DIMALEX: 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.
DIMALEX
Largest movements
- Cash +€17,872
up €17,872 (+2480.9%), from €720 to €18,592
mainly Net result for the year (+€36,790) and Depreciation (+€29,646)
- Reserves +€36,790
up €36,790 (+362.3%), from €10,155 to €46,945
- Debts after one year -€31,222
down €31,222 (-9.2%), from €338,621 to €307,398
of which Other amounts payable: -€20,000
- Tax, wage and social debts +€12,718
up €12,718 (+108.6%), from €11,706 to €24,424
- Gross operating margin +€25,545
up €25,545 (+33.1%), from €77,095 to €102,640
- Taxes +€10,866
up €10,866 (+139.7%), from €7,781 to €18,647
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 | €444,802 | €464,753 | +€19,950 | +4.5% |
| Fixed assets | 21/28 | €422,477 | €421,699 | -€777 | -0.2% |
| Tangible fixed assets | 22/27 | €422,477 | €421,699 | -€777 | -0.2% |
| Land and buildings | 22 | €420,225 | €396,130 | -€24,095 | -5.7% |
| Furniture and vehicles | 24 | €2,194 | €25,515 | +€23,321 | +1062.8% |
| Assets under construction and advance payments | 27 | €57 | €54 | -€3 | -4.7% |
| Current assets | 29/58 | €22,326 | €43,053 | +€20,728 | +92.8% |
| Amounts receivable within one year | 40/41 | €21,214 | €24,374 | +€3,160 | +14.9% |
| Trade receivables | 40 | €21,214 | €24,370 | +€3,156 | +14.9% |
| Other amounts receivable | 41 | - | €4 | +€4 | |
| Cash at bank and in hand | 54/58 | €720 | €18,592 | +€17,872 | +2480.9% |
| Deferred charges and accrued income | 490/1 | €391 | €87 | -€304 | -77.8% |
| Total equity and liabilities | 10/49 | €444,802 | €464,753 | +€19,950 | +4.5% |
| Equity | 10/15 | €22,555 | €59,345 | +€36,790 | +163.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10,155 | €46,945 | +€36,790 | +362.3% |
| Distributable reserves | 133 | €10,155 | €46,945 | +€36,790 | +362.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €422,247 | €405,407 | -€16,840 | -4.0% |
| Amounts payable after more than one year | 17 | €338,621 | €307,398 | -€31,222 | -9.2% |
| Financial debts | 170/4 | €318,621 | €307,398 | -€11,222 | -3.5% |
| Other amounts payable | 178/9 | €20,000 | - | -€20,000 | |
| Amounts payable within one year | 42/48 | €83,627 | €97,235 | +€13,608 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €35,718 | €38,882 | +€3,164 | +8.9% |
| Trade debts | 44 | €3,258 | €2,949 | -€308 | -9.5% |
| Suppliers | 440/4 | €3,258 | €2,949 | -€308 | -9.5% |
| Taxes, remuneration and social security | 45 | €11,706 | €24,424 | +€12,718 | +108.6% |
| Taxes | 450/3 | €11,706 | €24,424 | +€12,718 | +108.6% |
| Other amounts payable | 47/48 | €32,945 | €30,980 | -€1,965 | -6.0% |
| Accrued charges and deferred income | 492/3 | - | €774 | +€774 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,315 | €29,646 | +€331 | +1.1% |
| Other operating charges | 640/8 | €3,806 | €3,442 | -€364 | -9.6% |
| Non-recurring operating charges | 66A | - | €3,603 | +€3,603 | |
| Gross operating margin | 9900 | €77,095 | €102,640 | +€25,545 | +33.1% |
| Operating profit (loss) | 9901 | €43,974 | €65,949 | +€21,975 | +50.0% |
| Financial income | 75/76B | €0 | €22 | +€22 | +72833.3% |
| Recurring financial income | 75 | €0 | €22 | +€22 | +72833.3% |
| Financial charges | 65/66B | €10,263 | €10,534 | +€270 | +2.6% |
| Recurring financial charges | 65 | €10,263 | €10,534 | +€270 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €33,710 | €55,437 | +€21,727 | +64.5% |
| Income taxes | 67/77 | €7,781 | €18,647 | +€10,866 | +139.7% |
| Profit (loss) for the period | 9904 | €25,930 | €36,790 | +€10,861 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,930 | €36,790 | +€10,861 | +41.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.