DIMA CHASSIS: 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 CHASSIS
Largest movements
- Receivables within one year +€58,584
up €58,584 (+36.5%), from €160,393 to €218,977
of which Trade receivables: +€71,650
- Cash -€40,697
down €40,697 (-52.6%), from €77,324 to €36,627
mainly Receivables within one year (-€58,584) and Tax, wage and social debts (-€17,086)
- Tangible fixed assets -€26,649
down €26,649 (-13.1%), from €203,842 to €177,193
of which Furniture and vehicles: -€13,437
- Trade debts +€26,948
up €26,948 (+27.6%), from €97,697 to €124,645
- Tax, wage and social debts -€17,086
down €17,086 (-73.1%), from €23,362 to €6,276
of which Taxes: -€15,477
- Debts after one year -€11,505
down €11,505 (-68.3%), from €16,843 to €5,338
- Gross operating margin -€67,249
down €67,249 (-25.0%), from €269,484 to €202,235
- Taxes -€3,843
down €3,843 (-20.7%), from €18,521 to €14,678
- Financial charges -€3,821
down €3,821 (-71.5%), from €5,341 to €1,520
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 | €510,276 | €504,934 | -€5,342 | -1.0% |
| Fixed assets | 21/28 | €203,842 | €177,193 | -€26,649 | -13.1% |
| Tangible fixed assets | 22/27 | €203,842 | €177,193 | -€26,649 | -13.1% |
| Land and buildings | 22 | €132,900 | €128,625 | -€4,275 | -3.2% |
| Plant, machinery and equipment | 23 | €44,067 | €35,130 | -€8,937 | -20.3% |
| Furniture and vehicles | 24 | €26,875 | €13,438 | -€13,437 | -50.0% |
| Current assets | 29/58 | €306,434 | €327,741 | +€21,307 | +7.0% |
| Stocks and contracts in progress | 3 | €68,717 | €72,137 | +€3,420 | +5.0% |
| Stocks | 30/36 | €68,717 | €72,137 | +€3,420 | +5.0% |
| Amounts receivable within one year | 40/41 | €160,393 | €218,977 | +€58,584 | +36.5% |
| Trade receivables | 40 | €72,278 | €143,928 | +€71,650 | +99.1% |
| Other amounts receivable | 41 | €88,115 | €75,049 | -€13,066 | -14.8% |
| Cash at bank and in hand | 54/58 | €77,324 | €36,627 | -€40,697 | -52.6% |
| Total equity and liabilities | 10/49 | €510,276 | €504,934 | -€5,342 | -1.0% |
| Equity | 10/15 | €192,113 | €197,083 | +€4,970 | +2.6% |
| Contributions | 10/11 | €13,640 | €13,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | €178,473 | €183,443 | +€4,970 | +2.8% |
| Amounts payable | 17/49 | €318,163 | €307,851 | -€10,312 | -3.2% |
| Amounts payable after more than one year | 17 | €16,843 | €5,338 | -€11,505 | -68.3% |
| Financial debts | 170/4 | €16,843 | €5,338 | -€11,505 | -68.3% |
| Amounts payable within one year | 42/48 | €301,320 | €302,513 | +€1,193 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €23,205 | €18,918 | -€4,287 | -18.5% |
| Trade debts | 44 | €97,697 | €124,645 | +€26,948 | +27.6% |
| Suppliers | 440/4 | €97,697 | €124,645 | +€26,948 | +27.6% |
| Taxes, remuneration and social security | 45 | €23,362 | €6,276 | -€17,086 | -73.1% |
| Taxes | 450/3 | €20,323 | €4,846 | -€15,477 | -76.2% |
| Remuneration and social security | 454/9 | €3,039 | €1,430 | -€1,609 | -52.9% |
| Other amounts payable | 47/48 | €157,056 | €152,674 | -€4,382 | -2.8% |
| Non-recurring operating income | 76A | - | €3,681 | +€3,681 | |
| Remuneration, social security and pensions | 62 | €149,826 | €147,807 | -€2,019 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,850 | €26,650 | -€200 | -0.7% |
| Other operating charges | 640/8 | €4,890 | €6,610 | +€1,720 | +35.2% |
| Gross operating margin | 9900 | €269,484 | €202,235 | -€67,249 | -25.0% |
| Operating profit (loss) | 9901 | €87,918 | €21,168 | -€66,750 | -75.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €5,341 | €1,520 | -€3,821 | -71.5% |
| Recurring financial charges | 65 | €5,341 | €1,520 | -€3,821 | -71.5% |
| Profit (loss) for the period before taxes | 9903 | €82,578 | €19,648 | -€62,930 | -76.2% |
| Income taxes | 67/77 | €18,521 | €14,678 | -€3,843 | -20.7% |
| Profit (loss) for the period | 9904 | €64,057 | €4,970 | -€59,087 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €64,057 | €4,970 | -€59,087 | -92.2% |
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 5 October 2026 via checked.be.