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
- Tangible fixed assets +€35,541
up €35,541 (+15.4%), from €230,794 to €266,336
of which Furniture and vehicles: +€38,452
- Receivables within one year -€14,766
down €14,766 (-53.9%), from €27,386 to €12,620
of which Trade receivables: -€14,717
- Cash +€5,527
up €5,527 (+4.7%), from €118,422 to €123,949
mainly Net result for the year (+€60,128) and Receivables within one year (+€14,766)
- Reserves +€40,128
up €40,128 (+13.0%), from €308,201 to €348,328
- Tax, wage and social debts -€8,336
down €8,336 (-39.5%), from €21,082 to €12,747
- Gross operating margin +€15,966
up €15,966 (+19.5%), from €81,896 to €97,862
- Taxes +€4,745
up €4,745 (+24.9%), from €19,041 to €23,785
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 | €388,239 | €415,790 | +€27,551 | +7.1% |
| Fixed assets | 21/28 | €230,794 | €266,336 | +€35,541 | +15.4% |
| Tangible fixed assets | 22/27 | €230,794 | €266,336 | +€35,541 | +15.4% |
| Land and buildings | 22 | €229,438 | €226,527 | -€2,911 | -1.3% |
| Furniture and vehicles | 24 | €1,356 | €39,809 | +€38,452 | +2835.2% |
| Current assets | 29/58 | €157,445 | €149,455 | -€7,990 | -5.1% |
| Amounts receivable within one year | 40/41 | €27,386 | €12,620 | -€14,766 | -53.9% |
| Trade receivables | 40 | €27,337 | €12,620 | -€14,717 | -53.8% |
| Other amounts receivable | 41 | €49 | - | -€49 | |
| Current investments | 50/53 | €7,768 | €8,939 | +€1,171 | +15.1% |
| Cash at bank and in hand | 54/58 | €118,422 | €123,949 | +€5,527 | +4.7% |
| Deferred charges and accrued income | 490/1 | €3,869 | €3,946 | +€78 | +2.0% |
| Total equity and liabilities | 10/49 | €388,239 | €415,790 | +€27,551 | +7.1% |
| Equity | 10/15 | €322,015 | €362,142 | +€40,128 | +12.5% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €308,201 | €348,328 | +€40,128 | +13.0% |
| Distributable reserves | 133 | €308,201 | €348,328 | +€40,128 | +13.0% |
| Profit (loss) carried forward | 14 | €7,609 | €7,609 | = | 0.0% |
| Amounts payable | 17/49 | €66,224 | €53,648 | -€12,576 | -19.0% |
| Amounts payable within one year | 42/48 | €66,224 | €53,648 | -€12,576 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €3,417 | - | -€3,417 | |
| Financial debts | 43 | €651 | €236 | -€415 | -63.7% |
| Credit institutions | 430/8 | €651 | €236 | -€415 | -63.7% |
| Trade debts | 44 | €57 | €1,283 | +€1,226 | +2157.2% |
| Suppliers | 440/4 | €57 | €1,283 | +€1,226 | +2157.2% |
| Taxes, remuneration and social security | 45 | €21,082 | €12,747 | -€8,336 | -39.5% |
| Taxes | 450/3 | €21,082 | €12,747 | -€8,336 | -39.5% |
| Other amounts payable | 47/48 | €41,017 | €39,382 | -€1,635 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,951 | €10,086 | +€135 | +1.4% |
| Other operating charges | 640/8 | €3,979 | €4,132 | +€154 | +3.9% |
| Gross operating margin | 9900 | €81,896 | €97,862 | +€15,966 | +19.5% |
| Operating profit (loss) | 9901 | €67,967 | €83,644 | +€15,677 | +23.1% |
| Financial income | 75/76B | €228 | €452 | +€224 | +98.4% |
| Recurring financial income | 75 | €228 | €452 | +€224 | +98.4% |
| Financial charges | 65/66B | €988 | €183 | -€805 | -81.4% |
| Recurring financial charges | 65 | €988 | €183 | -€805 | -81.4% |
| Profit (loss) for the period before taxes | 9903 | €67,207 | €83,913 | +€16,706 | +24.9% |
| Income taxes | 67/77 | €19,041 | €23,785 | +€4,745 | +24.9% |
| Profit (loss) for the period | 9904 | €48,166 | €60,128 | +€11,962 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,166 | €60,128 | +€11,962 | +24.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.