DIMAI: 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.
DIMAI
Largest movements
- Cash +€37,978
up €37,978 (+27.2%), from €139,776 to €177,753
mainly Net result for the year (+€53,367) and Depreciation (+€28,485)
- Receivables after one year -€25,000
down €25,000 (-33.3%), from €75,000 to €50,000
- Tangible fixed assets -€20,013
down €20,013 (-23.2%), from €86,343 to €66,330
of which Plant, machinery and equipment: -€12,845
- Receivables within one year -€12,787
down €12,787 (-39.1%), from €32,721 to €19,935
of which Other amounts receivable: -€12,465
- Trade debts -€14,449
down €14,449 (-25.7%), from €56,145 to €41,696
- Reserves -€9,324
down €9,324 (-3.2%), from €295,293 to €285,969
- Tax, wage and social debts +€5,927
up €5,927 (+12.7%), from €46,662 to €52,590
of which Taxes: +€4,565
- Debts after one year -€5,449
down €5,449 (-16.3%), from €33,495 to €28,046
- Gross operating margin -€40,792
down €40,792 (-7.7%), from €527,369 to €486,577
- Taxes -€11,052
down €11,052 (-33.7%), from €32,766 to €21,713
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €471,118 | €448,296 | -€22,823 | -4.8% |
| Fixed assets | 21/28 | €88,348 | €66,717 | -€21,632 | -24.5% |
| Intangible fixed assets | 21 | €2,005 | €387 | -€1,618 | -80.7% |
| Tangible fixed assets | 22/27 | €86,343 | €66,330 | -€20,013 | -23.2% |
| Land and buildings | 22 | €1,677 | €1,282 | -€395 | -23.6% |
| Plant, machinery and equipment | 23 | €38,498 | €25,653 | -€12,845 | -33.4% |
| Furniture and vehicles | 24 | €3,198 | €2,179 | -€1,019 | -31.9% |
| Leasing and similar rights | 25 | €42,970 | €37,217 | -€5,754 | -13.4% |
| Current assets | 29/58 | €382,770 | €381,579 | -€1,191 | -0.3% |
| Amounts receivable after more than one year | 29 | €75,000 | €50,000 | -€25,000 | -33.3% |
| Other amounts receivable | 291 | €75,000 | €50,000 | -€25,000 | -33.3% |
| Stocks and contracts in progress | 3 | €16,138 | €13,867 | -€2,271 | -14.1% |
| Stocks | 30/36 | €16,138 | €13,867 | -€2,271 | -14.1% |
| Amounts receivable within one year | 40/41 | €32,721 | €19,935 | -€12,787 | -39.1% |
| Trade receivables | 40 | €14,724 | €14,402 | -€322 | -2.2% |
| Other amounts receivable | 41 | €17,998 | €5,533 | -€12,465 | -69.3% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €139,776 | €177,753 | +€37,978 | +27.2% |
| Deferred charges and accrued income | 490/1 | €19,135 | €20,024 | +€889 | +4.6% |
| Total equity and liabilities | 10/49 | €471,118 | €448,296 | -€22,823 | -4.8% |
| Equity | 10/15 | €313,893 | €304,569 | -€9,324 | -3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €295,293 | €285,969 | -€9,324 | -3.2% |
| Distributable reserves | 133 | €295,293 | €285,969 | -€9,324 | -3.2% |
| Amounts payable | 17/49 | €157,226 | €143,727 | -€13,499 | -8.6% |
| Amounts payable after more than one year | 17 | €33,495 | €28,046 | -€5,449 | -16.3% |
| Financial debts | 170/4 | €33,495 | €28,046 | -€5,449 | -16.3% |
| Amounts payable within one year | 42/48 | €123,687 | €115,652 | -€8,035 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €10,531 | €11,011 | +€480 | +4.6% |
| Financial debts | 43 | €8,489 | €8,496 | +€6 | +0.1% |
| Credit institutions | 430/8 | €8,489 | €8,496 | +€6 | +0.1% |
| Trade debts | 44 | €56,145 | €41,696 | -€14,449 | -25.7% |
| Suppliers | 440/4 | €56,145 | €41,696 | -€14,449 | -25.7% |
| Taxes, remuneration and social security | 45 | €46,662 | €52,590 | +€5,927 | +12.7% |
| Taxes | 450/3 | €3,605 | €8,170 | +€4,565 | +126.6% |
| Remuneration and social security | 454/9 | €43,057 | €44,419 | +€1,362 | +3.2% |
| Other amounts payable | 47/48 | €1,860 | €1,860 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €43 | €28 | -€15 | -34.6% |
| Non-recurring operating income | 76A | - | €8,400 | +€8,400 | |
| Remuneration, social security and pensions | 62 | €381,591 | €377,861 | -€3,729 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,069 | €28,485 | -€2,584 | -8.3% |
| Other operating charges | 640/8 | €3,929 | €4,002 | +€73 | +1.9% |
| Non-recurring operating charges | 66A | - | €194 | +€194 | |
| Gross operating margin | 9900 | €527,369 | €486,577 | -€40,792 | -7.7% |
| Operating profit (loss) | 9901 | €110,779 | €76,033 | -€34,746 | -31.4% |
| Financial income | 75/76B | €2,062 | €3,314 | +€1,252 | +60.7% |
| Recurring financial income | 75 | €2,062 | €3,314 | +€1,252 | +60.7% |
| Financial charges | 65/66B | €4,475 | €4,267 | -€208 | -4.7% |
| Recurring financial charges | 65 | €4,429 | €4,267 | -€163 | -3.7% |
| Non-recurring financial charges | 66B | €46 | - | -€46 | |
| Profit (loss) for the period before taxes | 9903 | €108,366 | €75,080 | -€33,286 | -30.7% |
| Income taxes | 67/77 | €32,766 | €21,713 | -€11,052 | -33.7% |
| Profit (loss) for the period | 9904 | €75,601 | €53,367 | -€22,234 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €75,601 | €53,367 | -€22,234 | -29.4% |
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 1 October 2026 via checked.be.