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
- Cash -€6,264
down €6,264 (-81.3%), from €7,704 to €1,440
mainly Deferred charges and accrued income (-€5,983) and Investment in fixed assets (net) (-€5,528)
- Deferred charges and accrued income +€5,983
up €5,983 (+2.0%), from €293,451 to €299,435
- Tangible fixed assets +€5,336
up €5,336 (+2.7%), from €194,465 to €199,801
of which Land and buildings: +€5,528
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€9,169
down €9,169 (-74.7%), from €12,272 to €3,103
- Taxes +€1,913
new in 2025: €1,913
- Other operating charges +€199
up €199 (+11.8%), from €1,694 to €1,894
- Depreciation -€129
down €129 (-40.2%), from €321 to €192
- Financial income +€124
up €124 (+2.2%), from €5,740 to €5,865
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 | €495,620 | €500,676 | +€5,056 | +1.0% |
| Fixed assets | 21/28 | €194,465 | €199,801 | +€5,336 | +2.7% |
| Tangible fixed assets | 22/27 | €194,465 | €199,801 | +€5,336 | +2.7% |
| Land and buildings | 22 | €183,737 | €189,265 | +€5,528 | +3.0% |
| Plant, machinery and equipment | 23 | €10,536 | €10,536 | = | 0.0% |
| Furniture and vehicles | 24 | €192 | €0 | -€192 | -100% |
| Current assets | 29/58 | €301,155 | €300,875 | -€280 | -0.1% |
| Cash at bank and in hand | 54/58 | €7,704 | €1,440 | -€6,264 | -81.3% |
| Deferred charges and accrued income | 490/1 | €293,451 | €299,435 | +€5,983 | +2.0% |
| Total equity and liabilities | 10/49 | €495,620 | €500,676 | +€5,056 | +1.0% |
| Equity | 10/15 | €297,358 | €301,672 | +€4,314 | +1.5% |
| Contributions | 10/11 | €198,315 | €198,315 | = | 0.0% |
| Capital | 10 | €198,315 | €198,315 | = | 0.0% |
| Issued capital | 100 | €198,315 | €198,315 | = | 0.0% |
| Reserves | 13 | €99,043 | €103,358 | +€4,314 | +4.4% |
| Non-distributable reserves | 130/1 | €19,831 | €19,831 | = | 0.0% |
| Legal reserve | 130 | €19,831 | €19,831 | = | 0.0% |
| Distributable reserves | 133 | €79,212 | €83,526 | +€4,314 | +5.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €198,262 | €199,004 | +€741 | +0.4% |
| Amounts payable within one year | 42/48 | €198,262 | €199,004 | +€741 | +0.4% |
| Trade debts | 44 | €3,112 | €764 | -€2,348 | -75.4% |
| Suppliers | 440/4 | €3,112 | €764 | -€2,348 | -75.4% |
| Taxes, remuneration and social security | 45 | - | €1,913 | +€1,913 | |
| Taxes | 450/3 | - | €1,913 | +€1,913 | |
| Other amounts payable | 47/48 | €195,150 | €196,327 | +€1,177 | +0.6% |
| Non-recurring operating income | 76A | €3,064 | €0 | -€3,064 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €321 | €192 | -€129 | -40.2% |
| Other operating charges | 640/8 | €1,694 | €1,894 | +€199 | +11.8% |
| Gross operating margin | 9900 | €12,272 | €3,103 | -€9,169 | -74.7% |
| Operating profit (loss) | 9901 | €10,256 | €1,017 | -€9,239 | -90.1% |
| Financial income | 75/76B | €5,740 | €5,865 | +€124 | +2.2% |
| Recurring financial income | 75 | €5,740 | €5,865 | +€124 | +2.2% |
| Financial charges | 65/66B | €651 | €655 | +€4 | +0.6% |
| Recurring financial charges | 65 | €651 | €655 | +€4 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €15,345 | €6,227 | -€9,119 | -59.4% |
| Income taxes | 67/77 | - | €1,913 | +€1,913 | |
| Profit (loss) for the period | 9904 | €15,345 | €4,314 | -€11,031 | -71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,345 | €4,314 | -€11,031 | -71.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.