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 +€4,012
up €4,012 (+4.0%), from €100,911 to €104,923
mainly Trade debts (+€6,479) and Stocks and contracts (+€3,196)
- Accrued charges and deferred income -€7,401
down €7,401 (-100.0%), from €7,401 to €0
- Trade debts +€6,479
up €6,479 (+12.9%), from €50,175 to €56,653
- Financial charges -€7,367
down €7,367 (-98.8%), from €7,456 to €89
- Gross operating margin -€6,037
down €6,037 (-43.8%), from €13,774 to €7,737
- Other operating charges +€2,522
up €2,522 (+110.9%), from €2,275 to €4,797
- Taxes -€251
down €251 (-47.2%), from €531 to €280
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 | €322,390 | €323,105 | +€715 | +0.2% |
| Fixed assets | 21/28 | €18,942 | €18,064 | -€878 | -4.6% |
| Tangible fixed assets | 22/27 | €18,942 | €18,064 | -€878 | -4.6% |
| Land and buildings | 22 | €14,507 | €13,079 | -€1,429 | -9.8% |
| Plant, machinery and equipment | 23 | €4,435 | €4,985 | +€550 | +12.4% |
| Current assets | 29/58 | €303,448 | €305,041 | +€1,593 | +0.5% |
| Stocks and contracts in progress | 3 | €153,904 | €150,707 | -€3,196 | -2.1% |
| Stocks | 30/36 | €153,904 | €150,707 | -€3,196 | -2.1% |
| Amounts receivable within one year | 40/41 | €47,972 | €48,874 | +€902 | +1.9% |
| Trade receivables | 40 | €47,892 | €48,874 | +€982 | +2.1% |
| Other amounts receivable | 41 | €80 | €0 | -€80 | -100.0% |
| Cash at bank and in hand | 54/58 | €100,911 | €104,923 | +€4,012 | +4.0% |
| Deferred charges and accrued income | 490/1 | €662 | €537 | -€124 | -18.8% |
| Total equity and liabilities | 10/49 | €322,390 | €323,105 | +€715 | +0.2% |
| Equity | 10/15 | €124,300 | €123,895 | -€405 | -0.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €59,002 | €59,002 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €52,805 | €52,805 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,324 | €2,919 | -€405 | -12.2% |
| Amounts payable | 17/49 | €198,090 | €199,210 | +€1,120 | +0.6% |
| Amounts payable within one year | 42/48 | €190,689 | €199,210 | +€8,521 | +4.5% |
| Trade debts | 44 | €50,175 | €56,653 | +€6,479 | +12.9% |
| Suppliers | 440/4 | €50,175 | €56,653 | +€6,479 | +12.9% |
| Taxes, remuneration and social security | 45 | €1,250 | €887 | -€363 | -29.0% |
| Taxes | 450/3 | €1,250 | €887 | -€363 | -29.0% |
| Other amounts payable | 47/48 | €139,264 | €141,670 | +€2,405 | +1.7% |
| Accrued charges and deferred income | 492/3 | €7,401 | €0 | -€7,401 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,863 | €2,975 | +€113 | +3.9% |
| Other operating charges | 640/8 | €2,275 | €4,797 | +€2,522 | +110.9% |
| Gross operating margin | 9900 | €13,774 | €7,737 | -€6,037 | -43.8% |
| Operating profit (loss) | 9901 | €8,637 | -€35 | -€8,672 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €7,456 | €89 | -€7,367 | -98.8% |
| Recurring financial charges | 65 | €7,456 | €89 | -€7,367 | -98.8% |
| Profit (loss) for the period before taxes | 9903 | €1,181 | -€125 | -€1,305 | |
| Income taxes | 67/77 | €531 | €280 | -€251 | -47.2% |
| Profit (loss) for the period | 9904 | €650 | -€405 | -€1,054 | |
| Profit (loss) for the period to be appropriated | 9905 | €650 | -€405 | -€1,054 |
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 4 October 2026 via checked.be.