DIMACS: 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.
DIMACS
Largest movements
- Cash -€9,727
down €9,727 (-12.5%), from €77,726 to €67,999
mainly Contributions, distributions and other (-€82,000) and Investment in fixed assets (net) (-€13,996)
- Tangible fixed assets +€9,258
up €9,258 (+139.3%), from €6,649 to €15,907
of which Furniture and vehicles: +€9,427
- Receivables within one year +€6,469
up €6,469 (+32.9%), from €19,642 to €26,111
of which Trade receivables: +€6,445
- Deferred charges and accrued income -€2,449
down €2,449 (-36.5%), from €6,704 to €4,254
- Other debts +€10,180
up €10,180 (+14.2%), from €71,820 to €82,000
- Tax, wage and social debts -€8,088
down €8,088 (-28.1%), from €28,797 to €20,710
- Short-term financial debts +€1,931
up €1,931 (+131.0%), from €1,473 to €3,404
- Trade debts -€1,383
down €1,383 (-38.1%), from €3,631 to €2,247
- Gross operating margin +€17,120
up €17,120 (+18.3%), from €93,488 to €110,608
- Taxes +€3,738
up €3,738 (+20.4%), from €18,353 to €22,091
- Depreciation +€1,938
up €1,938 (+69.2%), from €2,800 to €4,738
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 | €110,721 | €114,272 | +€3,551 | +3.2% |
| Fixed assets | 21/28 | €6,649 | €15,907 | +€9,258 | +139.3% |
| Tangible fixed assets | 22/27 | €6,649 | €15,907 | +€9,258 | +139.3% |
| Furniture and vehicles | 24 | €5,083 | €14,510 | +€9,427 | +185.5% |
| Other tangible fixed assets | 26 | €1,566 | €1,397 | -€169 | -10.8% |
| Current assets | 29/58 | €104,072 | €98,365 | -€5,707 | -5.5% |
| Amounts receivable within one year | 40/41 | €19,642 | €26,111 | +€6,469 | +32.9% |
| Trade receivables | 40 | €19,638 | €26,083 | +€6,445 | +32.8% |
| Other amounts receivable | 41 | €5 | €28 | +€23 | +484.8% |
| Cash at bank and in hand | 54/58 | €77,726 | €67,999 | -€9,727 | -12.5% |
| Deferred charges and accrued income | 490/1 | €6,704 | €4,254 | -€2,449 | -36.5% |
| Total equity and liabilities | 10/49 | €110,721 | €114,272 | +€3,551 | +3.2% |
| Equity | 10/15 | €5,000 | €5,910 | +€910 | +18.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €910 | +€910 | |
| Amounts payable | 17/49 | €105,721 | €108,362 | +€2,641 | +2.5% |
| Amounts payable within one year | 42/48 | €105,721 | €108,362 | +€2,641 | +2.5% |
| Financial debts | 43 | €1,473 | €3,404 | +€1,931 | +131.0% |
| Credit institutions | 430/8 | €1,473 | €3,404 | +€1,931 | +131.0% |
| Trade debts | 44 | €3,631 | €2,247 | -€1,383 | -38.1% |
| Suppliers | 440/4 | €3,631 | €2,247 | -€1,383 | -38.1% |
| Taxes, remuneration and social security | 45 | €28,797 | €20,710 | -€8,088 | -28.1% |
| Taxes | 450/3 | €28,797 | €20,710 | -€8,088 | -28.1% |
| Other amounts payable | 47/48 | €71,820 | €82,000 | +€10,180 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,800 | €4,738 | +€1,938 | +69.2% |
| Other operating charges | 640/8 | €583 | €465 | -€118 | -20.2% |
| Gross operating margin | 9900 | €93,488 | €110,608 | +€17,120 | +18.3% |
| Operating profit (loss) | 9901 | €90,105 | €105,405 | +€15,300 | +17.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €731 | €404 | -€328 | -44.8% |
| Recurring financial charges | 65 | €731 | €404 | -€328 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | €89,374 | €105,001 | +€15,627 | +17.5% |
| Income taxes | 67/77 | €18,353 | €22,091 | +€3,738 | +20.4% |
| Profit (loss) for the period | 9904 | €71,021 | €82,910 | +€11,889 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,021 | €82,910 | +€11,889 | +16.7% |
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 3 October 2026 via checked.be.