DIMA BOUW: 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 BOUW
Largest movements
- Current investments +€50,000
up €50,000 (+100%), from €50,000 to €100,000
- Cash +€11,118
up €11,118 (+12.1%), from €92,184 to €103,302
mainly Other debts (+€129,350) and Net result for the year (+€53,573)
- Tangible fixed assets -€8,868
down €8,868 (-25.1%), from €35,308 to €26,440
of which Furniture and vehicles: -€6,657
- Other debts +€129,350
up €129,350 (+82,111%), from €158 to €129,507
- Reserves -€96,427
down €96,427 (-55.4%), from €174,211 to €77,784
- Tax, wage and social debts +€19,694
up €19,694 (+610%), from €3,230 to €22,924
of which Taxes: +€22,500
- Debts after one year -€4,500
down €4,500 (-48.4%), from €9,292 to €4,792
- Trade debts +€4,207
up €4,207 (+271%), from €1,550 to €5,757
- Staff costs +€8,030
up €8,030 (+16.0%), from €50,152 to €58,182
- Gross operating margin -€7,985
down €7,985 (-5.5%), from €143,914 to €135,929
- Depreciation +€5,275
up €5,275 (+147%), from €3,593 to €8,868
- Taxes -€3,716
down €3,716 (-21.4%), from €17,340 to €13,625
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.
Derived cash bridge
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 | €201,834 | €256,245 | +€54,411 | +27.0% |
| Fixed assets | 21/28 | €35,308 | €26,440 | -€8,868 | -25.1% |
| Tangible fixed assets | 22/27 | €35,308 | €26,440 | -€8,868 | -25.1% |
| Plant, machinery and equipment | 23 | €3,404 | €1,193 | -€2,211 | -65.0% |
| Furniture and vehicles | 24 | €31,904 | €25,247 | -€6,657 | -20.9% |
| Current assets | 29/58 | €166,526 | €229,805 | +€63,280 | +38.0% |
| Amounts receivable within one year | 40/41 | €24,342 | €26,503 | +€2,162 | +8.9% |
| Trade receivables | 40 | €14,376 | €18,632 | +€4,257 | +29.6% |
| Other amounts receivable | 41 | €9,966 | €7,871 | -€2,095 | -21.0% |
| Current investments | 50/53 | €50,000 | €100,000 | +€50,000 | +100% |
| Cash at bank and in hand | 54/58 | €92,184 | €103,302 | +€11,118 | +12.1% |
| Total equity and liabilities | 10/49 | €201,834 | €256,245 | +€54,411 | +27.0% |
| Equity | 10/15 | €184,211 | €87,784 | -€96,427 | -52.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €174,211 | €77,784 | -€96,427 | -55.4% |
| Distributable reserves | 133 | €174,211 | €77,784 | -€96,427 | -55.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,623 | €168,462 | +€150,838 | +856% |
| Amounts payable after more than one year | 17 | €9,292 | €4,792 | -€4,500 | -48.4% |
| Other amounts payable | 178/9 | €9,292 | €4,792 | -€4,500 | -48.4% |
| Amounts payable within one year | 42/48 | €8,331 | €163,370 | +€155,038 | +1,861% |
| Current portion of amounts payable after more than one year | 42 | €3,394 | €5,181 | +€1,787 | +52.7% |
| Trade debts | 44 | €1,550 | €5,757 | +€4,207 | +271% |
| Suppliers | 440/4 | €1,550 | €5,757 | +€4,207 | +271% |
| Taxes, remuneration and social security | 45 | €3,230 | €22,924 | +€19,694 | +610% |
| Taxes | 450/3 | €0 | €22,500 | +€22,500 | |
| Remuneration and social security | 454/9 | €3,230 | €424 | -€2,806 | -86.9% |
| Other amounts payable | 47/48 | €158 | €129,507 | +€129,350 | +82,111% |
| Accrued charges and deferred income | 492/3 | €0 | €300 | +€300 | |
| Remuneration, social security and pensions | 62 | €50,152 | €58,182 | +€8,030 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,593 | €8,868 | +€5,275 | +147% |
| Other operating charges | 640/8 | €865 | €889 | +€24 | +2.8% |
| Gross operating margin | 9900 | €143,914 | €135,929 | -€7,985 | -5.5% |
| Operating profit (loss) | 9901 | €89,304 | €67,990 | -€21,314 | -23.9% |
| Financial charges | 65/66B | €1,000 | €792 | -€207 | -20.7% |
| Recurring financial charges | 65 | €1,000 | €792 | -€207 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €88,304 | €67,198 | -€21,106 | -23.9% |
| Income taxes | 67/77 | €17,340 | €13,625 | -€3,716 | -21.4% |
| Profit (loss) for the period | 9904 | €70,964 | €53,573 | -€17,391 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €70,964 | €53,573 | -€17,391 | -24.5% |
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 21 October 2026 via checked.be.