DIMAIMMO: 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.
DIMAIMMO
Largest movements
- Tangible fixed assets -€10,729
down €10,729 (-11.6%), from €92,549 to €81,820
of which Plant, machinery and equipment: -€7,754
- Receivables within one year -€10,630
down €10,630 (-23.1%), from €45,981 to €35,352
of which Trade receivables: -€12,115
- Cash +€6,355
up €6,355 (+214.2%), from €2,967 to €9,322
mainly Trade debts (+€16,086) and Depreciation (+€10,745)
- Trade debts +€16,086
up €16,086 (+638.1%), from €2,521 to €18,606
- Tax, wage and social debts -€11,880
down €11,880 (-56.0%), from €21,195 to €9,315
of which Taxes: -€10,874
- Reserves -€9,875
down €9,875 (-20.0%), from €49,375 to €39,500
- Current portion of long-term debt -€6,417
down €6,417 (-53.1%), from €12,084 to €5,666
- Other debts +€5,600
up €5,600 (+22.9%), from €24,463 to €30,063
- Turnover -€71,254
no longer reported in 2025 (was €71,254)
- Purchases and services -€42,863
no longer reported in 2025 (was €42,863)
- Gross operating margin -€25,685
down €25,685 (-90.5%), from €28,391 to €2,706
- Depreciation -€15,190
down €15,190 (-58.6%), from €25,934 to €10,745
- Taxes -€1,993
down €1,993 (-66.4%), from €3,003 to €1,010
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 | €141,497 | €126,494 | -€15,003 | -10.6% |
| Fixed assets | 21/28 | €92,549 | €81,820 | -€10,729 | -11.6% |
| Tangible fixed assets | 22/27 | €92,549 | €81,820 | -€10,729 | -11.6% |
| Land and buildings | 22 | €45,218 | €42,243 | -€2,975 | -6.6% |
| Plant, machinery and equipment | 23 | €47,331 | €39,577 | -€7,754 | -16.4% |
| Current assets | 29/58 | €48,948 | €44,674 | -€4,274 | -8.7% |
| Amounts receivable within one year | 40/41 | €45,981 | €35,352 | -€10,630 | -23.1% |
| Trade receivables | 40 | €45,981 | €33,866 | -€12,115 | -26.3% |
| Other amounts receivable | 41 | - | €1,486 | +€1,486 | |
| Cash at bank and in hand | 54/58 | €2,967 | €9,322 | +€6,355 | +214.2% |
| Total equity and liabilities | 10/49 | €141,497 | €126,494 | -€15,003 | -10.6% |
| Equity | 10/15 | €59,782 | €46,946 | -€12,836 | -21.5% |
| Contributions | 10/11 | €6,590 | €6,590 | = | 0.0% |
| Issued capital | 100 | - | €0 | = | |
| Outside capital | 11 | €6,590 | €6,590 | = | 0.0% |
| Share premium | 1100/10 | - | €6,590 | +€6,590 | |
| Other | 1109/19 | €6,590 | - | -€6,590 | |
| Reserves | 13 | €49,375 | €39,500 | -€9,875 | -20.0% |
| Tax-exempt reserves | 132 | €49,375 | €39,500 | -€9,875 | -20.0% |
| Profit (loss) carried forward | 14 | €3,816 | €855 | -€2,961 | -77.6% |
| Provisions and deferred taxes | 16 | €13,125 | €10,500 | -€2,625 | -20.0% |
| Deferred taxes | 168 | €13,125 | €10,500 | -€2,625 | -20.0% |
| Amounts payable | 17/49 | €68,590 | €69,048 | +€458 | +0.7% |
| Amounts payable after more than one year | 17 | €8,327 | €5,397 | -€2,931 | -35.2% |
| Financial debts | 170/4 | €4,727 | €5,397 | +€669 | +14.2% |
| Other amounts payable | 178/9 | €3,600 | - | -€3,600 | |
| Amounts payable within one year | 42/48 | €60,263 | €63,651 | +€3,389 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €12,084 | €5,666 | -€6,417 | -53.1% |
| Trade debts | 44 | €2,521 | €18,606 | +€16,086 | +638.1% |
| Suppliers | 440/4 | €2,521 | €18,606 | +€16,086 | +638.1% |
| Taxes, remuneration and social security | 45 | €21,195 | €9,315 | -€11,880 | -56.0% |
| Taxes | 450/3 | €15,172 | €4,298 | -€10,874 | -71.7% |
| Remuneration and social security | 454/9 | €6,023 | €5,017 | -€1,006 | -16.7% |
| Other amounts payable | 47/48 | €24,463 | €30,063 | +€5,600 | +22.9% |
| Turnover | 70 | €71,254 | - | -€71,254 | |
| Non-recurring operating income | 76A | - | €16 | +€16 | |
| Goods, raw materials, services and sundry goods | 60/61 | €42,863 | - | -€42,863 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,934 | €10,745 | -€15,190 | -58.6% |
| Other operating charges | 640/8 | €5,183 | €5,723 | +€540 | +10.4% |
| Non-recurring operating charges | 66A | - | €3 | +€3 | |
| Gross operating margin | 9900 | €28,391 | €2,706 | -€25,685 | -90.5% |
| Operating profit (loss) | 9901 | -€2,726 | -€13,764 | -€11,039 | -405.0% |
| Financial charges | 65/66B | €1,385 | €687 | -€698 | -50.4% |
| Recurring financial charges | 65 | €1,385 | €687 | -€698 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,111 | -€14,451 | -€10,340 | -251.5% |
| Transfer from deferred taxes | 780 | €2,625 | €2,625 | = | 0.0% |
| Income taxes | 67/77 | €3,003 | €1,010 | -€1,993 | -66.4% |
| Profit (loss) for the period | 9904 | -€4,489 | -€12,836 | -€8,347 | -186.0% |
| Transfer from tax-exempt reserves | 789 | €9,875 | €9,875 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,386 | -€2,961 | -€8,347 |
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 7 October 2026 via checked.be.