DIMA CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year +€42,228
up €42,228 (+37.6%), from €112,455 to €154,683
of which Other amounts receivable: +€39,417
- Tangible fixed assets -€4,134
down €4,134 (-15.4%), from €26,899 to €22,765
- Profit (loss) carried forward +€19,091
up €19,091 (+21.4%), from €89,390 to €108,481
- Trade debts +€10,745
up €10,745 (+46.4%), from €23,175 to €33,920
- Tax, wage and social debts +€8,393
up €8,393 (+41.2%), from €20,386 to €28,779
of which Taxes: +€12,357
- Gross operating margin +€4,996
up €4,996 (+14.0%), from €35,700 to €40,696
- Taxes +€2,772
up €2,772 (+60.4%), from €4,589 to €7,361
- Depreciation +€2,709
up €2,709 (+65.7%), from €4,125 to €6,834
- Financial income +€2,495
up €2,495 (+53.5%), from €4,661 to €7,156
- Financial charges -€1,882
down €1,882 (-12.8%), from €14,669 to €12,787
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 | €143,951 | €182,180 | +€38,229 | +26.6% |
| Fixed assets | 21/28 | €26,899 | €22,765 | -€4,134 | -15.4% |
| Tangible fixed assets | 22/27 | €26,899 | €22,765 | -€4,134 | -15.4% |
| Furniture and vehicles | 24 | €26,899 | €22,765 | -€4,134 | -15.4% |
| Current assets | 29/58 | €117,052 | €159,415 | +€42,363 | +36.2% |
| Amounts receivable within one year | 40/41 | €112,455 | €154,683 | +€42,228 | +37.6% |
| Trade receivables | 40 | €6,447 | €9,258 | +€2,811 | +43.6% |
| Other amounts receivable | 41 | €106,008 | €145,425 | +€39,417 | +37.2% |
| Cash at bank and in hand | 54/58 | €4,597 | €4,434 | -€163 | -3.5% |
| Deferred charges and accrued income | 490/1 | - | €298 | +€298 | |
| Total equity and liabilities | 10/49 | €143,951 | €182,180 | +€38,229 | +26.6% |
| Equity | 10/15 | €100,390 | €119,481 | +€19,091 | +19.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Legal reserve | 130 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,390 | €108,481 | +€19,091 | +21.4% |
| Amounts payable | 17/49 | €43,561 | €62,699 | +€19,138 | +43.9% |
| Amounts payable within one year | 42/48 | €43,561 | €62,699 | +€19,138 | +43.9% |
| Trade debts | 44 | €23,175 | €33,920 | +€10,745 | +46.4% |
| Suppliers | 440/4 | €23,175 | €33,920 | +€10,745 | +46.4% |
| Taxes, remuneration and social security | 45 | €20,386 | €28,779 | +€8,393 | +41.2% |
| Taxes | 450/3 | €16,422 | €28,779 | +€12,357 | +75.2% |
| Remuneration and social security | 454/9 | €3,964 | - | -€3,964 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,125 | €6,834 | +€2,709 | +65.7% |
| Other operating charges | 640/8 | €1,671 | €1,779 | +€108 | +6.5% |
| Gross operating margin | 9900 | €35,700 | €40,696 | +€4,996 | +14.0% |
| Operating profit (loss) | 9901 | €29,904 | €32,083 | +€2,179 | +7.3% |
| Financial income | 75/76B | €4,661 | €7,156 | +€2,495 | +53.5% |
| Recurring financial income | 75 | €4,661 | €7,156 | +€2,495 | +53.5% |
| Financial charges | 65/66B | €14,669 | €12,787 | -€1,882 | -12.8% |
| Recurring financial charges | 65 | €14,669 | €12,787 | -€1,882 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €19,896 | €26,452 | +€6,556 | +33.0% |
| Income taxes | 67/77 | €4,589 | €7,361 | +€2,772 | +60.4% |
| Profit (loss) for the period | 9904 | €15,307 | €19,091 | +€3,784 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,307 | €19,091 | +€3,784 | +24.7% |
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 24 October 2026 via checked.be.