DIMABEL: 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.
What changed
DIMABEL
NACE 10.720, Manufacture of food products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€199,387
2024 · -€82,219-€117,168
Equity
€2.2m
2024 · €2.4m-€199,387
Cash
€73,371
2024 · €124,505-€51,134
Balance sheet total
€5.9m
2024 · €6.2m-€287,353
Largest movements
Assets
- Tangible fixed assets -€334,885
down €334,885 (-6.9%), from €4.9m to €4.5m
of which Plant, machinery and equipment: -€218,809
- Stocks and contracts +€97,525
up €97,525 (+16.1%), from €604,743 to €702,269
Equity and liabilities
- Debts after one year -€211,944
down €211,944 (-9.3%), from €2.3m to €2.1m
of which Financial debts: -€211,944
- Short-term financial debts +€206,989
up €206,989 (+35.2%), from €588,059 to €795,048
- Profit (loss) carried forward -€120,210
down €120,210 (-19.2%), from -€627,491 to -€747,701
- Reserves -€79,178
down €79,178 (-7.8%), from €1.0m to €931,102
of which Tax-exempt reserves: -€79,178
- Trade debts -€63,037
down €63,037 (-20.0%), from €314,620 to €251,583
Income statement
- Gross operating margin -€366,362
down €366,362 (-19.4%), from €1.9m to €1.5m
- Staff costs -€54,131
down €54,131 (-4.6%), from €1.2m to €1.1m
- Financial charges -€19,003
down €19,003 (-16.6%), from €114,677 to €95,674
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
-€82,219
Gross operating margin
-€366,362
Staff costs
+€54,131
Depreciation
-€8,575
Write-downs
+€15,131
Other operating charges
-€258
Other operating items
+€171,872
Financial income
-€817
Financial charges
+€19,003
Taxes
-€210
Deferred taxes and other
-€1,084
Result 2025
-€199,387
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.
From operations
+€127,823
Investment
-€170,908
Financing
-€8,049
Cash 2024
€124,505
From operations (derived)
+€127,823
Net result for the year
-€199,387
Depreciation
+€502,966
Stocks and contracts
-€97,525
Receivables within one year
-€7,449
Deferred charges and accrued income
+€9,135
Provisions
-€26,393
Trade debts
-€63,037
Tax, wage and social debts
+€21,248
Advances received
-€11,735
Investment (derived)
-€170,908
Investment in fixed assets (net)
-€170,908
Financing
-€8,049
Debts after one year
-€211,944
Current portion of long-term debt
-€3,094
Short-term financial debts
+€206,989
Cash 2025
€73,371
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,231,965 | €5,944,612 | -€287,353 | -4.6% |
| Fixed assets | 21/28 | €4,977,936 | €4,645,877 | -€332,058 | -6.7% |
| Intangible fixed assets | 21 | €84,736 | €88,345 | +€3,609 | +4.3% |
| Tangible fixed assets | 22/27 | €4,884,517 | €4,549,632 | -€334,885 | -6.9% |
| Land and buildings | 22 | €3,793,535 | €3,647,094 | -€146,441 | -3.9% |
| Plant, machinery and equipment | 23 | €998,141 | €779,331 | -€218,809 | -21.9% |
| Furniture and vehicles | 24 | €72,720 | €108,265 | +€35,546 | +48.9% |
| Leasing and similar rights | 25 | €20,121 | €14,942 | -€5,179 | -25.7% |
| Financial fixed assets | 28 | €8,683 | €7,900 | -€783 | -9.0% |
| Current assets | 29/58 | €1,254,030 | €1,298,735 | +€44,705 | +3.6% |
| Stocks and contracts in progress | 3 | €604,743 | €702,269 | +€97,525 | +16.1% |
| Stocks | 30/36 | €604,743 | €702,269 | +€97,525 | +16.1% |
| Amounts receivable within one year | 40/41 | €489,650 | €497,099 | +€7,449 | +1.5% |
