DIMALDO: what changed
Two financial 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.
DIMALDO
Largest movements
- Stocks and contracts +€21,308
up €21,308 (+4.8%), from €446,166 to €467,475
- Cash +€15,387
up €15,387 (+35.3%), from €43,612 to €58,998
mainly Other debts (+€34,811) and Net result for the year (+€33,340)
- Tangible fixed assets -€13,648
down €13,648 (-36.5%), from €37,383 to €23,735
of which Plant, machinery and equipment: -€8,818
- Debts after one year -€58,904
down €58,904 (-82.5%), from €71,381 to €12,477
- Other debts +€34,811
up €34,811 (+239%), from €14,551 to €49,361
- Profit (loss) carried forward +€32,543
up €32,543 (+19.8%), from -€164,070 to -€131,527
- Tax, wage and social debts +€20,587
up €20,587 (+138%), from €14,874 to €35,461
of which Taxes: +€11,252
- Accrued charges and deferred income -€7,513
down €7,513 (-100%), from €7,513 to €0
- Financial charges -€8,282
down €8,282 (-36.8%), from €22,494 to €14,212
- Depreciation -€6,541
down €6,541 (-31.9%), from €20,509 to €13,968
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €534,219 | €558,472 | +€24,253 | +4.5% |
| Fixed assets | 21/28 | €39,627 | €25,979 | -€13,648 | -34.4% |
| Tangible fixed assets | 22/27 | €37,383 | €23,735 | -€13,648 | -36.5% |
| Land and buildings | 22 | €1,984 | €1,917 | -€67 | -3.4% |
| Plant, machinery and equipment | 23 | €18,170 | €9,352 | -€8,818 | -48.5% |
| Furniture and vehicles | 24 | €1,627 | €1,421 | -€206 | -12.7% |
| Other tangible fixed assets | 26 | €15,602 | €11,045 | -€4,557 | -29.2% |
| Financial fixed assets | 28 | €2,244 | €2,244 | = | 0.0% |
| Current assets | 29/58 | €494,592 | €532,493 | +€37,901 | +7.7% |
| Stocks and contracts in progress | 3 | €446,166 | €467,475 | +€21,308 | +4.8% |
| Stocks | 30/36 | €446,166 | €467,475 | +€21,308 | +4.8% |
| Amounts receivable within one year | 40/41 | €2,265 | €2,142 | -€123 | -5.4% |
| Trade receivables | 40 | €342 | €0 | -€342 | -99.9% |
| Other amounts receivable | 41 | €1,923 | €2,142 | +€219 | +11.4% |
| Cash at bank and in hand | 54/58 | €43,612 | €58,998 | +€15,387 | +35.3% |
| Deferred charges and accrued income | 490/1 | €2,549 | €3,877 | +€1,329 | +52.1% |
| Total equity and liabilities | 10/49 | €534,219 | €558,472 | +€24,253 | +4.5% |
| Equity | 10/15 | -€33,108 | -€565 | +€32,543 | +98.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €80,962 | €80,962 | = | 0.0% |
| Distributable reserves | 133 | €80,962 | €80,962 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€164,070 | -€131,527 | +€32,543 | +19.8% |
| Amounts payable | 17/49 | €567,328 | €559,038 | -€8,290 | -1.5% |
| Amounts payable after more than one year | 17 | €71,381 | €12,477 | -€58,904 | -82.5% |
| Financial debts | 170/4 | €71,381 | €12,477 | -€58,904 | -82.5% |
| Amounts payable within one year | 42/48 | €488,433 | €546,561 | +€58,127 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €58,376 | €58,904 | +€528 | +0.9% |
| Financial debts | 43 | €300,000 | €299,997 | -€3 | 0.0% |
| Credit institutions | 430/8 | €300,000 | €299,997 | -€3 | 0.0% |
| Trade debts | 44 | €100,632 | €102,837 | +€2,206 | +2.2% |
| Suppliers | 440/4 | €100,632 | €102,837 | +€2,206 | +2.2% |
| Taxes, remuneration and social security | 45 | €14,874 | €35,461 | +€20,587 | +138% |
| Taxes | 450/3 | €14,874 | €26,126 | +€11,252 | +75.6% |
| Remuneration and social security | 454/9 | - | €9,335 | +€9,335 | |
| Other amounts payable | 47/48 | €14,551 | €49,361 | +€34,811 | +239% |
| Accrued charges and deferred income | 492/3 | €7,513 | €0 | -€7,513 | -100% |
| Remuneration, social security and pensions | 62 | €141,627 | €142,582 | +€956 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,509 | €13,968 | -€6,541 | -31.9% |
| Other operating charges | 640/8 | €1,001 | €1,127 | +€126 | +12.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €203,460 | €204,012 | +€553 | +0.3% |
| Operating profit (loss) | 9901 | €40,323 | €46,335 | +€6,013 | +14.9% |
| Financial income | 75/76B | €1,509 | €1,217 | -€292 | -19.4% |
| Recurring financial income | 75 | €1,509 | €1,217 | -€292 | -19.4% |
| Financial charges | 65/66B | €22,494 | €14,212 | -€8,282 | -36.8% |
| Recurring financial charges | 65 | €22,494 | €14,212 | -€8,282 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €19,338 | €33,340 | +€14,003 | +72.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €19,338 | €33,340 | +€14,003 | +72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,338 | €33,340 | +€14,003 | +72.4% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.