DIMA IMPORT: 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.
What changed
DIMA IMPORT
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€3,869
2024 · -€11,093+€7,224
Equity
€182,621
2024 · €186,490-€3,869
Cash
€12,765
2024 · €11,715+€1,050
Balance sheet total
€588,267
2024 · €633,208-€44,941
Largest movements
Assets
- Tangible fixed assets -€49,153
down €49,153 (-8.2%), from €602,738 to €553,585
- Deferred charges and accrued income +€7,610
up €7,610 (+458.9%), from €1,658 to €9,268
Equity and liabilities
- Tax, wage and social debts -€32,362
down €32,362 (-60.6%), from €53,435 to €21,073
of which Taxes: -€24,582
- Trade debts +€11,940
up €11,940 (+51.4%), from €23,243 to €35,183
- Reserves -€9,609
down €9,609 (-7.9%), from €122,124 to €112,514
of which Tax-exempt reserves: -€9,911
- Accrued charges and deferred income -€9,129
down €9,129 (-84.0%), from €10,873 to €1,744
- Other debts -€8,831
down €8,831 (-11.3%), from €78,414 to €69,583
Income statement
- Staff costs -€35,426
down €35,426 (-33.7%), from €105,189 to €69,763
- Gross operating margin -€22,862
down €22,862 (-13.3%), from €172,023 to €149,162
- Taxes +€4,592
up €4,592 (+274.1%), from €1,675 to €6,267
- Other operating charges +€2,961
up €2,961 (+36.9%), from €8,016 to €10,976
- Financial charges -€1,991
down €1,991 (-12.7%), from €15,662 to €13,671
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.
Result 2024
-€11,093
Gross operating margin
-€22,862
Staff costs
+€35,426
Depreciation
+€220
Other operating charges
-€2,961
Financial income
+€1
Financial charges
+€1,991
Taxes
-€4,592
Result 2025
-€3,869
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.
From operations
+€6,941
Investment
-€5,680
Financing
-€211
Cash 2024
€11,715
From operations (derived)
+€6,941
Net result for the year
-€3,869
Depreciation
+€54,834
Stocks and contracts
+€5,932
Receivables within one year
-€1,485
Deferred charges and accrued income
-€7,610
Provisions
-€2,478
Trade debts
+€11,940
Tax, wage and social debts
-€32,362
Other debts
-€8,831
Accrued charges and deferred income
-€9,129
Investment (derived)
-€5,680
Investment in fixed assets (net)
-€5,680
Financing
-€211
Debts after one year
+€853
Current portion of long-term debt
-€7,933
Short-term financial debts
+€6,870
Cash 2025
€12,765
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €633,208 | €588,267 | -€44,941 | -7.1% |
| Fixed assets | 21/28 | €602,738 | €553,585 | -€49,153 | -8.2% |
| Tangible fixed assets | 22/27 | €602,738 | €553,585 | -€49,153 | -8.2% |
| Land and buildings | 22 | €297,128 | €276,656 | -€20,471 | -6.9% |
| Plant, machinery and equipment | 23 | €34,368 | €27,718 | -€6,650 | -19.3% |
| Furniture and vehicles | 24 | €29,576 | €25,385 | -€4,191 | -14.2% |
| Other tangible fixed assets | 26 | €241,667 | €223,826 | -€17,841 | -7.4% |
| Current assets | 29/58 | €30,469 | €34,682 | +€4,212 | +13.8% |
| Stocks and contracts in progress | 3 | €16,661 | €10,729 | -€5,932 | -35.6% |
| Stocks | 30/36 | €16,661 | €10,729 | -€5,932 | -35.6% |
| Amounts receivable within one year | 40/41 | €435 | €1,920 | +€1,485 | +341.2% |
| Trade receivables | 40 | €190 | €1,408 | +€1,218 | +641.1% |
| Other amounts receivable | 41 | €245 | €512 | +€267 | +108.8% |
| Cash at bank and in hand | 54/58 | €11,715 | €12,765 | +€1,050 | +9.0% |
| Deferred charges and accrued income | 490/1 | €1,658 | €9,268 | +€7,610 | +458.9% |
| Total equity and liabilities | 10/49 | €633,208 | €588,267 | -€44,941 | -7.1% |
| Equity | 10/15 | €186,490 | €182,621 | -€3,869 | -2.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €122,124 | €112,514 | -€9,609 | -7.9% |
| Non-distributable reserves | 130/1 | €3,187 | €3,489 | +€302 | +9.5% |
| Legal reserve | 130 | €3,187 | €3,489 | +€302 | +9.5% |
| Tax-exempt reserves | 132 | €118,937 | €109,026 | -€9,911 | -8.3% |
| Profit (loss) carried forward | 14 | €2,367 | €8,106 | +€5,740 | +242.5% |
| Provisions and deferred taxes | 16 | €29,734 | €27,256 | -€2,478 | -8.3% |
| Deferred taxes | 168 | €29,734 | €27,256 | -€2,478 | -8.3% |
| Amounts payable | 17/49 | €416,983 | €378,389 | -€38,594 | -9.3% |
| Amounts payable after more than one year | 17 | €204,840 | €205,692 | +€853 | +0.4% |
| Financial debts | 170/4 | €204,840 | €205,692 | +€853 | +0.4% |
| Amounts payable within one year | 42/48 | €201,271 | €170,954 | -€30,317 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €43,153 | €35,220 | -€7,933 | -18.4% |
| Financial debts | 43 | €3,025 | €9,895 | +€6,870 | +227.1% |
| Credit institutions | 430/8 | €3,025 | €9,895 | +€6,870 | +227.1% |
| Trade debts | 44 | €23,243 | €35,183 | +€11,940 | +51.4% |
| Suppliers | 440/4 | €23,243 | €35,183 | +€11,940 | +51.4% |
| Taxes, remuneration and social security | 45 | €53,435 | €21,073 | -€32,362 | -60.6% |
| Taxes | 450/3 | €37,125 | €12,543 | -€24,582 | -66.2% |
| Remuneration and social security | 454/9 | €16,310 | €8,530 | -€7,781 | -47.7% |
| Other amounts payable | 47/48 | €78,414 | €69,583 | -€8,831 | -11.3% |
| Accrued charges and deferred income | 492/3 | €10,873 | €1,744 | -€9,129 | -84.0% |
| Remuneration, social security and pensions | 62 | €105,189 | €69,763 | -€35,426 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,054 | €54,834 | -€220 | -0.4% |
| Other operating charges | 640/8 | €8,016 | €10,976 | +€2,961 | +36.9% |
| Gross operating margin | 9900 | €172,023 | €149,162 | -€22,862 | -13.3% |
| Operating profit (loss) | 9901 | €3,765 | €13,589 | +€9,824 | +260.9% |
| Financial income | 75/76B | €1 | €2 | +€1 | +111.1% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +111.1% |
| Financial charges | 65/66B | €15,662 | €13,671 | -€1,991 | -12.7% |
| Recurring financial charges | 65 | €15,662 | €13,671 | -€1,991 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,896 | -€81 | +€11,815 | +99.3% |
| Transfer from deferred taxes | 780 | €2,478 | €2,478 | = | 0.0% |
| Income taxes | 67/77 | €1,675 | €6,267 | +€4,592 | +274.1% |
| Profit (loss) for the period | 9904 | -€11,093 | -€3,869 | +€7,224 | +65.1% |
| Transfer from tax-exempt reserves | 789 | €9,911 | €9,911 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,182 | €6,042 | +€7,224 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.