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 -€22,464
down €22,464 (-4.1%), from €548,304 to €525,840
mainly Contributions, distributions and other (-€50,000) and Investment in fixed assets (net) (-€49,064)
- Tangible fixed assets +€19,008
up €19,008 (+50.6%), from €37,581 to €56,589
of which Furniture and vehicles: +€15,643
- Stocks and contracts -€10,928
down €10,928 (-22.4%), from €48,733 to €37,805
- Receivables within one year -€8,383
down €8,383 (-53.8%), from €15,581 to €7,198
of which Trade receivables: -€9,665
- Reserves -€20,000
down €20,000 (-4.5%), from €441,860 to €421,860
of which Tax-exempt reserves: -€20,000
- Tax, wage and social debts -€16,231
down €16,231 (-29.9%), from €54,366 to €38,135
of which Remuneration and social security: -€12,383
- Profit (loss) carried forward +€12,940
up €12,940 (+10.9%), from €118,992 to €131,931
- Trade debts +€10,033
up €10,033 (+87.6%), from €11,459 to €21,492
- Other debts -€6,968
down €6,968 (-60.0%), from €11,608 to €4,640
- Gross operating margin -€57,007
down €57,007 (-17.8%), from €320,511 to €263,504
- Taxes -€19,652
down €19,652 (-45.7%), from €43,000 to €23,348
- Depreciation +€13,301
up €13,301 (+79.4%), from €16,755 to €30,056
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 | €651,417 | €630,460 | -€20,957 | -3.2% |
| Fixed assets | 21/28 | €38,124 | €57,132 | +€19,008 | +49.9% |
| Tangible fixed assets | 22/27 | €37,581 | €56,589 | +€19,008 | +50.6% |
| Land and buildings | 22 | €7,813 | €7,150 | -€663 | -8.5% |
| Plant, machinery and equipment | 23 | €5,482 | €9,510 | +€4,028 | +73.5% |
| Furniture and vehicles | 24 | €24,286 | €39,929 | +€15,643 | +64.4% |
| Financial fixed assets | 28 | €543 | €543 | = | 0.0% |
| Current assets | 29/58 | €613,293 | €573,329 | -€39,965 | -6.5% |
| Stocks and contracts in progress | 3 | €48,733 | €37,805 | -€10,928 | -22.4% |
| Stocks | 30/36 | €48,733 | €37,805 | -€10,928 | -22.4% |
| Amounts receivable within one year | 40/41 | €15,581 | €7,198 | -€8,383 | -53.8% |
| Trade receivables | 40 | €15,349 | €5,684 | -€9,665 | -63.0% |
| Other amounts receivable | 41 | €232 | €1,514 | +€1,282 | +553.2% |
| Cash at bank and in hand | 54/58 | €548,304 | €525,840 | -€22,464 | -4.1% |
| Deferred charges and accrued income | 490/1 | €675 | €2,485 | +€1,810 | +268.0% |
| Total equity and liabilities | 10/49 | €651,417 | €630,460 | -€20,957 | -3.2% |
| Equity | 10/15 | €573,254 | €566,194 | -€7,061 | -1.2% |
| Contributions | 10/11 | €12,403 | €12,403 | = | 0.0% |
| Capital | 10 | €12,403 | €12,403 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €441,860 | €421,860 | -€20,000 | -4.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €430,000 | €410,000 | -€20,000 | -4.7% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,992 | €131,931 | +€12,940 | +10.9% |
| Amounts payable | 17/49 | €78,163 | €64,266 | -€13,896 | -17.8% |
| Amounts payable after more than one year | 17 | €730 | - | -€730 | |
| Financial debts | 170/4 | €730 | - | -€730 | |
| Amounts payable within one year | 42/48 | €77,433 | €64,266 | -€13,166 | -17.0% |
| Trade debts | 44 | €11,459 | €21,492 | +€10,033 | +87.6% |
| Suppliers | 440/4 | €11,459 | €21,492 | +€10,033 | +87.6% |
| Taxes, remuneration and social security | 45 | €54,366 | €38,135 | -€16,231 | -29.9% |
| Taxes | 450/3 | €22,242 | €18,394 | -€3,848 | -17.3% |
| Remuneration and social security | 454/9 | €32,123 | €19,741 | -€12,383 | -38.5% |
| Other amounts payable | 47/48 | €11,608 | €4,640 | -€6,968 | -60.0% |
| Remuneration, social security and pensions | 62 | €162,763 | €160,772 | -€1,992 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,755 | €30,056 | +€13,301 | +79.4% |
| Other operating charges | 640/8 | €4,161 | €3,951 | -€210 | -5.0% |
| Gross operating margin | 9900 | €320,511 | €263,504 | -€57,007 | -17.8% |
| Operating profit (loss) | 9901 | €136,831 | €68,725 | -€68,106 | -49.8% |
| Financial income | 75/76B | €86 | - | -€86 | |
| Recurring financial income | 75 | €86 | - | -€86 | |
| Financial charges | 65/66B | €923 | €2,438 | +€1,515 | +164.2% |
| Recurring financial charges | 65 | €923 | €2,377 | +€1,454 | +157.6% |
| Non-recurring financial charges | 66B | - | €61 | +€61 | |
| Profit (loss) for the period before taxes | 9903 | €135,994 | €66,287 | -€69,707 | -51.3% |
| Income taxes | 67/77 | €43,000 | €23,348 | -€19,652 | -45.7% |
| Profit (loss) for the period | 9904 | €92,994 | €42,940 | -€50,055 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €92,994 | €42,940 | -€50,055 | -53.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.