DIMAFISKA: 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.
DIMAFISKA
Largest movements
- Current investments -€90,000
no longer reported in 2024 (was €90,000)
- Receivables within one year +€48,722
up €48,722 (+43.4%), from €112,341 to €161,063
of which Trade receivables: +€48,715
- Tangible fixed assets +€5,184
new in 2024: €5,184
- Debts after one year -€60,398
down €60,398 (-84.6%), from €71,382 to €10,985
- Reserves +€21,151
up €21,151 (+77.0%), from €27,467 to €48,618
of which Distributable reserves: +€21,151
- Trade debts -€9,643
down €9,643 (-64.9%), from €14,848 to €5,205
- Tax, wage and social debts +€8,731
up €8,731 (+17.2%), from €50,752 to €59,482
of which Taxes: +€9,731
- Other debts +€3,284
up €3,284 (+69.8%), from €4,705 to €7,989
- Gross operating margin -€10,031
down €10,031 (-20.9%), from €48,071 to €38,040
- Depreciation +€2,592
new in 2024: €2,592
- Taxes -€2,215
down €2,215 (-18.6%), from €11,930 to €9,715
- Other operating charges +€1,227
up €1,227 (+175.9%), from €697 to €1,924
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €202,426 | €166,452 | -€35,974 | -17.8% |
| Fixed assets | 21/28 | - | €5,184 | +€5,184 | |
| Tangible fixed assets | 22/27 | - | €5,184 | +€5,184 | |
| Plant, machinery and equipment | 23 | - | €5,184 | +€5,184 | |
| Current assets | 29/58 | €202,426 | €161,268 | -€41,158 | -20.3% |
| Amounts receivable within one year | 40/41 | €112,341 | €161,063 | +€48,722 | +43.4% |
| Trade receivables | 40 | €110,739 | €159,453 | +€48,715 | +44.0% |
| Other amounts receivable | 41 | €1,602 | €1,610 | +€7 | +0.5% |
| Current investments | 50/53 | €90,000 | - | -€90,000 | |
| Deferred charges and accrued income | 490/1 | €85 | €205 | +€120 | +141.9% |
| Total equity and liabilities | 10/49 | €202,426 | €166,452 | -€35,974 | -17.8% |
| Equity | 10/15 | €43,693 | €64,844 | +€21,151 | +48.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,467 | €48,618 | +€21,151 | +77.0% |
| 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 | €25,608 | €46,759 | +€21,151 | +82.6% |
| Profit (loss) carried forward | 14 | -€2,374 | -€2,374 | = | 0.0% |
| Amounts payable | 17/49 | €158,733 | €101,609 | -€57,124 | -36.0% |
| Amounts payable after more than one year | 17 | €71,382 | €10,985 | -€60,398 | -84.6% |
| Financial debts | 170/4 | €71,382 | €10,985 | -€60,398 | -84.6% |
| Amounts payable within one year | 42/48 | €87,350 | €90,624 | +€3,273 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €17,046 | €17,948 | +€901 | +5.3% |
| Trade debts | 44 | €14,848 | €5,205 | -€9,643 | -64.9% |
| Suppliers | 440/4 | €14,848 | €5,205 | -€9,643 | -64.9% |
| Taxes, remuneration and social security | 45 | €50,752 | €59,482 | +€8,731 | +17.2% |
| Taxes | 450/3 | €49,752 | €59,482 | +€9,731 | +19.6% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €4,705 | €7,989 | +€3,284 | +69.8% |
| Non-recurring operating income | 76A | €9,733 | - | -€9,733 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,592 | +€2,592 | |
| Other operating charges | 640/8 | €697 | €1,924 | +€1,227 | +175.9% |
| Non-recurring operating charges | 66A | €7,083 | - | -€7,083 | |
| Gross operating margin | 9900 | €48,071 | €38,040 | -€10,031 | -20.9% |
| Operating profit (loss) | 9901 | €40,290 | €33,524 | -€6,767 | -16.8% |
| Financial income | 75/76B | €7 | €7 | +€1 | +9.3% |
| Recurring financial income | 75 | €7 | €7 | +€1 | +9.3% |
| Financial charges | 65/66B | €2,759 | €2,666 | -€93 | -3.4% |
| Recurring financial charges | 65 | €2,759 | €2,666 | -€93 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €37,538 | €30,865 | -€6,673 | -17.8% |
| Income taxes | 67/77 | €11,930 | €9,715 | -€2,215 | -18.6% |
| Profit (loss) for the period | 9904 | €25,608 | €21,151 | -€4,458 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,608 | €21,151 | -€4,458 | -17.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.