| Trade receivables | 40 | €384,875 | €420,639 | +€35,764 | +9.3% |
| Other amounts receivable | 41 | €104,775 | €76,459 | -€28,315 | -27.0% |
| Cash at bank and in hand | 54/58 | €124,505 | €73,371 | -€51,134 | -41.1% |
| Deferred charges and accrued income | 490/1 | €35,132 | €25,996 | -€9,135 | -26.0% |
| Total equity and liabilities | 10/49 | €6,231,965 | €5,944,612 | -€287,353 | -4.6% |
| Equity | 10/15 | €2,441,539 | €2,242,151 | -€199,387 | -8.2% |
| Contributions | 10/11 | €2,058,750 | €2,058,750 | = | 0.0% |
| Reserves | 13 | €1,010,280 | €931,102 | -€79,178 | -7.8% |
| Tax-exempt reserves | 132 | €870,230 | €791,052 | -€79,178 | -9.1% |
| Distributable reserves | 133 | €140,050 | €140,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€627,491 | -€747,701 | -€120,210 | -19.2% |
| Provisions and deferred taxes | 16 | €261,114 | €234,722 | -€26,393 | -10.1% |
| Deferred taxes | 168 | €261,114 | €234,722 | -€26,393 | -10.1% |
| Amounts payable | 17/49 | €3,529,312 | €3,467,739 | -€61,573 | -1.7% |
| Amounts payable after more than one year | 17 | €2,288,697 | €2,076,753 | -€211,944 | -9.3% |
| Financial debts | 170/4 | €2,116,825 | €1,904,881 | -€211,944 | -10.0% |
| Other amounts payable | 178/9 | €171,872 | €171,872 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,240,615 | €1,390,986 | +€150,371 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €241,762 | €238,668 | -€3,094 | -1.3% |
| Financial debts | 43 | €588,059 | €795,048 | +€206,989 | +35.2% |
| Credit institutions | 430/8 | €588,059 | €795,048 | +€206,989 | +35.2% |
| Trade debts | 44 | €314,620 | €251,583 | -€63,037 | -20.0% |
| Suppliers | 440/4 | €314,620 | €251,583 | -€63,037 | -20.0% |
| Advances received on contracts in progress | 46 | €11,735 | - | -€11,735 | |
| Taxes, remuneration and social security | 45 | €84,440 | €105,687 | +€21,248 | +25.2% |
| Remuneration and social security | 454/9 | €84,440 | €105,687 | +€21,248 | +25.2% |
| Remuneration, social security and pensions | 62 | €1,176,516 | €1,122,385 | -€54,131 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €494,391 | €502,966 | +€8,575 | +1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,131 | - | -€15,131 | |
| Other operating charges | 640/8 | €24,100 | €24,358 | +€258 | +1.1% |
| Non-recurring operating charges | 66A | €171,872 | - | -€171,872 | |
| Gross operating margin | 9900 | €1,885,965 | €1,519,603 | -€366,362 | -19.4% |
| Operating profit (loss) | 9901 | €3,955 | -€130,106 | -€134,061 | |
| Financial income | 75/76B | €817 | - | -€817 | |
| Recurring financial income | 75 | €817 | - | -€817 | |
| Financial charges | 65/66B | €114,677 | €95,674 | -€19,003 | -16.6% |
| Recurring financial charges | 65 | €114,677 | €95,674 | -€19,003 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | -€109,905 | -€225,780 | -€115,875 | -105.4% |
| Transfer from deferred taxes | 780 | €27,476 | €26,393 | -€1,084 | -3.9% |
| Income taxes | 67/77 | -€210 | - | +€210 | |
| Profit (loss) for the period | 9904 | -€82,219 | -€199,387 | -€117,168 | -142.5% |
| Transfer from tax-exempt reserves | 789 | €82,429 | €79,178 | -€3,251 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €210 | -€120,210 | -€120,419 |
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.