Dimafood: 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.
Dimafood
Largest movements
- Cash +€54,829
up €54,829 (+37.7%), from €145,329 to €200,158
mainly Net result for the year (+€106,314) and Receivables within one year (+€36,714)
- Receivables within one year -€36,714
down €36,714 (-22.3%), from €165,000 to €128,286
of which Trade receivables: -€36,642
- Intangible fixed assets -€25,376
down €25,376 (-14.3%), from €177,083 to €151,707
- Deferred charges and accrued income +€24,506
up €24,506 (+925.0%), from €2,649 to €27,155
- Tangible fixed assets -€12,070
down €12,070 (-53.2%), from €22,698 to €10,628
of which Leasing and similar rights: -€8,166
- Reserves +€106,314
up €106,314 (+212.1%), from €50,126 to €156,439
- Trade debts -€47,286
down €47,286 (-25.2%), from €187,744 to €140,458
- Debts after one year -€36,000
down €36,000 (-22.8%), from €158,000 to €122,000
- Other debts -€6,087
down €6,087 (-14.2%), from €42,742 to €36,655
- Gross operating margin +€71,166
up €71,166 (+24.6%), from €289,038 to €360,203
- Staff costs +€27,266
up €27,266 (+16.1%), from €169,378 to €196,643
- Taxes +€16,772
up €16,772 (+124.0%), from €13,524 to €30,296
- Other operating charges -€11,543
down €11,543 (-82.3%), from €14,018 to €2,475
- Financial income +€7,465
new in 2025: €7,465
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 | €557,289 | €574,426 | +€17,137 | +3.1% |
| Fixed assets | 21/28 | €241,798 | €204,353 | -€37,445 | -15.5% |
| Intangible fixed assets | 21 | €177,083 | €151,707 | -€25,376 | -14.3% |
| Tangible fixed assets | 22/27 | €22,698 | €10,628 | -€12,070 | -53.2% |
| Plant, machinery and equipment | 23 | €7,289 | €5,477 | -€1,811 | -24.8% |
| Furniture and vehicles | 24 | €2,672 | €1,606 | -€1,067 | -39.9% |
| Leasing and similar rights | 25 | €8,166 | €0 | -€8,166 | -100.0% |
| Other tangible fixed assets | 26 | €4,570 | €3,545 | -€1,026 | -22.4% |
| Financial fixed assets | 28 | €42,018 | €42,018 | = | 0.0% |
| Current assets | 29/58 | €315,490 | €370,073 | +€54,582 | +17.3% |
| Stocks and contracts in progress | 3 | €2,513 | €14,474 | +€11,961 | +476.1% |
| Stocks | 30/36 | €2,513 | €14,474 | +€11,961 | +476.1% |
| Amounts receivable within one year | 40/41 | €165,000 | €128,286 | -€36,714 | -22.3% |
| Trade receivables | 40 | €159,009 | €122,367 | -€36,642 | -23.0% |
| Other amounts receivable | 41 | €5,991 | €5,919 | -€72 | -1.2% |
| Cash at bank and in hand | 54/58 | €145,329 | €200,158 | +€54,829 | +37.7% |
| Deferred charges and accrued income | 490/1 | €2,649 | €27,155 | +€24,506 | +925.0% |
| Total equity and liabilities | 10/49 | €557,289 | €574,426 | +€17,137 | +3.1% |
| Equity | 10/15 | €100,126 | €206,439 | +€106,314 | +106.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €50,126 | €156,439 | +€106,314 | +212.1% |
| Distributable reserves | 133 | €50,126 | €156,439 | +€106,314 | +212.1% |
| Amounts payable | 17/49 | €457,163 | €367,986 | -€89,177 | -19.5% |
| Amounts payable after more than one year | 17 | €158,000 | €122,000 | -€36,000 | -22.8% |
| Financial debts | 170/4 | €158,000 | €122,000 | -€36,000 | -22.8% |
| Amounts payable within one year | 42/48 | €299,163 | €245,986 | -€53,177 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €22,269 | €18,000 | -€4,269 | -19.2% |
| Trade debts | 44 | €187,744 | €140,458 | -€47,286 | -25.2% |
| Suppliers | 440/4 | €187,744 | €140,458 | -€47,286 | -25.2% |
| Advances received on contracts in progress | 46 | €13,259 | €16,964 | +€3,705 | +27.9% |
| Taxes, remuneration and social security | 45 | €33,149 | €33,909 | +€760 | +2.3% |
| Taxes | 450/3 | €13,629 | €13,657 | +€28 | +0.2% |
| Remuneration and social security | 454/9 | €19,520 | €20,252 | +€731 | +3.7% |
| Other amounts payable | 47/48 | €42,742 | €36,655 | -€6,087 | -14.2% |
| Remuneration, social security and pensions | 62 | €169,378 | €196,643 | +€27,266 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,701 | €29,279 | -€7,422 | -20.2% |
| Other operating charges | 640/8 | €14,018 | €2,475 | -€11,543 | -82.3% |
| Gross operating margin | 9900 | €289,038 | €360,203 | +€71,166 | +24.6% |
| Operating profit (loss) | 9901 | €68,940 | €131,805 | +€62,865 | +91.2% |
| Financial income | 75/76B | - | €7,465 | +€7,465 | |
| Recurring financial income | 75 | - | €7,465 | +€7,465 | |
| Financial charges | 65/66B | €5,290 | €2,661 | -€2,630 | -49.7% |
| Recurring financial charges | 65 | €5,290 | €2,661 | -€2,630 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €63,650 | €136,610 | +€72,960 | +114.6% |
| Income taxes | 67/77 | €13,524 | €30,296 | +€16,772 | +124.0% |
| Profit (loss) for the period | 9904 | €50,126 | €106,314 | +€56,188 | +112.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,126 | €106,314 | +€56,188 | +112.1% |
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.