DIMACOM: 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.
What changed
DIMACOM
NACE 46.450, Wholesale of perfume and cosmetics
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3,536
2024 · -€29,111+€32,647
Equity
€269,903
2024 · €238,054+€31,849
Cash
€10,870
2024 · €3,225+€7,645
Balance sheet total
€861,529
2024 · €917,107-€55,579
Largest movements
Assets
- Tangible fixed assets -€55,984
down €55,984 (-7.9%), from €706,198 to €650,214
of which Land and buildings: -€53,580
Equity and liabilities
- Debts after one year -€75,519
down €75,519 (-17.1%), from €442,844 to €367,325
- Reserves +€31,849
up €31,849 (+14.5%), from €219,462 to €251,311
of which Distributable reserves: +€31,849
- Trade debts -€11,896
down €11,896 (-36.8%), from €32,320 to €20,423
- Other debts -€9,326
down €9,326 (-13.9%), from €66,963 to €57,638
Income statement
- Gross operating margin +€33,175
up €33,175 (+34.9%), from €95,143 to €128,318
- Taxes +€7,212
up €7,212 (+5,634%), from €128 to €7,340
- Financial charges -€4,069
down €4,069 (-14.1%), from €28,766 to €24,697
- Staff costs -€2,354
down €2,354 (-5.7%), from €41,628 to €39,274
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.
Result 2024
-€29,111
Gross operating margin
+€33,175
Staff costs
+€2,354
Depreciation
+€187
Other operating charges
-€105
Financial income
+€179
Financial charges
+€4,069
Taxes
-€7,212
Result 2025
€3,536
raises the resultlowers the result
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.
From operations
+€51,286
Investment
-€937
Financing
-€42,703
Cash 2024
€3,225
From operations (derived)
+€51,286
Net result for the year
+€3,536
Depreciation
+€56,921
Stocks and contracts
-€562
Receivables within one year
+€4,483
Deferred charges and accrued income
+€3,319
Trade debts
-€11,896
Tax, wage and social debts
+€3,785
Advances received
+€397
Other debts
-€9,326
Accrued charges and deferred income
+€628
Investment (derived)
-€937
Investment in fixed assets (net)
-€937
Financing
-€42,703
Debts after one year
-€75,519
Current portion of long-term debt
+€4,370
Short-term financial debts
+€134
Contributions, distributions and other
+€28,312
Cash 2025
€10,870
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €917,107 | €861,529 | -€55,579 | -6.1% |
| Fixed assets | 21/28 | €706,198 | €650,214 | -€55,984 | -7.9% |
| Tangible fixed assets | 22/27 | €706,198 | €650,214 | -€55,984 | -7.9% |
| Land and buildings | 22 | €698,374 | €644,794 | -€53,580 | -7.7% |
| Plant, machinery and equipment | 23 | €6,079 | €4,181 | -€1,898 | -31.2% |
| Furniture and vehicles | 24 | €1,745 | €1,239 | -€506 | -29.0% |
| Current assets | 29/58 | €210,910 | €211,315 | +€405 | +0.2% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,590 | €5,152 | +€562 | +12.2% |
| Stocks | 30/36 | €4,590 | €5,152 | +€562 | +12.2% |
| Amounts receivable within one year | 40/41 | €33,058 | €28,575 | -€4,483 | -13.6% |
| Trade receivables | 40 | €23,309 | €26,430 | +€3,120 | +13.4% |
| Other amounts receivable | 41 | €9,749 | €2,145 | -€7,604 | -78.0% |
| Cash at bank and in hand | 54/58 | €3,225 | €10,870 | +€7,645 | +237% |
| Deferred charges and accrued income | 490/1 | €20,037 | €16,718 | -€3,319 | -16.6% |
| Total equity and liabilities | 10/49 | €917,107 | €861,529 | -€55,579 | -6.1% |
| Equity | 10/15 | €238,054 | €269,903 | +€31,849 | +13.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €219,462 | €251,311 | +€31,849 | +14.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €217,603 | €249,452 | +€31,849 | +14.6% |
| Amounts payable | 17/49 | €679,053 | €591,626 | -€87,427 | -12.9% |
| Amounts payable after more than one year | 17 | €442,844 | €367,325 | -€75,519 | -17.1% |
| Financial debts | 170/4 | €442,844 | €367,325 | -€75,519 | -17.1% |
| Amounts payable within one year | 42/48 | €236,209 | €223,672 | -€12,537 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €73,595 | €77,964 | +€4,370 | +5.9% |
| Financial debts | 43 | €42,822 | €42,956 | +€134 | +0.3% |
| Credit institutions | 430/8 | €42,822 | €42,956 | +€134 | +0.3% |
| Trade debts | 44 | €32,320 | €20,423 | -€11,896 | -36.8% |
| Suppliers | 440/4 | €32,320 | €20,423 | -€11,896 | -36.8% |
| Advances received on contracts in progress | 46 | - | €397 | +€397 | |
| Taxes, remuneration and social security | 45 | €20,509 | €24,294 | +€3,785 | +18.5% |
| Taxes | 450/3 | €10,579 | €20,053 | +€9,475 | +89.6% |
| Remuneration and social security | 454/9 | €9,931 | €4,241 | -€5,690 | -57.3% |
| Other amounts payable | 47/48 | €66,963 | €57,638 | -€9,326 | -13.9% |
| Accrued charges and deferred income | 492/3 | - | €628 | +€628 | |
| Remuneration, social security and pensions | 62 | €41,628 | €39,274 | -€2,354 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,108 | €56,921 | -€187 | -0.3% |
| Other operating charges | 640/8 | €7,278 | €7,382 | +€105 | +1.4% |
| Gross operating margin | 9900 | €95,143 | €128,318 | +€33,175 | +34.9% |
| Operating profit (loss) | 9901 | -€10,871 | €24,740 | +€35,611 | |
| Financial income | 75/76B | €10,653 | €10,832 | +€179 | +1.7% |
| Recurring financial income | 75 | €10,653 | €10,832 | +€179 | +1.7% |
| Financial charges | 65/66B | €28,766 | €24,697 | -€4,069 | -14.1% |
| Recurring financial charges | 65 | €28,766 | €24,697 | -€4,069 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€28,983 | €10,876 | +€39,859 | |
| Income taxes | 67/77 | €128 | €7,340 | +€7,212 | +5,634% |
| Profit (loss) for the period | 9904 | -€29,111 | €3,536 | +€32,647 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,111 | €3,536 | +€32,647 |
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 24 October 2026 via checked.be.