DIMA EXPLOITATIE: 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 EXPLOITATIE
Largest movements
- Cash -€37,926
down €37,926 (-64.0%), from €59,232 to €21,306
mainly Current investments (-€34,000) and Receivables within one year (-€22,712)
- Current investments +€34,000
up €34,000 (+8.6%), from €394,995 to €428,995
- Receivables within one year +€22,712
up €22,712 (+25.3%), from €89,805 to €112,517
of which Trade receivables: +€16,551
- Reserves +€10,615
up €10,615 (+2.1%), from €517,394 to €528,009
of which Distributable reserves: +€10,615
- Gross operating margin -€7,528
down €7,528 (-25.9%), from €29,090 to €21,562
- Financial income +€4,737
up €4,737 (+187.1%), from €2,532 to €7,269
- Taxes +€1,061
new in 2025: €1,061
- Other operating charges +€517
up €517 (+27.3%), from €1,895 to €2,412
- Write-downs -€388
down €388 (-100.0%), from €388 to €0
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 | €692,853 | €701,635 | +€8,782 | +1.3% |
| Fixed assets | 21/28 | €27,454 | €22,692 | -€4,761 | -17.3% |
| Intangible fixed assets | 21 | €11,669 | €7,833 | -€3,836 | -32.9% |
| Tangible fixed assets | 22/27 | €15,785 | €14,859 | -€926 | -5.9% |
| Plant, machinery and equipment | 23 | €2,100 | €1,245 | -€855 | -40.7% |
| Furniture and vehicles | 24 | €12,023 | €12,302 | +€279 | +2.3% |
| Other tangible fixed assets | 26 | €1,661 | €1,311 | -€350 | -21.1% |
| Current assets | 29/58 | €665,400 | €678,943 | +€13,543 | +2.0% |
| Stocks and contracts in progress | 3 | €108,210 | €105,281 | -€2,929 | -2.7% |
| Stocks | 30/36 | €99,824 | €105,281 | +€5,456 | +5.5% |
| Contracts in progress | 37 | €8,386 | €0 | -€8,386 | -100.0% |
| Amounts receivable within one year | 40/41 | €89,805 | €112,517 | +€22,712 | +25.3% |
| Trade receivables | 40 | €89,319 | €105,870 | +€16,551 | +18.5% |
| Other amounts receivable | 41 | €486 | €6,647 | +€6,161 | +1267.2% |
| Current investments | 50/53 | €394,995 | €428,995 | +€34,000 | +8.6% |
| Cash at bank and in hand | 54/58 | €59,232 | €21,306 | -€37,926 | -64.0% |
| Deferred charges and accrued income | 490/1 | €13,157 | €10,844 | -€2,313 | -17.6% |
| Total equity and liabilities | 10/49 | €692,853 | €701,635 | +€8,782 | +1.3% |
| Equity | 10/15 | €652,941 | €663,556 | +€10,615 | +1.6% |
| Contributions | 10/11 | €135,547 | €135,547 | = | 0.0% |
| Reserves | 13 | €517,394 | €528,009 | +€10,615 | +2.1% |
| Non-distributable reserves | 130/1 | €268,995 | €268,995 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Own shares acquired | 1312 | €268,995 | €268,995 | = | 0.0% |
| Distributable reserves | 133 | €248,399 | €259,014 | +€10,615 | +4.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €39,912 | €38,079 | -€1,833 | -4.6% |
| Amounts payable within one year | 42/48 | €39,518 | €37,713 | -€1,805 | -4.6% |
| Trade debts | 44 | €39,515 | €37,713 | -€1,802 | -4.6% |
| Suppliers | 440/4 | €39,515 | €37,713 | -€1,802 | -4.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €3 | €0 | -€3 | -100.0% |
| Taxes | 450/3 | €3 | €0 | -€3 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €394 | €366 | -€28 | -7.1% |
| Non-recurring operating income | 76A | €82 | €34 | -€48 | -58.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,366 | €9,988 | -€378 | -3.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €388 | €0 | -€388 | -100.0% |
| Other operating charges | 640/8 | €1,895 | €2,412 | +€517 | +27.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €29,090 | €21,562 | -€7,528 | -25.9% |
| Operating profit (loss) | 9901 | €16,441 | €9,161 | -€7,280 | -44.3% |
| Financial income | 75/76B | €2,532 | €7,269 | +€4,737 | +187.1% |
| Recurring financial income | 75 | €2,532 | €7,269 | +€4,737 | +187.1% |
| Financial charges | 65/66B | €4,519 | €4,755 | +€236 | +5.2% |
| Recurring financial charges | 65 | €4,519 | €4,755 | +€236 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €14,455 | €11,676 | -€2,779 | -19.2% |
| Income taxes | 67/77 | - | €1,061 | +€1,061 | |
| Profit (loss) for the period | 9904 | €14,455 | €10,615 | -€3,840 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,455 | €10,615 | -€3,840 | -26.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.