DIMABAT: 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.
DIMABAT
Largest movements
- Deferred charges and accrued income +€39,775
up €39,775 (+352.0%), from €11,301 to €51,076
- Receivables within one year -€23,936
down €23,936 (-14.7%), from €162,410 to €138,475
of which Trade receivables: -€33,534
- Financial fixed assets +€9,855
up €9,855 (+16.7%), from €59,084 to €68,938
- Tangible fixed assets -€7,490
down €7,490 (-2.3%), from €323,854 to €316,364
of which Land and buildings: -€5,803
- Tax, wage and social debts +€53,313
up €53,313 (+356.8%), from €14,941 to €68,253
of which Remuneration and social security: +€46,177
- Other debts -€45,790
down €45,790 (-22.5%), from €203,316 to €157,526
- Profit (loss) carried forward +€23,612
up €23,612 (+456.2%), from €5,176 to €28,788
- Trade debts -€12,219
down €12,219 (-6.3%), from €194,855 to €182,637
- Gross operating margin +€60,893
up €60,893 (+22.4%), from €272,108 to €333,001
- Staff costs +€41,438
up €41,438 (+18.4%), from €224,609 to €266,047
- Financial charges -€3,650
down €3,650 (-15.7%), from €23,185 to €19,534
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 | €602,211 | €621,216 | +€19,005 | +3.2% |
| Fixed assets | 21/28 | €391,203 | €393,099 | +€1,896 | +0.5% |
| Intangible fixed assets | 21 | €8,265 | €7,796 | -€469 | -5.7% |
| Tangible fixed assets | 22/27 | €323,854 | €316,364 | -€7,490 | -2.3% |
| Land and buildings | 22 | €256,302 | €250,500 | -€5,803 | -2.3% |
| Plant, machinery and equipment | 23 | €62,843 | €59,324 | -€3,519 | -5.6% |
| Furniture and vehicles | 24 | €4,709 | €6,541 | +€1,831 | +38.9% |
| Financial fixed assets | 28 | €59,084 | €68,938 | +€9,855 | +16.7% |
| Current assets | 29/58 | €211,008 | €228,117 | +€17,109 | +8.1% |
| Stocks and contracts in progress | 3 | €35,555 | €35,555 | = | 0.0% |
| Stocks | 30/36 | €35,555 | €35,555 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €162,410 | €138,475 | -€23,936 | -14.7% |
| Trade receivables | 40 | €132,542 | €99,008 | -€33,534 | -25.3% |
| Other amounts receivable | 41 | €29,869 | €39,467 | +€9,598 | +32.1% |
| Current investments | 50/53 | €38 | €38 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,704 | €2,974 | +€1,269 | +74.5% |
| Deferred charges and accrued income | 490/1 | €11,301 | €51,076 | +€39,775 | +352.0% |
| Total equity and liabilities | 10/49 | €602,211 | €621,216 | +€19,005 | +3.2% |
| Equity | 10/15 | €25,636 | €49,248 | +€23,612 | +92.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,176 | €28,788 | +€23,612 | +456.2% |
| Amounts payable | 17/49 | €576,575 | €571,968 | -€4,607 | -0.8% |
| Amounts payable after more than one year | 17 | €139,660 | €134,107 | -€5,553 | -4.0% |
| Financial debts | 170/4 | €136,434 | €112,135 | -€24,299 | -17.8% |
| Trade debts | 175 | €3,226 | €21,972 | +€18,746 | +581.1% |
| Amounts payable within one year | 42/48 | €436,777 | €437,862 | +€1,085 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €23,665 | €24,599 | +€935 | +3.9% |
| Financial debts | 43 | - | €4,846 | +€4,846 | |
| Credit institutions | 430/8 | - | €4,846 | +€4,846 | |
| Trade debts | 44 | €194,855 | €182,637 | -€12,219 | -6.3% |
| Suppliers | 440/4 | €194,855 | €182,637 | -€12,219 | -6.3% |
| Taxes, remuneration and social security | 45 | €14,941 | €68,253 | +€53,313 | +356.8% |
| Taxes | 450/3 | €1,871 | €9,007 | +€7,136 | +381.4% |
| Remuneration and social security | 454/9 | €13,069 | €59,246 | +€46,177 | +353.3% |
| Other amounts payable | 47/48 | €203,316 | €157,526 | -€45,790 | -22.5% |
| Accrued charges and deferred income | 492/3 | €138 | - | -€138 | |
| Remuneration, social security and pensions | 62 | €224,609 | €266,047 | +€41,438 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,122 | €16,503 | +€1,381 | +9.1% |
| Other operating charges | 640/8 | €6,165 | €6,173 | +€8 | +0.1% |
| Gross operating margin | 9900 | €272,108 | €333,001 | +€60,893 | +22.4% |
| Operating profit (loss) | 9901 | €26,212 | €44,278 | +€18,066 | +68.9% |
| Financial income | 75/76B | €25 | €774 | +€749 | +2968.4% |
| Recurring financial income | 75 | €25 | €24 | -€1 | -3.1% |
| Non-recurring financial income | 76B | - | €750 | +€750 | |
| Financial charges | 65/66B | €23,185 | €19,534 | -€3,650 | -15.7% |
| Recurring financial charges | 65 | €23,185 | €19,534 | -€3,650 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €3,053 | €25,518 | +€22,466 | +735.9% |
| Income taxes | 67/77 | €140 | €1,907 | +€1,767 | +1266.7% |
| Profit (loss) for the period | 9904 | €2,913 | €23,612 | +€20,698 | +710.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,913 | €23,612 | +€20,698 | +710.5% |
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.