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
- Receivables within one year -€149,277
down €149,277 (-98.5%), from €151,617 to €2,340
of which Other amounts receivable: -€151,617
- Cash -€4,101
down €4,101 (-43.9%), from €9,351 to €5,250
mainly Debts after one year (-€150,000) and Tax, wage and social debts (-€5,213)
- Debts after one year -€150,000
no longer reported in 2025 (was €150,000)
- Tax, wage and social debts -€5,213
no longer reported in 2025 (was €5,213)
- Profit (loss) carried forward +€3,275
up €3,275 (+23.0%), from -€14,235 to -€10,960
- Gross operating margin -€9,320
down €9,320 (-82.3%), from €11,318 to €1,998
- Financial income -€7,385
down €7,385 (-83.3%), from €8,862 to €1,477
- Other operating charges -€325
down €325 (-66.7%), from €487 to €162
- Financial charges -€133
down €133 (-77.8%), from €171 to €38
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 | €160,968 | €7,590 | -€153,378 | -95.3% |
| Current assets | 29/58 | €160,968 | €7,590 | -€153,378 | -95.3% |
| Amounts receivable within one year | 40/41 | €151,617 | €2,340 | -€149,277 | -98.5% |
| Trade receivables | 40 | - | €2,340 | +€2,340 | |
| Other amounts receivable | 41 | €151,617 | - | -€151,617 | |
| Cash at bank and in hand | 54/58 | €9,351 | €5,250 | -€4,101 | -43.9% |
| Total equity and liabilities | 10/49 | €160,968 | €7,590 | -€153,378 | -95.3% |
| Equity | 10/15 | €4,315 | €7,590 | +€3,275 | +75.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,235 | -€10,960 | +€3,275 | +23.0% |
| Amounts payable | 17/49 | €156,653 | - | -€156,653 | |
| Amounts payable after more than one year | 17 | €150,000 | - | -€150,000 | |
| Financial debts | 170/4 | €150,000 | - | -€150,000 | |
| Amounts payable within one year | 42/48 | €6,653 | - | -€6,653 | |
| Trade debts | 44 | €1,440 | - | -€1,440 | |
| Suppliers | 440/4 | €1,440 | - | -€1,440 | |
| Taxes, remuneration and social security | 45 | €5,213 | - | -€5,213 | |
| Taxes | 450/3 | €5,213 | - | -€5,213 | |
| Other operating charges | 640/8 | €487 | €162 | -€325 | -66.7% |
| Gross operating margin | 9900 | €11,318 | €1,998 | -€9,320 | -82.3% |
| Operating profit (loss) | 9901 | €10,831 | €1,836 | -€8,995 | -83.0% |
| Financial income | 75/76B | €8,862 | €1,477 | -€7,385 | -83.3% |
| Recurring financial income | 75 | €8,862 | €1,477 | -€7,385 | -83.3% |
| Financial charges | 65/66B | €171 | €38 | -€133 | -77.8% |
| Recurring financial charges | 65 | €171 | €38 | -€133 | -77.8% |
| Profit (loss) for the period before taxes | 9903 | €19,522 | €3,275 | -€16,247 | -83.2% |
| Profit (loss) for the period | 9904 | €19,522 | €3,275 | -€16,247 | -83.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,522 | €3,275 | -€16,247 | -83.2% |
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 10 October 2026 via checked.be.