DIMACO MODA: 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.
DIMACO MODA
Largest movements
- Receivables within one year +€2.4m
up €2.4m (+2011.2%), from €117,767 to €2.5m
of which Trade receivables: +€2.5m
- Receivables after one year -€1.7m
down €1.7m (-100.0%), from €1.7m to €0
- Tangible fixed assets -€87,050
down €87,050 (-25.3%), from €344,511 to €257,461
of which Other tangible fixed assets: -€86,826
- Cash -€79,924
down €79,924 (-36.2%), from €220,632 to €140,707
mainly Receivables within one year (-€2.4m) and Current portion of long-term debt (-€835,600)
- Stocks and contracts +€62,630
up €62,630 (+9.0%), from €699,653 to €762,283
- Trade debts +€1.7m
up €1.7m (+2960.3%), from €58,777 to €1.8m
- Debts after one year +€835,600
up €835,600 (+80.2%), from €1.0m to €1.9m
- Current portion of long-term debt -€835,600
down €835,600 (-66.8%), from €1.2m to €414,400
- Profit (loss) carried forward -€791,122
down €791,122 (-37.2%), from -€2.1m to -€2.9m
- Other debts -€361,795
down €361,795 (-100.0%), from €361,795 to €0
- Gross operating margin -€689,575
down €689,575 (-69.2%), from €995,932 to €306,356
- Financial charges -€69,293
down €69,293 (-76.4%), from €90,689 to €21,396
- Staff costs +€47,925
up €47,925 (+5.2%), from €928,309 to €976,234
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 | €3,230,769 | €3,806,123 | +€575,354 | +17.8% |
| Fixed assets | 21/28 | €489,297 | €402,323 | -€86,974 | -17.8% |
| Tangible fixed assets | 22/27 | €344,511 | €257,461 | -€87,050 | -25.3% |
| Furniture and vehicles | 24 | €278 | €53 | -€224 | -80.8% |
| Other tangible fixed assets | 26 | €344,234 | €257,408 | -€86,826 | -25.2% |
| Financial fixed assets | 28 | €144,786 | €144,862 | +€76 | +0.1% |
| Current assets | 29/58 | €2,741,472 | €3,403,800 | +€662,328 | +24.2% |
| Amounts receivable after more than one year | 29 | €1,700,010 | €0 | -€1.7m | -100.0% |
| Trade receivables | 290 | €1,700,010 | €0 | -€1.7m | -100.0% |
| Stocks and contracts in progress | 3 | €699,653 | €762,283 | +€62,630 | +9.0% |
| Stocks | 30/36 | €699,653 | €762,283 | +€62,630 | +9.0% |
| Amounts receivable within one year | 40/41 | €117,767 | €2,486,279 | +€2.4m | +2011.2% |
| Trade receivables | 40 | €3,314 | €2,485,316 | +€2.5m | +74901.9% |
| Other amounts receivable | 41 | €114,453 | €963 | -€113,490 | -99.2% |
| Cash at bank and in hand | 54/58 | €220,632 | €140,707 | -€79,924 | -36.2% |
| Deferred charges and accrued income | 490/1 | €3,410 | €14,530 | +€11,120 | +326.1% |
| Total equity and liabilities | 10/49 | €3,230,769 | €3,806,123 | +€575,354 | +17.8% |
| Equity | 10/15 | €367,278 | -€423,845 | -€791,122 | |
| Contributions | 10/11 | €2,400,000 | €2,400,000 | = | 0.0% |
| Capital | 10 | €2,400,000 | €2,400,000 | = | 0.0% |
| Issued capital | 100 | €2,400,000 | €2,400,000 | = | 0.0% |
| Reserves | 13 | €91,158 | €91,158 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,459 | €4,459 | = | 0.0% |
| Legal reserve | 130 | €4,459 | €4,459 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,971 | €1,971 | = | 0.0% |
| Distributable reserves | 133 | €84,727 | €84,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,123,880 | -€2,915,002 | -€791,122 | -37.2% |
| Amounts payable | 17/49 | €2,863,491 | €4,229,967 | +€1.4m | +47.7% |
| Amounts payable after more than one year | 17 | €1,041,667 | €1,877,267 | +€835,600 | +80.2% |
| Financial debts | 170/4 | €1,041,667 | €1,877,267 | +€835,600 | +80.2% |
| Amounts payable within one year | 42/48 | €1,815,710 | €2,341,501 | +€525,790 | +29.0% |
| Current portion of amounts payable after more than one year | 42 | €1,250,000 | €414,400 | -€835,600 | -66.8% |
| Financial debts | 43 | €28 | €473 | +€444 | +1564.6% |
| Credit institutions | 430/8 | €28 | €473 | +€444 | +1564.6% |
| Trade debts | 44 | €58,777 | €1,798,776 | +€1.7m | +2960.3% |
| Suppliers | 440/4 | €58,777 | €1,798,776 | +€1.7m | +2960.3% |
| Taxes, remuneration and social security | 45 | €145,110 | €127,852 | -€17,258 | -11.9% |
| Taxes | 450/3 | €51,001 | €42,469 | -€8,532 | -16.7% |
| Remuneration and social security | 454/9 | €94,109 | €85,383 | -€8,725 | -9.3% |
| Other amounts payable | 47/48 | €361,795 | €0 | -€361,795 | -100.0% |
| Accrued charges and deferred income | 492/3 | €6,114 | €11,200 | +€5,086 | +83.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €928,309 | €976,234 | +€47,925 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,566 | €88,275 | -€2,291 | -2.5% |
| Other operating charges | 640/8 | €10,057 | €11,684 | +€1,626 | +16.2% |
| Gross operating margin | 9900 | €995,932 | €306,356 | -€689,575 | -69.2% |
| Operating profit (loss) | 9901 | -€33,000 | -€769,836 | -€736,836 | -2232.8% |
| Financial income | 75/76B | €202 | €143 | -€59 | -29.2% |
| Recurring financial income | 75 | €202 | €143 | -€59 | -29.2% |
| Financial charges | 65/66B | €90,689 | €21,396 | -€69,293 | -76.4% |
| Recurring financial charges | 65 | €90,689 | €21,396 | -€69,293 | -76.4% |
| Profit (loss) for the period before taxes | 9903 | -€123,488 | -€791,090 | -€667,602 | -540.6% |
| Income taxes | 67/77 | €51 | €33 | -€18 | -36.1% |
| Profit (loss) for the period | 9904 | -€123,539 | -€791,122 | -€667,583 | -540.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€123,539 | -€791,122 | -€667,583 | -540.4% |
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 5 October 2026 via checked.be.