DIMAC: 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.
DIMAC
Largest movements
- Stocks and contracts -€774,064
no longer reported in 2025 (was €774,064)
- Receivables within one year +€498,356
up €498,356 (+3741.5%), from €13,320 to €511,676
of which Trade receivables: +€414,428
- Tangible fixed assets +€172,496
up €172,496 (+151.5%), from €113,859 to €286,354
of which Furniture and vehicles: +€152,779
- Current portion of long-term debt -€149,663
down €149,663 (-96.8%), from €154,629 to €4,966
- Other debts +€39,642
up €39,642 (+7.0%), from €562,480 to €602,123
- Trade debts +€13,866
up €13,866 (+310.8%), from €4,462 to €18,328
- Gross operating margin +€47,224
up €47,224 (+123.7%), from €38,166 to €85,390
- Staff costs +€36,119
new in 2025: €36,119
- Depreciation +€19,141
up €19,141 (+78.0%), from €24,554 to €43,695
- Financial charges -€3,222
down €3,222 (-59.8%), from €5,389 to €2,167
- Taxes -€1,150
down €1,150 (-41.2%), from €2,788 to €1,638
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 | €911,053 | €805,717 | -€105,336 | -11.6% |
| Fixed assets | 21/28 | €113,984 | €286,479 | +€172,496 | +151.3% |
| Tangible fixed assets | 22/27 | €113,859 | €286,354 | +€172,496 | +151.5% |
| Plant, machinery and equipment | 23 | €6,263 | €70,764 | +€64,502 | +1030.0% |
| Furniture and vehicles | 24 | €41,619 | €194,398 | +€152,779 | +367.1% |
| Leasing and similar rights | 25 | €27,352 | €21,191 | -€6,161 | -22.5% |
| Other tangible fixed assets | 26 | €38,625 | - | -€38,625 | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €797,069 | €519,238 | -€277,831 | -34.9% |
| Stocks and contracts in progress | 3 | €774,064 | - | -€774,064 | |
| Stocks | 30/36 | €774,064 | - | -€774,064 | |
| Amounts receivable within one year | 40/41 | €13,320 | €511,676 | +€498,356 | +3741.5% |
| Trade receivables | 40 | - | €414,428 | +€414,428 | |
| Other amounts receivable | 41 | €13,320 | €97,248 | +€83,928 | +630.1% |
| Cash at bank and in hand | 54/58 | €1,487 | €858 | -€629 | -42.3% |
| Deferred charges and accrued income | 490/1 | €8,199 | €6,704 | -€1,495 | -18.2% |
| Total equity and liabilities | 10/49 | €911,053 | €805,717 | -€105,336 | -11.6% |
| Equity | 10/15 | €153,446 | €155,712 | +€2,265 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €134,846 | €137,112 | +€2,265 | +1.7% |
| Distributable reserves | 133 | €134,846 | €137,112 | +€2,265 | +1.7% |
| Amounts payable | 17/49 | €757,607 | €650,006 | -€107,601 | -14.2% |
| Amounts payable after more than one year | 17 | €20,137 | €14,735 | -€5,402 | -26.8% |
| Financial debts | 170/4 | €20,137 | €14,735 | -€5,402 | -26.8% |
| Amounts payable within one year | 42/48 | €736,843 | €635,270 | -€101,572 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €154,629 | €4,966 | -€149,663 | -96.8% |
| Trade debts | 44 | €4,462 | €18,328 | +€13,866 | +310.8% |
| Suppliers | 440/4 | €4,462 | €18,328 | +€13,866 | +310.8% |
| Taxes, remuneration and social security | 45 | €15,271 | €9,853 | -€5,418 | -35.5% |
| Taxes | 450/3 | €15,271 | €7,495 | -€7,776 | -50.9% |
| Remuneration and social security | 454/9 | - | €2,358 | +€2,358 | |
| Other amounts payable | 47/48 | €562,480 | €602,123 | +€39,642 | +7.0% |
| Accrued charges and deferred income | 492/3 | €627 | - | -€627 | |
| Non-recurring operating income | 76A | €3,300 | €3,014 | -€286 | -8.7% |
| Remuneration, social security and pensions | 62 | - | €36,119 | +€36,119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,554 | €43,695 | +€19,141 | +78.0% |
| Other operating charges | 640/8 | €1,198 | €1,323 | +€125 | +10.5% |
| Gross operating margin | 9900 | €38,166 | €85,390 | +€47,224 | +123.7% |
| Operating profit (loss) | 9901 | €12,414 | €4,252 | -€8,162 | -65.7% |
| Financial income | 75/76B | €1,691 | €1,818 | +€128 | +7.6% |
| Recurring financial income | 75 | €1,691 | €1,818 | +€128 | +7.6% |
| Financial charges | 65/66B | €5,389 | €2,167 | -€3,222 | -59.8% |
| Recurring financial charges | 65 | €5,389 | €2,167 | -€3,222 | -59.8% |
| Profit (loss) for the period before taxes | 9903 | €8,716 | €3,903 | -€4,812 | -55.2% |
| Income taxes | 67/77 | €2,788 | €1,638 | -€1,150 | -41.2% |
| Profit (loss) for the period | 9904 | €5,928 | €2,265 | -€3,662 | -61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,928 | €2,265 | -€3,662 | -61.8% |
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.