DIMABO: 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.
DIMABO
Largest movements
- Tangible fixed assets +€2.7m
up €2.7m (+64.9%), from €4.2m to €7.0m
of which Assets under construction and advance payments: +€2.8m
- Cash -€251,565
down €251,565 (-47.0%), from €534,797 to €283,232
mainly Investment in fixed assets (net) (-€2.8m) and Tax, wage and social debts (-€49,980)
- Debts after one year +€2.5m
up €2.5m (+74.2%), from €3.3m to €5.8m
- Gross operating margin +€73,640
up €73,640 (+120.1%), from €61,335 to €134,975
- Financial income -€22,779
down €22,779 (-91.6%), from €24,878 to €2,099
of which Financial income: -€22,778
- Taxes +€15,510
up €15,510 (+519.9%), from €2,983 to €18,493
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 | €4,793,201 | €7,273,069 | +€2.5m | +51.7% |
| Fixed assets | 21/28 | €4,234,952 | €6,984,468 | +€2.7m | +64.9% |
| Tangible fixed assets | 22/27 | €4,234,952 | €6,984,468 | +€2.7m | +64.9% |
| Land and buildings | 22 | €2,035,013 | €2,011,009 | -€24,004 | -1.2% |
| Furniture and vehicles | 24 | €14,796 | €12,094 | -€2,702 | -18.3% |
| Assets under construction and advance payments | 27 | €2,185,142 | €4,961,365 | +€2.8m | +127.0% |
| Current assets | 29/58 | €558,249 | €288,601 | -€269,648 | -48.3% |
| Amounts receivable within one year | 40/41 | €23,452 | €5,369 | -€18,084 | -77.1% |
| Trade receivables | 40 | €18,972 | €5,369 | -€13,604 | -71.7% |
| Other amounts receivable | 41 | €4,480 | - | -€4,480 | |
| Cash at bank and in hand | 54/58 | €534,797 | €283,232 | -€251,565 | -47.0% |
| Total equity and liabilities | 10/49 | €4,793,201 | €7,273,069 | +€2.5m | +51.7% |
| Equity | 10/15 | €1,239,417 | €1,311,053 | +€71,636 | +5.8% |
| Contributions | 10/11 | €1,098,000 | €1,098,000 | = | 0.0% |
| Reserves | 13 | €141,417 | €213,053 | +€71,636 | +50.7% |
| Non-distributable reserves | 130/1 | €109,800 | €109,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €109,800 | €109,800 | = | 0.0% |
| Distributable reserves | 133 | €31,617 | €103,253 | +€71,636 | +226.6% |
| Amounts payable | 17/49 | €3,553,784 | €5,962,016 | +€2.4m | +67.8% |
| Amounts payable after more than one year | 17 | €3,300,000 | €5,750,000 | +€2.5m | +74.2% |
| Financial debts | 170/4 | €3,300,000 | €5,750,000 | +€2.5m | +74.2% |
| Amounts payable within one year | 42/48 | €253,784 | €212,016 | -€41,768 | -16.5% |
| Trade debts | 44 | €114,792 | €123,003 | +€8,212 | +7.2% |
| Suppliers | 440/4 | €114,792 | €123,003 | +€8,212 | +7.2% |
| Taxes, remuneration and social security | 45 | €137,892 | €87,912 | -€49,980 | -36.2% |
| Taxes | 450/3 | €137,892 | €87,912 | -€49,980 | -36.2% |
| Other amounts payable | 47/48 | €1,100 | €1,100 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,108 | €39,798 | -€310 | -0.8% |
| Other operating charges | 640/8 | €6,810 | €7,108 | +€298 | +4.4% |
| Gross operating margin | 9900 | €61,335 | €134,975 | +€73,640 | +120.1% |
| Operating profit (loss) | 9901 | €14,418 | €88,069 | +€73,652 | +510.8% |
| Financial income | 75/76B | €24,878 | €2,099 | -€22,779 | -91.6% |
| Recurring financial income | 75 | €24,877 | €2,099 | -€22,778 | -91.6% |
| Non-recurring financial income | 76B | €1 | - | -€1 | |
| Financial charges | 65/66B | €520 | €40 | -€480 | -92.3% |
| Recurring financial charges | 65 | €520 | €40 | -€480 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | €38,776 | €90,129 | +€51,352 | +132.4% |
| Income taxes | 67/77 | €2,983 | €18,493 | +€15,510 | +519.9% |
| Profit (loss) for the period | 9904 | €35,793 | €71,636 | +€35,843 | +100.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,793 | €71,636 | +€35,843 | +100.1% |
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 9 October 2026 via checked.be.