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 -€273,284
down €273,284 (-91.0%), from €300,219 to €26,935
mainly Debts after one year (-€200,000) and Other debts (-€86,605)
- Tangible fixed assets -€29,490
down €29,490 (-4.2%), from €705,194 to €675,704
of which Land and buildings: -€29,164
- Debts after one year -€200,000
down €200,000 (-40.0%), from €500,000 to €300,000
- Other debts -€86,605
down €86,605 (-99.6%), from €86,933 to €328
- Profit (loss) carried forward -€11,233
new in 2026: -€11,233
- Gross operating margin -€261,156
down €261,156 (-91.2%), from €286,329 to €25,173
- Taxes -€74,161
down €74,161 (-99.2%), from €74,763 to €602
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,008,302 | €702,639 | -€305,662 | -30.3% |
| Fixed assets | 21/28 | €705,194 | €675,704 | -€29,490 | -4.2% |
| Tangible fixed assets | 22/27 | €705,194 | €675,704 | -€29,490 | -4.2% |
| Land and buildings | 22 | €703,913 | €674,750 | -€29,164 | -4.1% |
| Plant, machinery and equipment | 23 | €1,281 | €955 | -€326 | -25.5% |
| Current assets | 29/58 | €303,108 | €26,935 | -€276,173 | -91.1% |
| Amounts receivable within one year | 40/41 | €605 | €0 | -€605 | -100.0% |
| Trade receivables | 40 | €605 | €0 | -€605 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €300,219 | €26,935 | -€273,284 | -91.0% |
| Deferred charges and accrued income | 490/1 | €2,283 | €0 | -€2,283 | -100.0% |
| Total equity and liabilities | 10/49 | €1,008,302 | €702,639 | -€305,662 | -30.3% |
| Equity | 10/15 | €412,705 | €401,471 | -€11,233 | -2.7% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €338,337 | €338,337 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,436 | €7,436 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,436 | €7,436 | = | 0.0% |
| Distributable reserves | 133 | €330,901 | €330,901 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,233 | -€11,233 | |
| Amounts payable | 17/49 | €595,597 | €301,168 | -€294,429 | -49.4% |
| Amounts payable after more than one year | 17 | €500,000 | €300,000 | -€200,000 | -40.0% |
| Financial debts | 170/4 | €500,000 | €300,000 | -€200,000 | -40.0% |
| Amounts payable within one year | 42/48 | €95,597 | €363 | -€95,234 | -99.6% |
| Trade debts | 44 | €1,065 | €35 | -€1,030 | -96.7% |
| Suppliers | 440/4 | €1,065 | €35 | -€1,030 | -96.7% |
| Taxes, remuneration and social security | 45 | €7,600 | €0 | -€7,600 | -100.0% |
| Taxes | 450/3 | €7,600 | €0 | -€7,600 | -100.0% |
| Other amounts payable | 47/48 | €86,933 | €328 | -€86,605 | -99.6% |
| Accrued charges and deferred income | 492/3 | - | €806 | +€806 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,301 | €29,490 | +€1,189 | +4.2% |
| Other operating charges | 640/8 | €8,580 | €6,171 | -€2,409 | -28.1% |
| Gross operating margin | 9900 | €286,329 | €25,173 | -€261,156 | -91.2% |
| Operating profit (loss) | 9901 | €249,448 | -€10,487 | -€259,935 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -100.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Financial charges | 65/66B | €74 | €144 | +€71 | +95.9% |
| Recurring financial charges | 65 | €74 | €144 | +€71 | +95.9% |
| Profit (loss) for the period before taxes | 9903 | €249,378 | -€10,631 | -€260,009 | |
| Income taxes | 67/77 | €74,763 | €602 | -€74,161 | -99.2% |
| Profit (loss) for the period | 9904 | €174,615 | -€11,233 | -€185,848 | |
| Profit (loss) for the period to be appropriated | 9905 | €174,615 | -€11,233 | -€185,848 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.