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 +€4,928
up €4,928 (+19.5%), from €25,240 to €30,168
mainly Trade debts (+€14,914) and Depreciation (+€13,386)
- Receivables within one year +€3,145
up €3,145 (+16.6%), from €18,945 to €22,090
of which Other amounts receivable: +€10,638
- Stocks and contracts +€1,320
up €1,320 (+22.1%), from €5,980 to €7,300
- Trade debts +€14,914
up €14,914 (+205.5%), from €7,256 to €22,170
- Advances received -€9,505
down €9,505 (-100.0%), from €9,505 to €0
- Profit (loss) carried forward +€9,464
up €9,464, from -€2,031 to €7,434
- Debts after one year -€8,291
down €8,291 (-40.1%), from €20,668 to €12,377
- Reserves -€7,178
down €7,178 (-20.8%), from €34,462 to €27,284
of which Distributable reserves: -€7,178
- Gross operating margin -€4,361
down €4,361 (-12.7%), from €34,251 to €29,890
- Taxes -€1,720
down €1,720 (-37.3%), from €4,608 to €2,888
- Financial charges -€921
down €921 (-24.8%), from €3,711 to €2,791
- Financial income +€534
up €534 (+218.7%), from €244 to €778
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 | €103,752 | €113,329 | +€9,578 | +9.2% |
| Fixed assets | 21/28 | €51,766 | €51,838 | +€72 | +0.1% |
| Tangible fixed assets | 22/27 | €49,054 | €48,392 | -€661 | -1.3% |
| Plant, machinery and equipment | 23 | €20,075 | €25,426 | +€5,351 | +26.7% |
| Furniture and vehicles | 24 | €28,979 | €21,916 | -€7,063 | -24.4% |
| Other tangible fixed assets | 26 | - | €1,050 | +€1,050 | |
| Financial fixed assets | 28 | €2,712 | €3,445 | +€733 | +27.0% |
| Current assets | 29/58 | €51,986 | €61,491 | +€9,506 | +18.3% |
| Stocks and contracts in progress | 3 | €5,980 | €7,300 | +€1,320 | +22.1% |
| Stocks | 30/36 | €5,980 | €7,300 | +€1,320 | +22.1% |
| Amounts receivable within one year | 40/41 | €18,945 | €22,090 | +€3,145 | +16.6% |
| Trade receivables | 40 | €11,134 | €3,640 | -€7,493 | -67.3% |
| Other amounts receivable | 41 | €7,812 | €18,450 | +€10,638 | +136.2% |
| Cash at bank and in hand | 54/58 | €25,240 | €30,168 | +€4,928 | +19.5% |
| Deferred charges and accrued income | 490/1 | €1,821 | €1,934 | +€113 | +6.2% |
| Total equity and liabilities | 10/49 | €103,752 | €113,329 | +€9,578 | +9.2% |
| Equity | 10/15 | €54,742 | €57,028 | +€2,287 | +4.2% |
| Contributions | 10/11 | €22,310 | €22,310 | = | 0.0% |
| Reserves | 13 | €34,462 | €27,284 | -€7,178 | -20.8% |
| Non-distributable reserves | 130/1 | €2,541 | €2,541 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,541 | €2,541 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,100 | €4,100 | = | 0.0% |
| Distributable reserves | 133 | €27,821 | €20,643 | -€7,178 | -25.8% |
| Profit (loss) carried forward | 14 | -€2,031 | €7,434 | +€9,464 | |
| Amounts payable | 17/49 | €49,010 | €56,301 | +€7,291 | +14.9% |
| Amounts payable after more than one year | 17 | €20,668 | €12,377 | -€8,291 | -40.1% |
| Financial debts | 170/4 | €20,668 | €12,377 | -€8,291 | -40.1% |
| Amounts payable within one year | 42/48 | €28,342 | €43,924 | +€15,582 | +55.0% |
| Current portion of amounts payable after more than one year | 42 | €8,882 | €9,245 | +€364 | +4.1% |
| Trade debts | 44 | €7,256 | €22,170 | +€14,914 | +205.5% |
| Suppliers | 440/4 | €7,256 | €22,170 | +€14,914 | +205.5% |
| Advances received on contracts in progress | 46 | €9,505 | €0 | -€9,505 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,699 | €5,330 | +€2,631 | +97.5% |
| Taxes | 450/3 | €2,699 | €3,830 | +€1,131 | +41.9% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €0 | €7,178 | +€7,178 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,336 | €13,386 | +€50 | +0.4% |
| Other operating charges | 640/8 | €1,933 | €2,138 | +€205 | +10.6% |
| Gross operating margin | 9900 | €34,251 | €29,890 | -€4,361 | -12.7% |
| Operating profit (loss) | 9901 | €18,982 | €14,366 | -€4,616 | -24.3% |
| Financial income | 75/76B | €244 | €778 | +€534 | +218.7% |
| Recurring financial income | 75 | €244 | €778 | +€534 | +218.7% |
| Financial charges | 65/66B | €3,711 | €2,791 | -€921 | -24.8% |
| Recurring financial charges | 65 | €3,711 | €2,791 | -€921 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €15,514 | €12,353 | -€3,162 | -20.4% |
| Income taxes | 67/77 | €4,608 | €2,888 | -€1,720 | -37.3% |
| Profit (loss) for the period | 9904 | €10,906 | €9,464 | -€1,442 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,906 | €9,464 | -€1,442 | -13.2% |
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 7 October 2026 via checked.be.