DIMA MANAGEMENT: 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.
What changed
DIMA MANAGEMENT
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€117,376
2024 · -€68,904+€186,280
Equity
€7.0m
2024 · €6.9m+€117,376
Cash
€564,925
2024 · €530,129+€34,796
Balance sheet total
€13.7m
2024 · €13.5m+€183,112
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts +€948,390
up €948,390 (+45.9%), from €2.1m to €3.0m
- Debts after one year -€885,714
down €885,714 (-24.6%), from €3.6m to €2.7m
Income statement
- Financial charges -€217,757
down €217,757 (-60.8%), from €358,172 to €140,415
- Financial income -€39,921
down €39,921 (-52.5%), from €76,022 to €36,102
- Turnover +€23,447
up €23,447 (+4.2%), from €564,036 to €587,483
- Services and other goods +€18,965
up €18,965 (+16.9%), from €112,354 to €131,319
- Staff costs -€8,462
down €8,462 (-3.4%), from €249,454 to €240,992
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
-€68,904
Turnover
+€23,447
Other operating income
-€4,428
Services and other goods
-€18,965
Staff costs
+€8,462
Other operating charges
-€31
Financial income
-€39,921
Financial charges
+€217,757
Taxes
-€41
Result 2025
€117,376
raises the resultlowers the result
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.
From operations
+€920,511
Investment
€0
Financing
-€885,714
Cash 2024
€530,129
From operations (derived)
+€920,511
Net result for the year
+€117,376
Receivables within one year
-€110,746
Deferred charges and accrued income
-€37,570
Smaller working-capital items
+€3,061
Other debts
+€948,390
Financing
-€885,714
Debts after one year
-€885,714
Cash 2025
€564,925
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,541,121 | €13,724,233 | +€183,112 | +1.4% |
| Fixed assets | 21/28 | €11,480,093 | €11,480,093 | = | 0.0% |
| Financial fixed assets | 28 | €11,480,093 | €11,480,093 | = | 0.0% |
| Affiliated companies | 280/1 | €11,480,093 | €11,480,093 | = | 0.0% |
| Participating interests | 280 | €11,480,093 | €11,480,093 | = | 0.0% |
| Current assets | 29/58 | €2,061,028 | €2,244,140 | +€183,112 | +8.9% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,529,708 | €1,640,455 | +€110,746 | +7.2% |
| Trade receivables | 40 | €6,846 | €0 | -€6,846 | -100% |
| Other amounts receivable | 41 | €1,522,862 | €1,640,455 | +€117,592 | +7.7% |
| Cash at bank and in hand | 54/58 | €530,129 | €564,925 | +€34,796 | +6.6% |
| Deferred charges and accrued income | 490/1 | €1,191 | €38,761 | +€37,570 | +3,154% |
| Total equity and liabilities | 10/49 | €13,541,121 | €13,724,233 | +€183,112 | +1.4% |
| Equity | 10/15 | €6,898,441 | €7,015,817 | +€117,376 | +1.7% |
| Contributions | 10/11 | €1,002,000 | €1,002,000 | = | 0.0% |
| Reserves | 13 | €5,896,441 | €6,013,817 | +€117,376 | +2.0% |
| Distributable reserves | 133 | €5,896,441 | €6,013,817 | +€117,376 | +2.0% |
| Amounts payable | 17/49 | €6,642,680 | €6,708,416 | +€65,736 | +1.0% |
| Amounts payable after more than one year | 17 | €3,595,238 | €2,709,524 | -€885,714 | -24.6% |
| Financial debts | 170/4 | €3,595,238 | €2,709,524 | -€885,714 | -24.6% |
| Credit institutions | 173 | €3,495,238 | €2,609,524 | -€885,714 | -25.3% |
| Other loans | 174 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,047,442 | €3,998,892 | +€951,450 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | €885,714 | €885,714 | = | 0.0% |
| Trade debts | 44 | €16,878 | €17,581 | +€703 | +4.2% |
| Suppliers | 440/4 | €16,878 | €17,581 | +€703 | +4.2% |
| Taxes, remuneration and social security | 45 | €77,655 | €80,012 | +€2,358 | +3.0% |
| Taxes | 450/3 | €40,506 | €40,131 | -€375 | -0.9% |
| Remuneration and social security | 454/9 | €37,148 | €39,881 | +€2,733 | +7.4% |
| Other amounts payable | 47/48 | €2,067,195 | €3,015,584 | +€948,390 | +45.9% |
| Operating income | 70/76A | €576,277 | €595,296 | +€19,019 | +3.3% |
| Turnover | 70 | €564,036 | €587,483 | +€23,447 | +4.2% |
| Other operating income | 74 | €12,241 | €7,813 | -€4,428 | -36.2% |
| Operating charges | 60/66A | €362,837 | €373,372 | +€10,534 | +2.9% |
| Services and other goods | 61 | €112,354 | €131,319 | +€18,965 | +16.9% |
| Remuneration, social security and pensions | 62 | €249,454 | €240,992 | -€8,462 | -3.4% |
| Other operating charges | 640/8 | €1,030 | €1,060 | +€31 | +3.0% |
| Operating profit (loss) | 9901 | €213,439 | €221,924 | +€8,485 | +4.0% |
| Financial income | 75/76B | €76,022 | €36,102 | -€39,921 | -52.5% |
| Recurring financial income | 75 | €76,022 | €36,102 | -€39,921 | -52.5% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €76,022 | €36,102 | -€39,921 | -52.5% |
| Financial charges | 65/66B | €358,172 | €140,415 | -€217,757 | -60.8% |
| Recurring financial charges | 65 | €358,172 | €140,415 | -€217,757 | -60.8% |
| Debt charges | 650 | €350,370 | €140,047 | -€210,324 | -60.0% |
| Other financial charges | 652/9 | €7,801 | €368 | -€7,433 | -95.3% |
| Profit (loss) for the period before taxes | 9903 | -€68,710 | €117,611 | +€186,321 | |
| Income taxes | 67/77 | €194 | €235 | +€41 | +21.1% |
| Taxes | 670/3 | €194 | €235 | +€41 | +21.1% |
| Profit (loss) for the period | 9904 | -€68,904 | €117,376 | +€186,280 | |
| Profit (loss) for the period to be appropriated | 9905 | -€68,904 | €117,376 | +€186,280 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.