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
- Stocks and contracts +€20,624
up €20,624 (+3.6%), from €571,764 to €592,388
- Tangible fixed assets -€14,905
down €14,905 (-4.3%), from €344,302 to €329,397
of which Land and buildings: -€14,769
- Receivables within one year -€12,177
down €12,177 (-35.1%), from €34,702 to €22,525
of which Trade receivables: -€12,741
- Tax, wage and social debts +€29,046
up €29,046 (+2004.5%), from €1,449 to €30,495
of which Remuneration and social security: +€29,200
- Trade debts -€20,351
down €20,351 (-57.5%), from €35,374 to €15,023
- Debts after one year -€17,435
down €17,435 (-5.7%), from €304,970 to €287,535
- Other debts -€14,333
down €14,333 (-4.4%), from €323,849 to €309,515
- Accrued charges and deferred income +€12,736
up €12,736 (+91.2%), from €13,971 to €26,707
- Financial income +€6,295
up €6,295 (+508.5%), from €1,238 to €7,534
- Taxes +€3,187
up €3,187 (+229.6%), from €1,388 to €4,575
- Gross operating margin +€2,542
up €2,542 (+5.1%), from €49,953 to €52,495
- Other operating charges -€2,488
down €2,488 (-19.7%), from €12,660 to €10,171
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 | €958,547 | €946,191 | -€12,356 | -1.3% |
| Fixed assets | 21/28 | €344,302 | €329,397 | -€14,905 | -4.3% |
| Tangible fixed assets | 22/27 | €344,302 | €329,397 | -€14,905 | -4.3% |
| Land and buildings | 22 | €343,408 | €328,639 | -€14,769 | -4.3% |
| Plant, machinery and equipment | 23 | €894 | €758 | -€136 | -15.3% |
| Current assets | 29/58 | €614,245 | €616,794 | +€2,549 | +0.4% |
| Stocks and contracts in progress | 3 | €571,764 | €592,388 | +€20,624 | +3.6% |
| Stocks | 30/36 | €571,764 | €592,388 | +€20,624 | +3.6% |
| Amounts receivable within one year | 40/41 | €34,702 | €22,525 | -€12,177 | -35.1% |
| Trade receivables | 40 | €17,935 | €5,194 | -€12,741 | -71.0% |
| Other amounts receivable | 41 | €16,768 | €17,331 | +€563 | +3.4% |
| Cash at bank and in hand | 54/58 | €7,600 | €1,658 | -€5,942 | -78.2% |
| Deferred charges and accrued income | 490/1 | €179 | €223 | +€44 | +24.5% |
| Total equity and liabilities | 10/49 | €958,547 | €946,191 | -€12,356 | -1.3% |
| Equity | 10/15 | €153,560 | €164,068 | +€10,508 | +6.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €134,560 | €145,068 | +€10,508 | +7.8% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €130,560 | €141,068 | +€10,508 | +8.0% |
| Amounts payable | 17/49 | €804,987 | €782,123 | -€22,864 | -2.8% |
| Amounts payable after more than one year | 17 | €304,970 | €287,535 | -€17,435 | -5.7% |
| Financial debts | 170/4 | €304,970 | €287,535 | -€17,435 | -5.7% |
| Amounts payable within one year | 42/48 | €486,046 | €467,881 | -€18,165 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €26,368 | €17,435 | -€8,934 | -33.9% |
| Financial debts | 43 | €87,638 | €89,599 | +€1,961 | +2.2% |
| Credit institutions | 430/8 | €87,638 | €89,599 | +€1,961 | +2.2% |
| Trade debts | 44 | €35,374 | €15,023 | -€20,351 | -57.5% |
| Suppliers | 440/4 | €35,374 | €15,023 | -€20,351 | -57.5% |
| Advances received on contracts in progress | 46 | €11,368 | €5,814 | -€5,554 | -48.9% |
| Taxes, remuneration and social security | 45 | €1,449 | €30,495 | +€29,046 | +2004.5% |
| Taxes | 450/3 | €1,449 | €1,295 | -€154 | -10.6% |
| Remuneration and social security | 454/9 | - | €29,200 | +€29,200 | |
| Other amounts payable | 47/48 | €323,849 | €309,515 | -€14,333 | -4.4% |
| Accrued charges and deferred income | 492/3 | €13,971 | €26,707 | +€12,736 | +91.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,905 | €14,905 | = | 0.0% |
| Other operating charges | 640/8 | €12,660 | €10,171 | -€2,488 | -19.7% |
| Gross operating margin | 9900 | €49,953 | €52,495 | +€2,542 | +5.1% |
| Operating profit (loss) | 9901 | €22,388 | €27,418 | +€5,030 | +22.5% |
| Financial income | 75/76B | €1,238 | €7,534 | +€6,295 | +508.5% |
| Recurring financial income | 75 | €1,238 | €7,534 | +€6,295 | +508.5% |
| Financial charges | 65/66B | €19,798 | €19,869 | +€71 | +0.4% |
| Recurring financial charges | 65 | €19,798 | €19,869 | +€71 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €3,829 | €15,083 | +€11,255 | +294.0% |
| Income taxes | 67/77 | €1,388 | €4,575 | +€3,187 | +229.6% |
| Profit (loss) for the period | 9904 | €2,440 | €10,508 | +€8,068 | +330.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,440 | €10,508 | +€8,068 | +330.6% |
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 3 October 2026 via checked.be.