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
- Cash +€63,906
up €63,906 (+16.7%), from €382,859 to €446,765
mainly Depreciation (+€53,663) and Receivables within one year (+€30,783)
- Tangible fixed assets -€53,663
down €53,663 (-7.3%), from €734,611 to €680,948
- Receivables within one year -€30,783
down €30,783 (-96.6%), from €31,871 to €1,088
of which Trade receivables: -€23,265
- Revaluation surpluses -€26,401
down €26,401 (-20.3%), from €129,907 to €103,506
- Reserves +€19,804
up €19,804 (+3.1%), from €638,585 to €658,390
of which Distributable reserves: +€23,602
- Gross operating margin -€193,964
down €193,964 (-71.7%), from €270,402 to €76,438
- Taxes -€44,559
down €44,559 (-84.5%), from €52,703 to €8,144
- Other operating charges -€2,866
down €2,866 (-11.6%), from €24,618 to €21,752
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 | €1,152,464 | €1,131,924 | -€20,540 | -1.8% |
| Fixed assets | 21/28 | €737,733 | €684,071 | -€53,663 | -7.3% |
| Tangible fixed assets | 22/27 | €734,611 | €680,948 | -€53,663 | -7.3% |
| Land and buildings | 22 | €734,611 | €680,948 | -€53,663 | -7.3% |
| Financial fixed assets | 28 | €3,122 | €3,122 | = | 0.0% |
| Current assets | 29/58 | €414,731 | €447,854 | +€33,123 | +8.0% |
| Amounts receivable within one year | 40/41 | €31,871 | €1,088 | -€30,783 | -96.6% |
| Trade receivables | 40 | €23,265 | €0 | -€23,265 | -100.0% |
| Other amounts receivable | 41 | €8,606 | €1,088 | -€7,518 | -87.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €382,859 | €446,765 | +€63,906 | +16.7% |
| Total equity and liabilities | 10/49 | €1,152,464 | €1,131,924 | -€20,540 | -1.8% |
| Equity | 10/15 | €1,107,520 | €1,100,924 | -€6,596 | -0.6% |
| Contributions | 10/11 | €339,028 | €339,028 | = | 0.0% |
| Capital | 10 | €339,028 | €339,028 | = | 0.0% |
| Issued capital | 100 | €339,028 | €339,028 | = | 0.0% |
| Revaluation surpluses | 12 | €129,907 | €103,506 | -€26,401 | -20.3% |
| Reserves | 13 | €638,585 | €658,390 | +€19,804 | +3.1% |
| Non-distributable reserves | 130/1 | €34,000 | €34,000 | = | 0.0% |
| Legal reserve | 130 | €34,000 | €34,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €49,510 | €45,712 | -€3,798 | -7.7% |
| Distributable reserves | 133 | €555,075 | €578,678 | +€23,602 | +4.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €16,503 | €15,237 | -€1,266 | -7.7% |
| Deferred taxes | 168 | €16,503 | €15,237 | -€1,266 | -7.7% |
| Amounts payable | 17/49 | €28,440 | €15,763 | -€12,677 | -44.6% |
| Amounts payable after more than one year | 17 | €10,265 | €0 | -€10,265 | -100.0% |
| Financial debts | 170/4 | €10,265 | €0 | -€10,265 | -100.0% |
| Amounts payable within one year | 42/48 | €18,175 | €15,763 | -€2,412 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €13,450 | €10,265 | -€3,185 | -23.7% |
| Trade debts | 44 | €3,773 | €1,483 | -€2,290 | -60.7% |
| Suppliers | 440/4 | €3,773 | €1,483 | -€2,290 | -60.7% |
| Taxes, remuneration and social security | 45 | €0 | €3,063 | +€3,063 | |
| Taxes | 450/3 | €0 | €3,063 | +€3,063 | |
| Other amounts payable | 47/48 | €952 | €952 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,170 | €53,663 | -€507 | -0.9% |
| Other operating charges | 640/8 | €24,618 | €21,752 | -€2,866 | -11.6% |
| Non-recurring operating charges | 66A | €1,694 | €0 | -€1,694 | -100.0% |
| Gross operating margin | 9900 | €270,402 | €76,438 | -€193,964 | -71.7% |
| Operating profit (loss) | 9901 | €189,920 | €1,023 | -€188,897 | -99.5% |
| Financial income | 75/76B | €1,341 | €262 | -€1,080 | -80.5% |
| Recurring financial income | 75 | €1,341 | €262 | -€1,080 | -80.5% |
| Financial charges | 65/66B | €1,169 | €1,003 | -€165 | -14.2% |
| Recurring financial charges | 65 | €1,169 | €1,003 | -€165 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €190,093 | €282 | -€189,811 | -99.9% |
| Transfer from deferred taxes | 780 | €1,265 | €1,266 | +€1 | 0.0% |
| Income taxes | 67/77 | €52,703 | €8,144 | -€44,559 | -84.5% |
| Profit (loss) for the period | 9904 | €138,655 | -€6,596 | -€145,252 | |
| Transfer from tax-exempt reserves | 789 | €3,796 | €3,798 | +€2 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €142,452 | -€2,798 | -€145,250 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.