DIMA IT: 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 IT
Largest movements
- Receivables within one year +€16,940
up €16,940 (+66.4%), from €25,521 to €42,462
of which Other amounts receivable: +€26,031
- Cash -€12,683
down €12,683 (-22.4%), from €56,514 to €43,831
mainly Contributions, distributions and other (-€108,851) and Receivables within one year (-€16,940)
- Other debts +€100,124
up €100,124 (+1147.3%), from €8,727 to €108,851
- Reserves -€86,987
down €86,987 (-95.6%), from €91,008 to €4,021
of which Distributable reserves: -€86,987
- Trade debts -€6,821
down €6,821 (-88.8%), from €7,680 to €859
- Financial charges -€5,667
down €5,667 (-14.7%), from €38,547 to €32,880
- Taxes +€1,220
up €1,220 (+19.7%), from €6,193 to €7,414
- Gross operating margin -€948
down €948 (-1.5%), from €64,569 to €63,622
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 | €135,085 | €140,521 | +€5,437 | +4.0% |
| Fixed assets | 21/28 | €1,760 | €2,318 | +€558 | +31.7% |
| Tangible fixed assets | 22/27 | €1,760 | €2,318 | +€558 | +31.7% |
| Furniture and vehicles | 24 | €1,760 | €2,318 | +€558 | +31.7% |
| Current assets | 29/58 | €133,325 | €138,203 | +€4,878 | +3.7% |
| Amounts receivable within one year | 40/41 | €25,521 | €42,462 | +€16,940 | +66.4% |
| Trade receivables | 40 | €25,215 | €16,124 | -€9,090 | -36.1% |
| Other amounts receivable | 41 | €307 | €26,338 | +€26,031 | +8486.3% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €56,514 | €43,831 | -€12,683 | -22.4% |
| Deferred charges and accrued income | 490/1 | €1,290 | €1,910 | +€620 | +48.1% |
| Total equity and liabilities | 10/49 | €135,085 | €140,521 | +€5,437 | +4.0% |
| Equity | 10/15 | €109,608 | €22,621 | -€86,987 | -79.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €91,008 | €4,021 | -€86,987 | -95.6% |
| Non-distributable reserves | 130/1 | €4,021 | €4,021 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,021 | €4,021 | = | 0.0% |
| Distributable reserves | 133 | €86,987 | €0 | -€86,987 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,477 | €117,900 | +€92,423 | +362.8% |
| Amounts payable within one year | 42/48 | €25,317 | €117,346 | +€92,029 | +363.5% |
| Trade debts | 44 | €7,680 | €859 | -€6,821 | -88.8% |
| Suppliers | 440/4 | €7,680 | €859 | -€6,821 | -88.8% |
| Taxes, remuneration and social security | 45 | €8,910 | €7,636 | -€1,274 | -14.3% |
| Taxes | 450/3 | €8,910 | €7,636 | -€1,274 | -14.3% |
| Other amounts payable | 47/48 | €8,727 | €108,851 | +€100,124 | +1147.3% |
| Accrued charges and deferred income | 492/3 | €160 | €554 | +€394 | +246.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €882 | €1,307 | +€424 | +48.1% |
| Other operating charges | 640/8 | €925 | €740 | -€185 | -20.0% |
| Gross operating margin | 9900 | €64,569 | €63,622 | -€948 | -1.5% |
| Operating profit (loss) | 9901 | €62,763 | €61,575 | -€1,187 | -1.9% |
| Financial income | 75/76B | - | €582 | +€582 | |
| Recurring financial income | 75 | - | €582 | +€582 | |
| Financial charges | 65/66B | €38,547 | €32,880 | -€5,667 | -14.7% |
| Recurring financial charges | 65 | €38,547 | €32,880 | -€5,667 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €24,215 | €29,278 | +€5,062 | +20.9% |
| Income taxes | 67/77 | €6,193 | €7,414 | +€1,220 | +19.7% |
| Profit (loss) for the period | 9904 | €18,022 | €21,864 | +€3,842 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,022 | €21,864 | +€3,842 | +21.3% |
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 5 October 2026 via checked.be.