44,008
Largest movements
Assets
- Tangible fixed assets -€36,417
down €36,417 (-86.6%), from €42,059 to €5,642
of which Other tangible fixed assets: -€35,361
Equity and liabilities
- Profit (loss) carried forward -€65,233
down €65,233 (-6.0%), from -€1.1m to -€1.2m
- Debts after one year +€32,208
up €32,208 (+36.5%), from €88,338 to €120,546
Income statement
- Staff costs -€38,214
down €38,214 (-35.4%), from €108,006 to €69,792
- Other operating charges +€34,514
up €34,514 (+1866.8%), from €1,849 to €36,362
- Gross operating margin -€9,518
down €9,518 (-15.4%), from €61,605 to €52,087
- Depreciation -€6,827
down €6,827 (-79.7%), from €8,568 to €1,741
- Financial charges +€4,657
up €4,657 (+105.2%), from €4,426 to €9,083
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.
Result 2024
-€61,605
Gross operating margin
-€9,518
Staff costs
+€38,214
Depreciation
+€6,827
Other operating charges
-€34,514
Financial income
-€141
Financial charges
-€4,657
Taxes
+€159
Result 2025
-€65,233
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.
From operations
-€83,869
Investment
+€34,676
Financing
+€45,838
Cash 2024
€6,802
From operations (derived)
-€83,869
Net result for the year
-€65,233
Depreciation
+€1,741
Stocks and contracts
+€8,699
Receivables within one year
-€1,998
Deferred charges and accrued income
-€2,466
Trade debts
-€10,211
Tax, wage and social debts
-€6,652
Other debts
-€7,749
Investment (derived)
+€34,676
Investment in fixed assets (net)
+€34,676
Financing
+€45,838
Debts after one year
+€32,208
Current portion of long-term debt
+€5,130
Short-term financial debts
+€8,500
Cash 2025
€3,446
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,101,259 | €1,057,252 | -€44,008 | -4.0% |
| Fixed assets | 21/28 | €115,639 | €79,222 | -€36,417 | -31.5% |
| Intangible fixed assets | 21 | €70,000 | €70,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €42,059 | €5,642 | -€36,417 | -86.6% |
| Plant, machinery and equipment | 23 | €1,067 | €550 | -€517 | -48.4% |
| Furniture and vehicles | 24 | €1,025 | €487 | -€539 | -52.5% |
| Other tangible fixed assets | 26 | €39,966 | €4,605 | -€35,361 | -88.5% |
| Financial fixed assets | 28 | €3,580 | €3,580 | = | 0.0% |
| Current assets | 29/58 | €985,620 | €978,030 | -€7,591 | -0.8% |
| Stocks and contracts in progress | 3 | €948,334 | €939,634 | -€8,699 | -0.9% |
| Stocks | 30/36 | €948,334 | €939,634 | -€8,699 | -0.9% |
| Amounts receivable within one year | 40/41 | €29,001 | €30,999 | +€1,998 | +6.9% |
| Trade receivables | 40 | €28,994 | €23,727 | -€5,266 | -18.2% |
| Other amounts receivable | 41 | €8 | €7,272 | +€7,265 | +96602.8% |
| Cash at bank and in hand | 54/58 | €6,802 | €3,446 | -€3,355 | -49.3% |
| Deferred charges and accrued income | 490/1 | €1,484 | €3,950 | +€2,466 | +166.2% |
| Total equity and liabilities | 10/49 | €1,101,259 | €1,057,252 | -€44,008 | -4.0% |
| Equity | 10/15 | €140,037 | €74,804 | -€65,233 | -46.6% |
| Contributions | 10/11 | €1,210,000 | €1,210,000 | = | 0.0% |
| Capital | 10 | €1,210,000 | €1,210,000 | = | 0.0% |
| Issued capital | 100 | €1,210,000 | €1,210,000 | = | 0.0% |
| Reserves | 13 | €20,659 | €20,659 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,639 | €18,639 | = | 0.0% |
| Legal reserve | 130 | €18,639 | €18,639 | = | 0.0% |
| Distributable reserves | 133 | €2,019 | €2,019 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,090,622 | -€1,155,855 | -€65,233 | -6.0% |
| Amounts payable | 17/49 | €961,222 | €982,448 | +€21,225 | +2.2% |
| Amounts payable after more than one year | 17 | €88,338 | €120,546 | +€32,208 | +36.5% |
| Financial debts | 170/4 | €88,338 | €120,546 | +€32,208 | +36.5% |
| Amounts payable within one year | 42/48 | €872,885 | €861,902 | -€10,983 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €6,662 | €11,792 | +€5,130 | +77.0% |
| Financial debts | 43 | €8,000 | €16,500 | +€8,500 | +106.3% |
| Credit institutions | 430/8 | €8,000 | €16,500 | +€8,500 | +106.3% |
| Trade debts | 44 | €49,797 | €39,586 | -€10,211 | -20.5% |
| Suppliers | 440/4 | €49,797 | €39,586 | -€10,211 | -20.5% |
| Taxes, remuneration and social security | 45 | €29,097 | €22,446 | -€6,652 | -22.9% |
| Taxes | 450/3 | €13,178 | €16,149 | +€2,970 | +22.5% |
| Remuneration and social security | 454/9 | €15,919 | €6,297 | -€9,622 | -60.4% |
| Other amounts payable | 47/48 | €779,328 | €771,579 | -€7,749 | -1.0% |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Remuneration, social security and pensions | 62 | €108,006 | €69,792 | -€38,214 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,568 | €1,741 | -€6,827 | -79.7% |
| Other operating charges | 640/8 | €1,849 | €36,362 | +€34,514 | +1866.8% |
| Gross operating margin | 9900 | €61,605 | €52,087 | -€9,518 | -15.4% |
| Operating profit (loss) | 9901 | -€56,818 | -€55,808 | +€1,010 | +1.8% |
| Financial income | 75/76B | €196 | €55 | -€141 | -71.8% |
| Recurring financial income | 75 | €196 | €55 | -€141 | -71.8% |
| Financial charges | 65/66B | €4,426 | €9,083 | +€4,657 | +105.2% |
| Recurring financial charges | 65 | €4,426 | €9,083 | +€4,657 | +105.2% |
| Profit (loss) for the period before taxes | 9903 | -€61,049 | -€64,836 | -€3,787 | -6.2% |
| Income taxes | 67/77 | €556 | €397 | -€159 | -28.6% |
| Profit (loss) for the period | 9904 | -€61,605 | -€65,233 | -€3,628 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,605 | -€65,233 | -€3,628 | -5.9% |
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 11 October 2026 via checked.be.