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
- Receivables within one year -€35,830
down €35,830 (-45.7%), from €78,321 to €42,491
- Tangible fixed assets -€16,565
down €16,565 (-11.2%), from €147,810 to €131,246
of which Furniture and vehicles: -€9,381
- Stocks and contracts -€10,547
down €10,547 (-7.6%), from €139,666 to €129,119
- Deferred charges and accrued income +€4,324
up €4,324 (+378.9%), from €1,141 to €5,466
- Other debts -€63,214
down €63,214 (-83.1%), from €76,079 to €12,865
- Trade debts -€34,954
down €34,954 (-44.1%), from €79,204 to €44,250
- Debts after one year +€31,375
up €31,375 (+99.4%), from €31,564 to €62,939
- Current portion of long-term debt -€19,243
down €19,243 (-52.1%), from €36,929 to €17,686
- Reserves +€17,820
up €17,820 (+17.4%), from €102,190 to €120,010
- Staff costs +€7,612
up €7,612 (+50.3%), from €15,127 to €22,740
- Gross operating margin -€7,108
down €7,108 (-8.6%), from €82,193 to €75,085
- Depreciation -€4,764
down €4,764 (-18.3%), from €26,061 to €21,297
- Financial charges -€4,096
down €4,096 (-53.0%), from €7,721 to €3,625
- Taxes -€877
down €877 (-8.9%), from €9,903 to €9,025
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €366,938 | €308,321 | -€58,617 | -16.0% |
| Fixed assets | 21/28 | €147,810 | €131,246 | -€16,565 | -11.2% |
| Tangible fixed assets | 22/27 | €147,810 | €131,246 | -€16,565 | -11.2% |
| Land and buildings | 22 | €108,420 | €104,896 | -€3,524 | -3.3% |
| Plant, machinery and equipment | 23 | €5,875 | €2,215 | -€3,660 | -62.3% |
| Furniture and vehicles | 24 | €33,515 | €24,134 | -€9,381 | -28.0% |
| Current assets | 29/58 | €219,128 | €177,075 | -€42,053 | -19.2% |
| Stocks and contracts in progress | 3 | €139,666 | €129,119 | -€10,547 | -7.6% |
| Stocks | 30/36 | €139,666 | €129,119 | -€10,547 | -7.6% |
| Amounts receivable within one year | 40/41 | €78,321 | €42,491 | -€35,830 | -45.7% |
| Trade receivables | 40 | €78,321 | €42,491 | -€35,830 | -45.7% |
| Deferred charges and accrued income | 490/1 | €1,141 | €5,466 | +€4,324 | +378.9% |
| Total equity and liabilities | 10/49 | €366,938 | €308,321 | -€58,617 | -16.0% |
| Equity | 10/15 | €110,190 | €128,010 | +€17,820 | +16.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €102,190 | €120,010 | +€17,820 | +17.4% |
| Distributable reserves | 133 | €102,190 | €120,010 | +€17,820 | +17.4% |
| Investment grants | 15 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €256,748 | €180,311 | -€76,437 | -29.8% |
| Amounts payable after more than one year | 17 | €31,564 | €62,939 | +€31,375 | +99.4% |
| Financial debts | 170/4 | €31,564 | €62,939 | +€31,375 | +99.4% |
| Amounts payable within one year | 42/48 | €225,184 | €117,372 | -€107,812 | -47.9% |
| Current portion of amounts payable after more than one year | 42 | €36,929 | €17,686 | -€19,243 | -52.1% |
| Financial debts | 43 | €15,855 | €30,173 | +€14,318 | +90.3% |
| Credit institutions | 430/8 | €15,855 | €30,173 | +€14,318 | +90.3% |
| Trade debts | 44 | €79,204 | €44,250 | -€34,954 | -44.1% |
| Suppliers | 440/4 | €79,204 | €44,250 | -€34,954 | -44.1% |
| Taxes, remuneration and social security | 45 | €17,117 | €12,398 | -€4,719 | -27.6% |
| Taxes | 450/3 | €14,264 | €9,494 | -€4,770 | -33.4% |
| Remuneration and social security | 454/9 | €2,853 | €2,904 | +€51 | +1.8% |
| Other amounts payable | 47/48 | €76,079 | €12,865 | -€63,214 | -83.1% |
| Remuneration, social security and pensions | 62 | €15,127 | €22,740 | +€7,612 | +50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,061 | €21,297 | -€4,764 | -18.3% |
| Other operating charges | 640/8 | €384 | €579 | +€194 | +50.5% |
| Gross operating margin | 9900 | €82,193 | €75,085 | -€7,108 | -8.6% |
| Operating profit (loss) | 9901 | €40,620 | €30,470 | -€10,150 | -25.0% |
| Financial charges | 65/66B | €7,721 | €3,625 | -€4,096 | -53.0% |
| Recurring financial charges | 65 | €7,721 | €3,625 | -€4,096 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | €32,899 | €26,845 | -€6,054 | -18.4% |
| Income taxes | 67/77 | €9,903 | €9,025 | -€877 | -8.9% |
| Profit (loss) for the period | 9904 | €22,997 | €17,820 | -€5,177 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,997 | €17,820 | -€5,177 | -22.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.