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 +€2,257
up €2,257 (+31.7%), from €7,113 to €9,370
mainly Net result for the year (+€5,844) and Receivables within one year (+€1,307)
- Receivables within one year -€1,307
down €1,307 (-77.3%), from €1,690 to €383
of which Trade receivables: -€1,322
- Tangible fixed assets -€945
down €945 (-24.4%), from €3,876 to €2,931
of which Plant, machinery and equipment: -€560
- Profit (loss) carried forward +€5,844
up €5,844 (+20.2%), from -€28,957 to -€23,113
- Other debts -€3,742
down €3,742 (-23.1%), from €16,207 to €12,465
- Tax, wage and social debts -€1,446
down €1,446 (-28.5%), from €5,081 to €3,635
of which Remuneration and social security: -€774
- Current portion of long-term debt -€1,389
no longer reported in 2025 (was €1,389)
- Trade debts +€875
up €875 (+77.0%), from €1,137 to €2,011
- Gross operating margin -€9,293
down €9,293 (-40.1%), from €23,160 to €13,867
- Staff costs -€1,702
down €1,702 (-22.6%), from €7,521 to €5,819
- Financial charges +€458
up €458 (+99.4%), from €461 to €919
- Other operating charges -€355
down €355 (-51.1%), from €695 to €340
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 | €20,307 | €20,449 | +€142 | +0.7% |
| Fixed assets | 21/28 | €3,876 | €2,931 | -€945 | -24.4% |
| Tangible fixed assets | 22/27 | €3,876 | €2,931 | -€945 | -24.4% |
| Land and buildings | 22 | €2,550 | €2,271 | -€278 | -10.9% |
| Plant, machinery and equipment | 23 | €1,219 | €659 | -€560 | -45.9% |
| Furniture and vehicles | 24 | €106 | - | -€106 | |
| Current assets | 29/58 | €16,432 | €17,518 | +€1,087 | +6.6% |
| Stocks and contracts in progress | 3 | €7,629 | €7,766 | +€137 | +1.8% |
| Stocks | 30/36 | €7,629 | €7,766 | +€137 | +1.8% |
| Amounts receivable within one year | 40/41 | €1,690 | €383 | -€1,307 | -77.3% |
| Trade receivables | 40 | €1,322 | - | -€1,322 | |
| Other amounts receivable | 41 | €369 | €383 | +€14 | +3.9% |
| Cash at bank and in hand | 54/58 | €7,113 | €9,370 | +€2,257 | +31.7% |
| Total equity and liabilities | 10/49 | €20,307 | €20,449 | +€142 | +0.7% |
| Equity | 10/15 | -€8,506 | -€2,662 | +€5,844 | +68.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,957 | -€23,113 | +€5,844 | +20.2% |
| Amounts payable | 17/49 | €28,814 | €23,111 | -€5,702 | -19.8% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Financial debts | 170/4 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,814 | €18,111 | -€5,702 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €1,389 | - | -€1,389 | |
| Trade debts | 44 | €1,137 | €2,011 | +€875 | +77.0% |
| Suppliers | 440/4 | €1,137 | €2,011 | +€875 | +77.0% |
| Taxes, remuneration and social security | 45 | €5,081 | €3,635 | -€1,446 | -28.5% |
| Taxes | 450/3 | €3,419 | €2,746 | -€672 | -19.7% |
| Remuneration and social security | 454/9 | €1,662 | €888 | -€774 | -46.6% |
| Other amounts payable | 47/48 | €16,207 | €12,465 | -€3,742 | -23.1% |
| Remuneration, social security and pensions | 62 | €7,521 | €5,819 | -€1,702 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,052 | €945 | -€107 | -10.2% |
| Other operating charges | 640/8 | €695 | €340 | -€355 | -51.1% |
| Gross operating margin | 9900 | €23,160 | €13,867 | -€9,293 | -40.1% |
| Operating profit (loss) | 9901 | €13,892 | €6,763 | -€7,129 | -51.3% |
| Financial income | 75/76B | €34 | €0 | -€34 | -99.8% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -99.8% |
| Financial charges | 65/66B | €461 | €919 | +€458 | +99.4% |
| Recurring financial charges | 65 | €461 | €919 | +€458 | +99.4% |
| Profit (loss) for the period before taxes | 9903 | €13,465 | €5,844 | -€7,621 | -56.6% |
| Income taxes | 67/77 | -€5 | - | +€5 | |
| Profit (loss) for the period | 9904 | €13,470 | €5,844 | -€7,626 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,470 | €5,844 | -€7,626 | -56.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.