DIMAN VS: 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.
DIMAN VS
Largest movements
- Tangible fixed assets +€235,949
up €235,949 (+23.8%), from €992,147 to €1.2m
of which Land and buildings: +€257,234
- Receivables within one year +€35,281
up €35,281 (+305.0%), from €11,566 to €46,847
of which Other amounts receivable: +€29,251
- Cash +€32,430
up €32,430 (+26.0%), from €124,928 to €157,358
mainly Debts after one year (+€273,786) and Depreciation (+€172,562)
- Debts after one year +€273,786
up €273,786 (+59.0%), from €463,923 to €737,709
- Reserves -€200,000
down €200,000 (-59.8%), from €334,315 to €134,315
- Other debts +€131,207
up €131,207 (+67.0%), from €195,783 to €326,990
- Profit (loss) carried forward +€64,678
new in 2025: €64,678
- Current portion of long-term debt +€18,492
up €18,492 (+21.2%), from €87,157 to €105,649
- Depreciation +€39,758
up €39,758 (+29.9%), from €132,804 to €172,562
- Staff costs +€36,992
up €36,992 (+11.4%), from €325,404 to €362,396
- Taxes -€28,475
down €28,475 (-72.6%), from €39,210 to €10,735
- Gross operating margin -€11,171
down €11,171 (-1.7%), from €671,104 to €659,933
- Financial charges +€7,258
up €7,258 (+18.3%), from €39,608 to €46,866
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 | €1,157,372 | €1,458,077 | +€300,705 | +26.0% |
| Fixed assets | 21/28 | €992,147 | €1,228,096 | +€235,949 | +23.8% |
| Tangible fixed assets | 22/27 | €992,147 | €1,228,096 | +€235,949 | +23.8% |
| Land and buildings | 22 | €622,089 | €879,322 | +€257,234 | +41.4% |
| Plant, machinery and equipment | 23 | €278,651 | €287,477 | +€8,826 | +3.2% |
| Furniture and vehicles | 24 | €91,407 | €61,297 | -€30,110 | -32.9% |
| Current assets | 29/58 | €165,225 | €229,980 | +€64,756 | +39.2% |
| Stocks and contracts in progress | 3 | €23,587 | €20,445 | -€3,143 | -13.3% |
| Stocks | 30/36 | €23,587 | €20,445 | -€3,143 | -13.3% |
| Amounts receivable within one year | 40/41 | €11,566 | €46,847 | +€35,281 | +305.0% |
| Trade receivables | 40 | €10,752 | €16,781 | +€6,030 | +56.1% |
| Other amounts receivable | 41 | €814 | €30,066 | +€29,251 | +3592.9% |
| Cash at bank and in hand | 54/58 | €124,928 | €157,358 | +€32,430 | +26.0% |
| Deferred charges and accrued income | 490/1 | €5,143 | €5,331 | +€188 | +3.6% |
| Total equity and liabilities | 10/49 | €1,157,372 | €1,458,077 | +€300,705 | +26.0% |
| Equity | 10/15 | €358,315 | €222,993 | -€135,322 | -37.8% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €334,315 | €134,315 | -€200,000 | -59.8% |
| Distributable reserves | 133 | €334,315 | €134,315 | -€200,000 | -59.8% |
| Profit (loss) carried forward | 14 | - | €64,678 | +€64,678 | |
| Amounts payable | 17/49 | €799,057 | €1,235,084 | +€436,027 | +54.6% |
| Amounts payable after more than one year | 17 | €463,923 | €737,709 | +€273,786 | +59.0% |
| Financial debts | 170/4 | €463,923 | €737,709 | +€273,786 | +59.0% |
| Amounts payable within one year | 42/48 | €335,134 | €497,375 | +€162,241 | +48.4% |
| Current portion of amounts payable after more than one year | 42 | €87,157 | €105,649 | +€18,492 | +21.2% |
| Trade debts | 44 | €16,709 | €30,282 | +€13,573 | +81.2% |
| Suppliers | 440/4 | €16,709 | €30,282 | +€13,573 | +81.2% |
| Taxes, remuneration and social security | 45 | €35,484 | €34,454 | -€1,030 | -2.9% |
| Taxes | 450/3 | €14,195 | €7,347 | -€6,848 | -48.2% |
| Remuneration and social security | 454/9 | €21,290 | €27,108 | +€5,818 | +27.3% |
| Other amounts payable | 47/48 | €195,783 | €326,990 | +€131,207 | +67.0% |
| Remuneration, social security and pensions | 62 | €325,404 | €362,396 | +€36,992 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132,804 | €172,562 | +€39,758 | +29.9% |
| Other operating charges | 640/8 | €4,827 | €4,736 | -€91 | -1.9% |
| Gross operating margin | 9900 | €671,104 | €659,933 | -€11,171 | -1.7% |
| Operating profit (loss) | 9901 | €208,069 | €120,239 | -€87,830 | -42.2% |
| Financial income | 75/76B | €1,913 | €2,040 | +€127 | +6.6% |
| Recurring financial income | 75 | €1,913 | €2,040 | +€127 | +6.6% |
| Financial charges | 65/66B | €39,608 | €46,866 | +€7,258 | +18.3% |
| Recurring financial charges | 65 | €39,608 | €46,866 | +€7,258 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €170,373 | €75,413 | -€94,961 | -55.7% |
| Income taxes | 67/77 | €39,210 | €10,735 | -€28,475 | -72.6% |
| Profit (loss) for the period | 9904 | €131,163 | €64,678 | -€66,485 | -50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €131,163 | €64,678 | -€66,485 | -50.7% |
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.