DIMA SERVICES ET LOCATION: 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 SERVICES ET LOCATION
Largest movements
- Tangible fixed assets -€16,840
down €16,840 (-13.3%), from €126,221 to €109,381
- Cash +€7,632
up €7,632 (+104%), from €7,331 to €14,963
mainly Trade debts (+€28,515) and Depreciation (+€25,224)
- Stocks and contracts -€4,800
down €4,800 (-40.7%), from €11,800 to €7,000
- Profit (loss) carried forward -€44,275
down €44,275 (-80.3%), from €55,130 to €10,855
- Trade debts +€28,515
up €28,515 (+166%), from €17,174 to €45,689
- Other debts +€14,010
up €14,010 (+90.6%), from €15,459 to €29,469
- Debts after one year -€7,272
down €7,272 (-12.7%), from €57,041 to €49,769
- Tax, wage and social debts -€4,075
down €4,075 (-28.2%), from €14,450 to €10,375
of which Taxes: -€4,128
- Gross operating margin -€92,590
down €92,590, from €83,230 to -€9,359
- Purchases and services +€38,412
up €38,412 (+27.3%), from €140,579 to €178,991
- Turnover -€17,262
down €17,262 (-10.2%), from €168,809 to €151,547
- Taxes -€4,425
no longer reported in 2024 (was €4,425)
- Financial charges +€2,263
up €2,263 (+91.0%), from €2,486 to €4,749
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €172,370 | €158,854 | -€13,516 | -7.8% |
| Fixed assets | 21/28 | €129,821 | €112,981 | -€16,840 | -13.0% |
| Tangible fixed assets | 22/27 | €126,221 | €109,381 | -€16,840 | -13.3% |
| Furniture and vehicles | 24 | €126,221 | €109,381 | -€16,840 | -13.3% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €42,549 | €45,873 | +€3,324 | +7.8% |
| Stocks and contracts in progress | 3 | €11,800 | €7,000 | -€4,800 | -40.7% |
| Contracts in progress | 37 | €11,800 | €7,000 | -€4,800 | -40.7% |
| Amounts receivable within one year | 40/41 | €23,418 | €23,909 | +€492 | +2.1% |
| Trade receivables | 40 | €18,534 | €16,623 | -€1,911 | -10.3% |
| Other amounts receivable | 41 | €4,884 | €7,286 | +€2,402 | +49.2% |
| Cash at bank and in hand | 54/58 | €7,331 | €14,963 | +€7,632 | +104% |
| Total equity and liabilities | 10/49 | €172,370 | €158,854 | -€13,516 | -7.8% |
| Equity | 10/15 | €61,477 | €17,201 | -€44,275 | -72.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €147 | €147 | = | 0.0% |
| Non-distributable reserves | 130/1 | €147 | - | -€147 | |
| Other | 1319 | €147 | - | -€147 | |
| Distributable reserves | 133 | - | €147 | +€147 | |
| Profit (loss) carried forward | 14 | €55,130 | €10,855 | -€44,275 | -80.3% |
| Amounts payable | 17/49 | €110,893 | €141,652 | +€30,759 | +27.7% |
| Amounts payable after more than one year | 17 | €57,041 | €49,769 | -€7,272 | -12.7% |
| Financial debts | 170/4 | €57,041 | €49,769 | -€7,272 | -12.7% |
| Amounts payable within one year | 42/48 | €53,852 | €91,883 | +€38,031 | +70.6% |
| Current portion of amounts payable after more than one year | 42 | €6,770 | €6,351 | -€419 | -6.2% |
| Trade debts | 44 | €17,174 | €45,689 | +€28,515 | +166% |
| Suppliers | 440/4 | €17,174 | €45,689 | +€28,515 | +166% |
| Taxes, remuneration and social security | 45 | €14,450 | €10,375 | -€4,075 | -28.2% |
| Taxes | 450/3 | €11,138 | €7,010 | -€4,128 | -37.1% |
| Remuneration and social security | 454/9 | €3,312 | €3,365 | +€54 | +1.6% |
| Other amounts payable | 47/48 | €15,459 | €29,469 | +€14,010 | +90.6% |
| Turnover | 70 | €168,809 | €151,547 | -€17,262 | -10.2% |
| Non-recurring operating income | 76A | €55,000 | €18,085 | -€36,915 | -67.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €140,579 | €178,991 | +€38,412 | +27.3% |
| Remuneration, social security and pensions | 62 | €232 | - | -€232 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,203 | €25,224 | +€2,022 | +8.7% |
| Other operating charges | 640/8 | €4,706 | €4,943 | +€237 | +5.0% |
| Gross operating margin | 9900 | €83,230 | -€9,359 | -€92,590 | |
| Operating profit (loss) | 9901 | €55,090 | -€39,527 | -€94,616 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,486 | €4,749 | +€2,263 | +91.0% |
| Recurring financial charges | 65 | €2,486 | €4,749 | +€2,263 | +91.0% |
| Profit (loss) for the period before taxes | 9903 | €52,604 | -€44,275 | -€96,879 | |
| Income taxes | 67/77 | €4,425 | - | -€4,425 | |
| Profit (loss) for the period | 9904 | €48,179 | -€44,275 | -€92,454 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,179 | -€44,275 | -€92,454 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.