DIMA CONSTRUCT: 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 CONSTRUCT
Largest movements
- Tangible fixed assets +€18,862
up €18,862 (+16.8%), from €112,062 to €130,924
of which Furniture and vehicles: +€31,549
- Receivables within one year +€18,793
up €18,793 (+107.1%), from €17,550 to €36,343
of which Trade receivables: +€14,196
- Stocks and contracts -€9,569
down €9,569 (-29.8%), from €32,108 to €22,538
of which Contracts in progress: -€6,560
- Cash +€4,068
up €4,068 (+13.7%), from €29,603 to €33,671
mainly Debts after one year (+€25,852) and Depreciation (+€18,990)
- Deferred charges and accrued income -€3,412
down €3,412 (-28.3%), from €12,039 to €8,628
- Debts after one year +€25,852
up €25,852 (+432.8%), from €5,974 to €31,826
- Short-term financial debts -€20,000
down €20,000 (-17.4%), from €115,000 to €95,000
- Profit (loss) carried forward +€13,507
up €13,507 (+30.3%), from -€44,618 to -€31,111
- Current portion of long-term debt +€8,229
up €8,229 (+430.2%), from €1,913 to €10,142
- Reserves -€3,700
down €3,700 (-4.3%), from €85,388 to €81,688
of which Distributable reserves: -€3,700
- Gross operating margin +€73,075
up €73,075, from -€15,744 to €57,332
- Financial charges -€19,883
down €19,883 (-76.7%), from €25,922 to €6,039
- Depreciation +€1,349
up €1,349 (+7.6%), from €17,641 to €18,990
- Other operating charges +€622
up €622 (+3.4%), from €18,191 to €18,813
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 | €203,362 | €232,104 | +€28,742 | +14.1% |
| Fixed assets | 21/28 | €112,062 | €130,924 | +€18,862 | +16.8% |
| Tangible fixed assets | 22/27 | €112,062 | €130,924 | +€18,862 | +16.8% |
| Land and buildings | 22 | €99,629 | €84,277 | -€15,352 | -15.4% |
| Plant, machinery and equipment | 23 | €11,404 | €14,070 | +€2,666 | +23.4% |
| Furniture and vehicles | 24 | €1,028 | €32,577 | +€31,549 | +3068.1% |
| Current assets | 29/58 | €91,300 | €101,180 | +€9,880 | +10.8% |
| Stocks and contracts in progress | 3 | €32,108 | €22,538 | -€9,569 | -29.8% |
| Stocks | 30/36 | €25,548 | €22,538 | -€3,009 | -11.8% |
| Contracts in progress | 37 | €6,560 | - | -€6,560 | |
| Amounts receivable within one year | 40/41 | €17,550 | €36,343 | +€18,793 | +107.1% |
| Trade receivables | 40 | €10,200 | €24,397 | +€14,196 | +139.2% |
| Other amounts receivable | 41 | €7,350 | €11,946 | +€4,597 | +62.5% |
| Cash at bank and in hand | 54/58 | €29,603 | €33,671 | +€4,068 | +13.7% |
| Deferred charges and accrued income | 490/1 | €12,039 | €8,628 | -€3,412 | -28.3% |
| Total equity and liabilities | 10/49 | €203,362 | €232,104 | +€28,742 | +14.1% |
| Equity | 10/15 | €60,370 | €70,177 | +€9,807 | +16.2% |
| Contributions | 10/11 | €19,600 | €19,600 | = | 0.0% |
| Reserves | 13 | €85,388 | €81,688 | -€3,700 | -4.3% |
| Non-distributable reserves | 130/1 | €1,978 | €1,978 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,978 | €1,978 | = | 0.0% |
| Distributable reserves | 133 | €83,410 | €79,710 | -€3,700 | -4.4% |
| Profit (loss) carried forward | 14 | -€44,618 | -€31,111 | +€13,507 | +30.3% |
| Amounts payable | 17/49 | €142,992 | €161,927 | +€18,935 | +13.2% |
| Amounts payable after more than one year | 17 | €5,974 | €31,826 | +€25,852 | +432.8% |
| Financial debts | 170/4 | €5,974 | €31,826 | +€25,852 | +432.8% |
| Amounts payable within one year | 42/48 | €137,018 | €130,101 | -€6,917 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €1,913 | €10,142 | +€8,229 | +430.2% |
| Financial debts | 43 | €115,000 | €95,000 | -€20,000 | -17.4% |
| Credit institutions | 430/8 | €115,000 | €95,000 | -€20,000 | -17.4% |
| Trade debts | 44 | €19,777 | €20,853 | +€1,076 | +5.4% |
| Suppliers | 440/4 | €19,777 | €20,853 | +€1,076 | +5.4% |
| Taxes, remuneration and social security | 45 | €328 | €591 | +€263 | +80.4% |
| Taxes | 450/3 | €328 | €591 | +€263 | +80.4% |
| Other amounts payable | 47/48 | - | €3,515 | +€3,515 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,641 | €18,990 | +€1,349 | +7.6% |
| Other operating charges | 640/8 | €18,191 | €18,813 | +€622 | +3.4% |
| Gross operating margin | 9900 | -€15,744 | €57,332 | +€73,075 | |
| Operating profit (loss) | 9901 | -€51,576 | €19,528 | +€71,104 | |
| Financial income | 75/76B | €213 | €212 | -€1 | -0.5% |
| Recurring financial income | 75 | €213 | €212 | -€1 | -0.5% |
| Financial charges | 65/66B | €25,922 | €6,039 | -€19,883 | -76.7% |
| Recurring financial charges | 65 | €25,922 | €6,039 | -€19,883 | -76.7% |
| Profit (loss) for the period before taxes | 9903 | -€77,284 | €13,701 | +€90,985 | |
| Income taxes | 67/77 | €212 | €194 | -€17 | -8.1% |
| Profit (loss) for the period | 9904 | -€77,496 | €13,507 | +€91,003 | |
| Profit (loss) for the period to be appropriated | 9905 | -€77,496 | €13,507 | +€91,003 |
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 11 October 2026 via checked.be.