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 -€9,496
down €9,496 (-26.2%), from €36,289 to €26,793
mainly Debts after one year (-€26,747) and Contributions, distributions and other (-€24,946)
- Stocks and contracts -€6,563
down €6,563 (-10.6%), from €62,174 to €55,611
- Tangible fixed assets -€5,722
down €5,722 (-4.4%), from €129,572 to €123,850
of which Furniture and vehicles: -€16,081
- Deferred charges and accrued income +€2,435
up €2,435 (+181.0%), from €1,345 to €3,780
- Debts after one year -€26,747
down €26,747 (-54.0%), from €49,495 to €22,748
- Reserves +€12,812
up €12,812 (+19.3%), from €66,557 to €79,369
- Other debts -€6,386
down €6,386 (-10.9%), from €58,837 to €52,452
- Trade debts +€2,328
up €2,328 (+13.2%), from €17,660 to €19,988
- Staff costs -€7,416
down €7,416 (-48.5%), from €15,282 to €7,866
- Gross operating margin +€6,560
up €6,560 (+7.7%), from €85,435 to €91,995
- Taxes +€2,518
up €2,518 (+24.8%), from €10,169 to €12,687
- Write-downs +€1,500
new in 2025: €1,500
- Other operating charges -€1,354
down €1,354 (-30.3%), from €4,474 to €3,120
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 | €232,440 | €214,277 | -€18,163 | -7.8% |
| Fixed assets | 21/28 | €129,572 | €123,850 | -€5,722 | -4.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €129,572 | €123,850 | -€5,722 | -4.4% |
| Land and buildings | 22 | €88,221 | €80,931 | -€7,290 | -8.3% |
| Plant, machinery and equipment | 23 | €8,087 | €25,737 | +€17,649 | +218.2% |
| Furniture and vehicles | 24 | €33,264 | €17,182 | -€16,081 | -48.3% |
| Current assets | 29/58 | €102,868 | €90,428 | -€12,441 | -12.1% |
| Stocks and contracts in progress | 3 | €62,174 | €55,611 | -€6,563 | -10.6% |
| Stocks | 30/36 | €62,174 | €55,611 | -€6,563 | -10.6% |
| Amounts receivable within one year | 40/41 | €3,060 | €4,244 | +€1,184 | +38.7% |
| Trade receivables | 40 | €1,980 | €2,735 | +€756 | +38.2% |
| Other amounts receivable | 41 | €1,081 | €1,509 | +€428 | +39.6% |
| Cash at bank and in hand | 54/58 | €36,289 | €26,793 | -€9,496 | -26.2% |
| Deferred charges and accrued income | 490/1 | €1,345 | €3,780 | +€2,435 | +181.0% |
| Total equity and liabilities | 10/49 | €232,440 | €214,277 | -€18,163 | -7.8% |
| Equity | 10/15 | €66,557 | €79,369 | +€12,812 | +19.3% |
| Reserves | 13 | €66,557 | €79,369 | +€12,812 | +19.3% |
| Distributable reserves | 133 | €66,557 | €79,369 | +€12,812 | +19.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €165,884 | €134,909 | -€30,975 | -18.7% |
| Amounts payable after more than one year | 17 | €49,495 | €22,748 | -€26,747 | -54.0% |
| Financial debts | 170/4 | €49,495 | €22,748 | -€26,747 | -54.0% |
| Amounts payable within one year | 42/48 | €114,784 | €110,556 | -€4,228 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €26,828 | €26,747 | -€81 | -0.3% |
| Trade debts | 44 | €17,660 | €19,988 | +€2,328 | +13.2% |
| Suppliers | 440/4 | €17,660 | €19,988 | +€2,328 | +13.2% |
| Taxes, remuneration and social security | 45 | €11,459 | €11,370 | -€89 | -0.8% |
| Taxes | 450/3 | €6,654 | €10,166 | +€3,512 | +52.8% |
| Remuneration and social security | 454/9 | €4,805 | €1,204 | -€3,601 | -74.9% |
| Other amounts payable | 47/48 | €58,837 | €52,452 | -€6,386 | -10.9% |
| Accrued charges and deferred income | 492/3 | €1,605 | €1,605 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €15,282 | €7,866 | -€7,416 | -48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,100 | €28,041 | -€59 | -0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,500 | +€1,500 | |
| Other operating charges | 640/8 | €4,474 | €3,120 | -€1,354 | -30.3% |
| Gross operating margin | 9900 | €85,435 | €91,995 | +€6,560 | +7.7% |
| Operating profit (loss) | 9901 | €37,579 | €51,468 | +€13,889 | +37.0% |
| Financial income | 75/76B | €224 | €230 | +€6 | +2.9% |
| Recurring financial income | 75 | €224 | €230 | +€6 | +2.9% |
| Financial charges | 65/66B | €1,741 | €1,254 | -€487 | -28.0% |
| Recurring financial charges | 65 | €1,741 | €1,254 | -€487 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €36,062 | €50,445 | +€14,383 | +39.9% |
| Income taxes | 67/77 | €10,169 | €12,687 | +€2,518 | +24.8% |
| Profit (loss) for the period | 9904 | €25,893 | €37,758 | +€11,865 | +45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,893 | €37,758 | +€11,865 | +45.8% |
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 6 October 2026 via checked.be.