DIMA ECO-TECHNICS: 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 ECO-TECHNICS
Largest movements
- Cash -€233,106
down €233,106 (-62.2%), from €374,968 to €141,862
mainly Contributions, distributions and other (-€200,000) and Receivables within one year (-€185,915)
- Receivables within one year +€185,915
up €185,915 (+24.4%), from €762,583 to €948,497
of which Trade receivables: +€147,776
- Stocks and contracts +€33,035
up €33,035 (+13.9%), from €237,040 to €270,075
of which Stocks: +€17,000
- Reserves +€244,858
up €244,858 (+25.0%), from €978,969 to €1.2m
of which Distributable reserves: +€244,858
- Other debts -€169,272
down €169,272 (-37.1%), from €456,659 to €287,387
- Debts after one year -€55,911
down €55,911 (-31.5%), from €177,651 to €121,741
- Trade debts -€48,593
down €48,593 (-25.4%), from €191,265 to €142,672
- Gross operating margin +€121,714
up €121,714 (+10.8%), from €1.1m to €1.3m
- Staff costs +€73,047
up €73,047 (+12.5%), from €584,786 to €657,833
- Taxes +€13,215
up €13,215 (+17.1%), from €77,351 to €90,566
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 | €1,956,845 | €1,933,846 | -€22,999 | -1.2% |
| Fixed assets | 21/28 | €569,970 | €555,308 | -€14,662 | -2.6% |
| Tangible fixed assets | 22/27 | €260,720 | €246,058 | -€14,662 | -5.6% |
| Land and buildings | 22 | €147,994 | €125,499 | -€22,495 | -15.2% |
| Plant, machinery and equipment | 23 | €4,477 | €2,631 | -€1,846 | -41.2% |
| Furniture and vehicles | 24 | €78,585 | €94,443 | +€15,859 | +20.2% |
| Leasing and similar rights | 25 | €29,665 | €23,485 | -€6,179 | -20.8% |
| Financial fixed assets | 28 | €309,250 | €309,250 | = | 0.0% |
| Current assets | 29/58 | €1,386,876 | €1,378,538 | -€8,337 | -0.6% |
| Stocks and contracts in progress | 3 | €237,040 | €270,075 | +€33,035 | +13.9% |
| Stocks | 30/36 | €205,000 | €222,000 | +€17,000 | +8.3% |
| Contracts in progress | 37 | €32,040 | €48,075 | +€16,035 | +50.0% |
| Amounts receivable within one year | 40/41 | €762,583 | €948,497 | +€185,915 | +24.4% |
| Trade receivables | 40 | €704,569 | €852,346 | +€147,776 | +21.0% |
| Other amounts receivable | 41 | €58,013 | €96,152 | +€38,138 | +65.7% |
| Cash at bank and in hand | 54/58 | €374,968 | €141,862 | -€233,106 | -62.2% |
| Deferred charges and accrued income | 490/1 | €12,285 | €18,104 | +€5,819 | +47.4% |
| Total equity and liabilities | 10/49 | €1,956,845 | €1,933,846 | -€22,999 | -1.2% |
| Equity | 10/15 | €997,569 | €1,242,427 | +€244,858 | +24.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €978,969 | €1,223,827 | +€244,858 | +25.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €978,969 | €1,223,827 | +€244,858 | +25.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €959,276 | €691,419 | -€267,857 | -27.9% |
| Amounts payable after more than one year | 17 | €177,651 | €121,741 | -€55,911 | -31.5% |
| Financial debts | 170/4 | €177,651 | €121,741 | -€55,911 | -31.5% |
| Amounts payable within one year | 42/48 | €774,600 | €557,559 | -€217,041 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €60,542 | €58,900 | -€1,642 | -2.7% |
| Trade debts | 44 | €191,265 | €142,672 | -€48,593 | -25.4% |
| Suppliers | 440/4 | €191,265 | €142,672 | -€48,593 | -25.4% |
| Taxes, remuneration and social security | 45 | €66,134 | €68,600 | +€2,465 | +3.7% |
| Remuneration and social security | 454/9 | €66,134 | €68,600 | +€2,465 | +3.7% |
| Other amounts payable | 47/48 | €456,659 | €287,387 | -€169,272 | -37.1% |
| Accrued charges and deferred income | 492/3 | €7,025 | €12,119 | +€5,095 | +72.5% |
| Remuneration, social security and pensions | 62 | €584,786 | €657,833 | +€73,047 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,263 | €52,102 | -€4,161 | -7.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,582 | €0 | -€2,582 | -100% |
| Other operating charges | 640/8 | €7,480 | €10,391 | +€2,912 | +38.9% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €1,129,741 | €1,251,455 | +€121,714 | +10.8% |
| Operating profit (loss) | 9901 | €478,631 | €531,079 | +€52,448 | +11.0% |
| Financial income | 75/76B | €16,657 | €18,429 | +€1,773 | +10.6% |
| Recurring financial income | 75 | €16,657 | €18,429 | +€1,773 | +10.6% |
| Financial charges | 65/66B | €9,358 | €14,084 | +€4,726 | +50.5% |
| Recurring financial charges | 65 | €9,358 | €14,084 | +€4,726 | +50.5% |
| Profit (loss) for the period before taxes | 9903 | €485,930 | €535,424 | +€49,495 | +10.2% |
| Income taxes | 67/77 | €77,351 | €90,566 | +€13,215 | +17.1% |
| Profit (loss) for the period | 9904 | €408,578 | €444,858 | +€36,280 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €408,578 | €444,858 | +€36,280 | +8.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.