DIMACH: 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.
DIMACH
Largest movements
- Cash +€73,070
up €73,070 (+150.1%), from €48,692 to €121,762
mainly Net result for the year (+€45,220) and Other debts (+€39,950)
- Receivables within one year -€32,031
down €32,031 (-97.4%), from €32,900 to €868
of which Trade receivables: -€30,885
- Tangible fixed assets -€12,160
down €12,160 (-42.9%), from €28,351 to €16,191
- Deferred charges and accrued income -€5,728
down €5,728 (-77.2%), from €7,420 to €1,692
- Other debts +€39,950
new in 2025: €39,950
- Debts after one year -€10,004
down €10,004 (-66.8%), from €14,973 to €4,970
of which Financial debts: -€11,737
- Trade debts -€8,426
down €8,426 (-71.1%), from €11,853 to €3,427
- Tax, wage and social debts +€3,186
up €3,186 (+92.3%), from €3,450 to €6,636
- Gross operating margin +€12,806
up €12,806 (+22.1%), from €58,066 to €70,872
- Taxes +€2,511
up €2,511 (+27.5%), from €9,132 to €11,642
- Other operating charges -€732
down €732 (-44.4%), from €1,647 to €915
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 | €157,113 | €180,264 | +€23,151 | +14.7% |
| Fixed assets | 21/28 | €28,351 | €16,191 | -€12,160 | -42.9% |
| Tangible fixed assets | 22/27 | €28,351 | €16,191 | -€12,160 | -42.9% |
| Leasing and similar rights | 25 | €28,351 | €16,191 | -€12,160 | -42.9% |
| Current assets | 29/58 | €128,762 | €164,073 | +€35,311 | +27.4% |
| Stocks and contracts in progress | 3 | €39,750 | €39,750 | = | 0.0% |
| Stocks | 30/36 | €39,750 | €39,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,900 | €868 | -€32,031 | -97.4% |
| Trade receivables | 40 | €30,885 | - | -€30,885 | |
| Other amounts receivable | 41 | €2,014 | €868 | -€1,146 | -56.9% |
| Cash at bank and in hand | 54/58 | €48,692 | €121,762 | +€73,070 | +150.1% |
| Deferred charges and accrued income | 490/1 | €7,420 | €1,692 | -€5,728 | -77.2% |
| Total equity and liabilities | 10/49 | €157,113 | €180,264 | +€23,151 | +14.7% |
| Equity | 10/15 | €115,324 | €113,544 | -€1,780 | -1.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €106,000 | €106,000 | = | 0.0% |
| Distributable reserves | 133 | €106,000 | €106,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,324 | €2,544 | -€1,780 | -41.2% |
| Amounts payable | 17/49 | €41,789 | €66,720 | +€24,931 | +59.7% |
| Amounts payable after more than one year | 17 | €14,973 | €4,970 | -€10,004 | -66.8% |
| Financial debts | 170/4 | €14,707 | €2,970 | -€11,737 | -79.8% |
| Other amounts payable | 178/9 | €266 | €2,000 | +€1,734 | +651.6% |
| Amounts payable within one year | 42/48 | €26,816 | €61,750 | +€34,934 | +130.3% |
| Current portion of amounts payable after more than one year | 42 | €11,513 | €11,737 | +€225 | +2.0% |
| Trade debts | 44 | €11,853 | €3,427 | -€8,426 | -71.1% |
| Suppliers | 440/4 | €11,853 | €3,427 | -€8,426 | -71.1% |
| Taxes, remuneration and social security | 45 | €3,450 | €6,636 | +€3,186 | +92.3% |
| Taxes | 450/3 | €3,450 | €6,636 | +€3,186 | +92.3% |
| Other amounts payable | 47/48 | - | €39,950 | +€39,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,160 | €12,160 | = | 0.0% |
| Other operating charges | 640/8 | €1,647 | €915 | -€732 | -44.4% |
| Gross operating margin | 9900 | €58,066 | €70,872 | +€12,806 | +22.1% |
| Operating profit (loss) | 9901 | €44,259 | €57,797 | +€13,538 | +30.6% |
| Financial income | 75/76B | €257 | €378 | +€121 | +47.1% |
| Recurring financial income | 75 | €257 | €378 | +€121 | +47.1% |
| Financial charges | 65/66B | €1,545 | €1,313 | -€232 | -15.0% |
| Recurring financial charges | 65 | €1,545 | €1,313 | -€232 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €42,971 | €56,862 | +€13,890 | +32.3% |
| Income taxes | 67/77 | €9,132 | €11,642 | +€2,511 | +27.5% |
| Profit (loss) for the period | 9904 | €33,840 | €45,220 | +€11,380 | +33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,840 | €45,220 | +€11,380 | +33.6% |
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 29 September 2026 via checked.be.