DIMA - TOP: 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 - TOP
Largest movements
- Cash -€57,203
down €57,203 (-69.2%), from €82,650 to €25,447
mainly Contributions, distributions and other (-€46,857) and Current investments (-€30,893)
- Current investments +€30,893
new in 2025: €30,893
- Receivables within one year -€8,426
down €8,426 (-43.0%), from €19,603 to €11,177
of which Trade receivables: -€9,438
- Reserves -€34,747
down €34,747 (-60.4%), from €57,482 to €22,735
of which Distributable reserves: -€34,747
- Other debts -€1,352
down €1,352 (-21.0%), from €6,447 to €5,094
- Trade debts +€1,158
up €1,158 (+148.1%), from €782 to €1,940
- Gross operating margin +€10,606
up €10,606 (+152.0%), from €6,978 to €17,584
- Depreciation -€3,883
down €3,883 (-78.1%), from €4,973 to €1,089
- Taxes +€3,545
up €3,545 (+6515.9%), from €54 to €3,599
- Financial income -€266
down €266 (-59.5%), from €447 to €181
- Other operating charges -€261
down €261 (-13.6%), from €1,928 to €1,666
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 | €105,689 | €70,769 | -€34,919 | -33.0% |
| Fixed assets | 21/28 | €2,710 | €2,504 | -€206 | -7.6% |
| Tangible fixed assets | 22/27 | €2,710 | €2,489 | -€221 | -8.2% |
| Furniture and vehicles | 24 | - | €584 | +€584 | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €2,710 | €1,904 | -€806 | -29.7% |
| Financial fixed assets | 28 | - | €15 | +€15 | |
| Current assets | 29/58 | €102,979 | €68,266 | -€34,713 | -33.7% |
| Amounts receivable within one year | 40/41 | €19,603 | €11,177 | -€8,426 | -43.0% |
| Trade receivables | 40 | €18,161 | €8,722 | -€9,438 | -52.0% |
| Other amounts receivable | 41 | €1,443 | €2,455 | +€1,013 | +70.2% |
| Current investments | 50/53 | - | €30,893 | +€30,893 | |
| Cash at bank and in hand | 54/58 | €82,650 | €25,447 | -€57,203 | -69.2% |
| Deferred charges and accrued income | 490/1 | €726 | €749 | +€24 | +3.2% |
| Total equity and liabilities | 10/49 | €105,689 | €70,769 | -€34,919 | -33.0% |
| Equity | 10/15 | €95,910 | €61,163 | -€34,747 | -36.2% |
| Contributions | 10/11 | €13,250 | €13,250 | = | 0.0% |
| Reserves | 13 | €57,482 | €22,735 | -€34,747 | -60.4% |
| Tax-exempt reserves | 132 | €3,250 | €3,250 | = | 0.0% |
| Distributable reserves | 133 | €54,232 | €19,485 | -€34,747 | -64.1% |
| Profit (loss) carried forward | 14 | €25,179 | €25,179 | = | 0.0% |
| Amounts payable | 17/49 | €9,778 | €9,606 | -€172 | -1.8% |
| Amounts payable within one year | 42/48 | €9,218 | €9,046 | -€172 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €782 | €1,940 | +€1,158 | +148.1% |
| Suppliers | 440/4 | €782 | €1,940 | +€1,158 | +148.1% |
| Taxes, remuneration and social security | 45 | €1,989 | €2,012 | +€22 | +1.1% |
| Taxes | 450/3 | €0 | €6 | +€6 | |
| Remuneration and social security | 454/9 | €1,989 | €2,005 | +€16 | +0.8% |
| Other amounts payable | 47/48 | €6,447 | €5,094 | -€1,352 | -21.0% |
| Accrued charges and deferred income | 492/3 | €560 | €560 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,973 | €1,089 | -€3,883 | -78.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€759 | -€968 | -€209 | -27.6% |
| Other operating charges | 640/8 | €1,928 | €1,666 | -€261 | -13.6% |
| Gross operating margin | 9900 | €6,978 | €17,584 | +€10,606 | +152.0% |
| Operating profit (loss) | 9901 | €836 | €15,796 | +€14,960 | +1788.8% |
| Financial income | 75/76B | €447 | €181 | -€266 | -59.5% |
| Recurring financial income | 75 | €447 | €181 | -€266 | -59.5% |
| Financial charges | 65/66B | €140 | €268 | +€129 | +92.0% |
| Recurring financial charges | 65 | €140 | €268 | +€129 | +92.0% |
| Profit (loss) for the period before taxes | 9903 | €1,144 | €15,709 | +€14,565 | +1273.4% |
| Income taxes | 67/77 | €54 | €3,599 | +€3,545 | +6515.9% |
| Profit (loss) for the period | 9904 | €1,089 | €12,110 | +€11,020 | +1011.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,089 | €12,110 | +€11,020 | +1011.6% |
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 3 October 2026 via checked.be.