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 +€51,773
up €51,773 (+33.4%), from €154,957 to €206,730
mainly Trade debts (+€25,042) and Net result for the year (+€22,526)
- Tangible fixed assets +€7,857
new in 2024: €7,857
- Receivables within one year +€6,775
up €6,775 (+15.2%), from €44,514 to €51,289
of which Trade receivables: +€21,422
- Trade debts +€25,042
up €25,042 (+93.2%), from €26,864 to €51,906
- Profit (loss) carried forward +€22,527
up €22,527 (+15.3%), from €147,413 to €169,940
- Advances received +€12,461
new in 2024: €12,461
- Tax, wage and social debts +€6,375
up €6,375 (+83.8%), from €7,604 to €13,979
of which Taxes: +€5,226
- Gross operating margin -€4,632
down €4,632 (-6.2%), from €74,775 to €70,143
- Taxes -€3,152
down €3,152 (-35.9%), from €8,783 to €5,631
- Staff costs -€1,577
down €1,577 (-4.2%), from €37,363 to €35,786
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €202,332 | €268,737 | +€66,405 | +32.8% |
| Fixed assets | 21/28 | €2,861 | €10,718 | +€7,857 | +274.6% |
| Tangible fixed assets | 22/27 | - | €7,857 | +€7,857 | |
| Furniture and vehicles | 24 | - | €7,857 | +€7,857 | |
| Financial fixed assets | 28 | €2,861 | €2,861 | = | 0.0% |
| Current assets | 29/58 | €199,471 | €258,019 | +€58,548 | +29.4% |
| Amounts receivable within one year | 40/41 | €44,514 | €51,289 | +€6,775 | +15.2% |
| Trade receivables | 40 | €17,686 | €39,108 | +€21,422 | +121.1% |
| Other amounts receivable | 41 | €26,828 | €12,181 | -€14,647 | -54.6% |
| Cash at bank and in hand | 54/58 | €154,957 | €206,730 | +€51,773 | +33.4% |
| Total equity and liabilities | 10/49 | €202,332 | €268,737 | +€66,405 | +32.8% |
| Equity | 10/15 | €167,864 | €190,391 | +€22,527 | +13.4% |
| 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 | €147,413 | €169,940 | +€22,527 | +15.3% |
| Amounts payable | 17/49 | €34,468 | €78,346 | +€43,878 | +127.3% |
| Amounts payable within one year | 42/48 | €34,468 | €78,346 | +€43,878 | +127.3% |
| Trade debts | 44 | €26,864 | €51,906 | +€25,042 | +93.2% |
| Suppliers | 440/4 | €26,864 | €51,906 | +€25,042 | +93.2% |
| Advances received on contracts in progress | 46 | - | €12,461 | +€12,461 | |
| Taxes, remuneration and social security | 45 | €7,604 | €13,979 | +€6,375 | +83.8% |
| Taxes | 450/3 | €448 | €5,674 | +€5,226 | +1166.5% |
| Remuneration and social security | 454/9 | €7,156 | €8,305 | +€1,149 | +16.1% |
| Remuneration, social security and pensions | 62 | €37,363 | €35,786 | -€1,577 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,333 | €3,928 | -€405 | -9.3% |
| Other operating charges | 640/8 | €3,118 | €3,460 | +€342 | +11.0% |
| Gross operating margin | 9900 | €74,775 | €70,143 | -€4,632 | -6.2% |
| Operating profit (loss) | 9901 | €29,961 | €26,969 | -€2,992 | -10.0% |
| Financial income | 75/76B | €743 | €1,233 | +€490 | +65.9% |
| Recurring financial income | 75 | €743 | €1,233 | +€490 | +65.9% |
| Non-recurring financial income | 76B | €743 | €1,233 | +€490 | +65.9% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €30,659 | €28,157 | -€2,502 | -8.2% |
| Income taxes | 67/77 | €8,783 | €5,631 | -€3,152 | -35.9% |
| Profit (loss) for the period | 9904 | €21,876 | €22,526 | +€650 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,876 | €22,526 | +€650 | +3.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.