Dima Constructie: 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 Constructie
Largest movements
- Cash +€187,216
up €187,216 (+7421.8%), from €2,523 to €189,739
mainly Receivables within one year (+€100,394) and Stocks and contracts (+€90,391)
- Receivables within one year -€100,394
down €100,394 (-62.4%), from €160,989 to €60,595
of which Trade receivables: -€90,984
- Stocks and contracts -€90,391
down €90,391 (-75.9%), from €119,147 to €28,756
- Tangible fixed assets +€11,085
up €11,085 (+3.9%), from €285,334 to €296,419
of which Leasing and similar rights: +€29,308
- Reserves +€82,000
up €82,000 (+117.2%), from €69,940 to €151,940
of which Distributable reserves: +€82,000
- Trade debts -€69,305
down €69,305 (-75.2%), from €92,209 to €22,903
- Advances received -€6,500
no longer reported in 2025 (was €6,500)
- Gross operating margin +€60,777
up €60,777 (+60.9%), from €99,766 to €160,542
- Taxes +€13,712
up €13,712 (+78.6%), from €17,441 to €31,153
- Depreciation +€6,821
up €6,821 (+25.0%), from €27,285 to €34,106
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 | €575,090 | €578,521 | +€3,432 | +0.6% |
| Fixed assets | 21/28 | €285,334 | €296,419 | +€11,085 | +3.9% |
| Tangible fixed assets | 22/27 | €285,334 | €296,419 | +€11,085 | +3.9% |
| Land and buildings | 22 | €219,991 | €209,218 | -€10,773 | -4.9% |
| Plant, machinery and equipment | 23 | €49,862 | €47,369 | -€2,492 | -5.0% |
| Furniture and vehicles | 24 | €15,482 | €10,524 | -€4,958 | -32.0% |
| Leasing and similar rights | 25 | - | €29,308 | +€29,308 | |
| Current assets | 29/58 | €289,755 | €282,102 | -€7,653 | -2.6% |
| Stocks and contracts in progress | 3 | €119,147 | €28,756 | -€90,391 | -75.9% |
| Stocks | 30/36 | €119,147 | €28,756 | -€90,391 | -75.9% |
| Amounts receivable within one year | 40/41 | €160,989 | €60,595 | -€100,394 | -62.4% |
| Trade receivables | 40 | €137,469 | €46,485 | -€90,984 | -66.2% |
| Other amounts receivable | 41 | €23,519 | €14,110 | -€9,410 | -40.0% |
| Cash at bank and in hand | 54/58 | €2,523 | €189,739 | +€187,216 | +7421.8% |
| Deferred charges and accrued income | 490/1 | €7,097 | €3,013 | -€4,084 | -57.5% |
| Total equity and liabilities | 10/49 | €575,090 | €578,521 | +€3,432 | +0.6% |
| Equity | 10/15 | €162,700 | €245,172 | +€82,471 | +50.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €69,940 | €151,940 | +€82,000 | +117.2% |
| Tax-exempt reserves | 132 | €23,085 | €23,085 | = | 0.0% |
| Distributable reserves | 133 | €46,855 | €128,855 | +€82,000 | +175.0% |
| Profit (loss) carried forward | 14 | €86,560 | €87,032 | +€471 | +0.5% |
| Amounts payable | 17/49 | €412,390 | €333,350 | -€79,040 | -19.2% |
| Amounts payable after more than one year | 17 | €220,556 | €216,635 | -€3,921 | -1.8% |
| Financial debts | 170/4 | €220,556 | €216,635 | -€3,921 | -1.8% |
| Amounts payable within one year | 42/48 | €191,792 | €116,604 | -€75,188 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €30,882 | €30,883 | +€1 | 0.0% |
| Trade debts | 44 | €92,209 | €22,903 | -€69,305 | -75.2% |
| Suppliers | 440/4 | €92,209 | €22,903 | -€69,305 | -75.2% |
| Advances received on contracts in progress | 46 | €6,500 | - | -€6,500 | |
| Taxes, remuneration and social security | 45 | €22,041 | €20,657 | -€1,383 | -6.3% |
| Taxes | 450/3 | €19,841 | €18,457 | -€1,383 | -7.0% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €40,160 | €42,160 | +€2,000 | +5.0% |
| Accrued charges and deferred income | 492/3 | €41 | €111 | +€69 | +168.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,285 | €34,106 | +€6,821 | +25.0% |
| Other operating charges | 640/8 | €4,213 | €4,291 | +€78 | +1.9% |
| Gross operating margin | 9900 | €99,766 | €160,542 | +€60,777 | +60.9% |
| Operating profit (loss) | 9901 | €68,268 | €122,145 | +€53,877 | +78.9% |
| Financial income | 75/76B | €778 | €679 | -€100 | -12.8% |
| Recurring financial income | 75 | €778 | €679 | -€100 | -12.8% |
| Financial charges | 65/66B | €5,897 | €7,199 | +€1,302 | +22.1% |
| Recurring financial charges | 65 | €5,897 | €7,199 | +€1,302 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €63,149 | €115,625 | +€52,475 | +83.1% |
| Income taxes | 67/77 | €17,441 | €31,153 | +€13,712 | +78.6% |
| Profit (loss) for the period | 9904 | €45,708 | €84,471 | +€38,763 | +84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,708 | €84,471 | +€38,763 | +84.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.