DIMACO INVEST: what changed
Two financial 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.
DIMACO INVEST
Largest movements
- Receivables within one year -€121,679
down €121,679 (-59.8%), from €203,548 to €81,869
of which Trade receivables: -€169,162
- Cash +€113,276
up €113,276 (+52.1%), from €217,553 to €330,829
mainly Receivables within one year (+€121,679) and Net result for the year (+€100,953)
- Tangible fixed assets -€56,373
down €56,373 (-2.4%), from €2.3m to €2.3m
of which Land and buildings: -€54,986
- Debts after one year -€250,000
down €250,000 (-22.8%), from €1.1m to €845,000
- Reserves +€100,950
up €100,950 (+51.5%), from €196,000 to €296,950
- Accrued charges and deferred income +€43,209
up €43,209 (+77.3%), from €55,905 to €99,114
- Other debts +€32,005
up €32,005 (+85.7%), from €37,363 to €69,367
- Gross operating margin -€295,692
down €295,692 (-53.2%), from €555,394 to €259,702
- Taxes -€49,089
down €49,089 (-53.4%), from €91,886 to €42,797
- Financial charges -€11,151
down €11,151 (-20.1%), from €55,452 to €44,301
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.
Derived cash bridge
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 | €2,738,467 | €2,672,891 | -€65,576 | -2.4% |
| Fixed assets | 21/28 | €2,315,680 | €2,259,307 | -€56,373 | -2.4% |
| Tangible fixed assets | 22/27 | €2,315,680 | €2,259,307 | -€56,373 | -2.4% |
| Land and buildings | 22 | €2,311,563 | €2,256,577 | -€54,986 | -2.4% |
| Furniture and vehicles | 24 | €4,117 | €2,730 | -€1,388 | -33.7% |
| Current assets | 29/58 | €422,786 | €413,584 | -€9,202 | -2.2% |
| Amounts receivable within one year | 40/41 | €203,548 | €81,869 | -€121,679 | -59.8% |
| Trade receivables | 40 | €200,411 | €31,250 | -€169,162 | -84.4% |
| Other amounts receivable | 41 | €3,137 | €50,619 | +€47,483 | +1,514% |
| Cash at bank and in hand | 54/58 | €217,553 | €330,829 | +€113,276 | +52.1% |
| Deferred charges and accrued income | 490/1 | €1,685 | €886 | -€800 | -47.4% |
| Total equity and liabilities | 10/49 | €2,738,467 | €2,672,891 | -€65,576 | -2.4% |
| Equity | 10/15 | €1,496,250 | €1,597,203 | +€100,953 | +6.7% |
| Contributions | 10/11 | €1,300,000 | €1,300,000 | = | 0.0% |
| Reserves | 13 | €196,000 | €296,950 | +€100,950 | +51.5% |
| Distributable reserves | 133 | €196,000 | €296,950 | +€100,950 | +51.5% |
| Profit (loss) carried forward | 14 | €250 | €253 | +€3 | +1.1% |
| Amounts payable | 17/49 | €1,242,217 | €1,075,688 | -€166,529 | -13.4% |
| Amounts payable after more than one year | 17 | €1,095,000 | €845,000 | -€250,000 | -22.8% |
| Financial debts | 170/4 | €1,095,000 | €845,000 | -€250,000 | -22.8% |
| Amounts payable within one year | 42/48 | €91,312 | €131,574 | +€40,262 | +44.1% |
| Trade debts | 44 | €6,574 | €14,086 | +€7,513 | +114% |
| Suppliers | 440/4 | €6,574 | €14,086 | +€7,513 | +114% |
| Taxes, remuneration and social security | 45 | €47,375 | €48,120 | +€745 | +1.6% |
| Taxes | 450/3 | €47,375 | €48,120 | +€745 | +1.6% |
| Other amounts payable | 47/48 | €37,363 | €69,367 | +€32,005 | +85.7% |
| Accrued charges and deferred income | 492/3 | €55,905 | €99,114 | +€43,209 | +77.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,773 | €64,942 | -€831 | -1.3% |
| Other operating charges | 640/8 | €6,119 | €6,710 | +€591 | +9.7% |
| Gross operating margin | 9900 | €555,394 | €259,702 | -€295,692 | -53.2% |
| Operating profit (loss) | 9901 | €483,502 | €188,050 | -€295,453 | -61.1% |
| Financial income | 75/76B | €16 | €1 | -€15 | -93.8% |
| Recurring financial income | 75 | €16 | €1 | -€15 | -93.8% |
| Financial charges | 65/66B | €55,452 | €44,301 | -€11,151 | -20.1% |
| Recurring financial charges | 65 | €55,452 | €44,301 | -€11,151 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €428,066 | €143,750 | -€284,317 | -66.4% |
| Income taxes | 67/77 | €91,886 | €42,797 | -€49,089 | -53.4% |
| Profit (loss) for the period | 9904 | €336,181 | €100,953 | -€235,228 | -70.0% |
| Profit (loss) for the period to be appropriated | 9905 | €336,181 | €100,953 | -€235,228 | -70.0% |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.