DIMACOR: 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.
DIMACOR
Largest movements
- Receivables within one year +€2.0m
up €2.0m (+397.1%), from €495,307 to €2.5m
of which Other amounts receivable: +€1.8m
- Cash -€1.8m
down €1.8m (-94.7%), from €1.9m to €101,251
mainly Receivables within one year (-€2.0m) and Tax, wage and social debts (-€10,761)
- Tangible fixed assets -€39,882
down €39,882 (-97.1%), from €41,090 to €1,208
- Reserves +€84,751
up €84,751 (+3.0%), from €2.8m to €2.9m
of which Distributable reserves: +€84,751
- Gross operating margin +€98,352
up €98,352 (+217.8%), from €45,150 to €143,501
- Financial charges +€34,182
up €34,182 (+33813.0%), from €101 to €34,283
of which Non-recurring financial charges: +€34,000
- Taxes +€19,827
up €19,827 (+94.8%), from €20,910 to €40,737
- Depreciation -€10,123
down €10,123 (-59.0%), from €17,170 to €7,047
- Other operating charges +€2,966
up €2,966 (+68.7%), from €4,317 to €7,283
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 | €2,881,938 | €2,980,730 | +€98,792 | +3.4% |
| Fixed assets | 21/28 | €41,090 | €1,208 | -€39,882 | -97.1% |
| Tangible fixed assets | 22/27 | €41,090 | €1,208 | -€39,882 | -97.1% |
| Furniture and vehicles | 24 | €41,090 | €1,208 | -€39,882 | -97.1% |
| Current assets | 29/58 | €2,840,847 | €2,979,522 | +€138,674 | +4.9% |
| Amounts receivable after more than one year | 29 | €415,953 | €415,953 | = | 0.0% |
| Other amounts receivable | 291 | €415,953 | €415,953 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €495,307 | €2,462,196 | +€2.0m | +397.1% |
| Trade receivables | 40 | - | €136,125 | +€136,125 | |
| Other amounts receivable | 41 | €495,307 | €2,326,071 | +€1.8m | +369.6% |
| Current investments | 50/53 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,928,562 | €101,251 | -€1.8m | -94.7% |
| Deferred charges and accrued income | 490/1 | €1,025 | €121 | -€904 | -88.2% |
| Total equity and liabilities | 10/49 | €2,881,938 | €2,980,730 | +€98,792 | +3.4% |
| Equity | 10/15 | €2,838,485 | €2,923,235 | +€84,751 | +3.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Capital | 10 | €40,000 | €40,000 | = | 0.0% |
| Issued capital | 100 | €48,600 | €48,600 | = | 0.0% |
| Uncalled capital | 101 | €8,600 | €8,600 | = | 0.0% |
| Reserves | 13 | €2,798,485 | €2,883,235 | +€84,751 | +3.0% |
| Non-distributable reserves | 130/1 | €4,860 | €4,860 | = | 0.0% |
| Legal reserve | 130 | €4,860 | €4,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €352,183 | €352,183 | = | 0.0% |
| Distributable reserves | 133 | €2,441,442 | €2,526,193 | +€84,751 | +3.5% |
| Amounts payable | 17/49 | €43,453 | €57,494 | +€14,041 | +32.3% |
| Amounts payable within one year | 42/48 | €43,453 | €32,910 | -€10,544 | -24.3% |
| Trade debts | 44 | - | €218 | +€218 | |
| Suppliers | 440/4 | - | €218 | +€218 | |
| Taxes, remuneration and social security | 45 | €42,445 | €31,684 | -€10,761 | -25.4% |
| Taxes | 450/3 | €42,445 | €31,684 | -€10,761 | -25.4% |
| Other amounts payable | 47/48 | €1,008 | €1,008 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €24,585 | +€24,585 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,170 | €7,047 | -€10,123 | -59.0% |
| Other operating charges | 640/8 | €4,317 | €7,283 | +€2,966 | +68.7% |
| Gross operating margin | 9900 | €45,150 | €143,501 | +€98,352 | +217.8% |
| Operating profit (loss) | 9901 | €23,663 | €129,171 | +€105,509 | +445.9% |
| Financial income | 75/76B | €30,619 | €30,599 | -€20 | -0.1% |
| Recurring financial income | 75 | €30,619 | €30,599 | -€20 | -0.1% |
| Financial charges | 65/66B | €101 | €34,283 | +€34,182 | +33813.0% |
| Recurring financial charges | 65 | €101 | €283 | +€182 | +179.7% |
| Non-recurring financial charges | 66B | - | €34,000 | +€34,000 | |
| Profit (loss) for the period before taxes | 9903 | €54,181 | €125,488 | +€71,307 | +131.6% |
| Income taxes | 67/77 | €20,910 | €40,737 | +€19,827 | +94.8% |
| Profit (loss) for the period | 9904 | €33,271 | €84,751 | +€51,480 | +154.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,271 | €84,751 | +€51,480 | +154.7% |
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 6 October 2026 via checked.be.