DIMANCO: 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.
DIMANCO
Largest movements
- Cash +€101,996
up €101,996 (+91.2%), from €111,875 to €213,871
mainly Net result for the year (+€70,760) and Current investments (+€54,428)
- Current investments -€54,428
down €54,428 (-10.8%), from €504,882 to €450,453
- Reserves +€70,760
up €70,760 (+15.9%), from €446,230 to €516,991
of which Distributable reserves: +€70,760
- Debts after one year -€17,000
down €17,000 (-10.0%), from €170,500 to €153,500
- Financial income -€12,501
down €12,501 (-55.1%), from €22,685 to €10,184
- Gross operating margin -€2,230
down €2,230 (-2.0%), from €112,935 to €110,704
- Taxes -€2,019
down €2,019 (-5.6%), from €35,973 to €33,954
- Financial charges -€1,215
down €1,215 (-8.5%), from €14,276 to €13,060
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 | €703,263 | €751,171 | +€47,908 | +6.8% |
| Fixed assets | 21/28 | €76,485 | €73,938 | -€2,546 | -3.3% |
| Tangible fixed assets | 22/27 | €76,485 | €73,938 | -€2,546 | -3.3% |
| Land and buildings | 22 | €76,184 | €73,938 | -€2,245 | -2.9% |
| Furniture and vehicles | 24 | €301 | - | -€301 | |
| Current assets | 29/58 | €626,778 | €677,233 | +€50,455 | +8.0% |
| Amounts receivable within one year | 40/41 | €8,766 | €12,908 | +€4,142 | +47.3% |
| Other amounts receivable | 41 | €8,766 | €12,908 | +€4,142 | +47.3% |
| Current investments | 50/53 | €504,882 | €450,453 | -€54,428 | -10.8% |
| Cash at bank and in hand | 54/58 | €111,875 | €213,871 | +€101,996 | +91.2% |
| Deferred charges and accrued income | 490/1 | €1,255 | - | -€1,255 | |
| Total equity and liabilities | 10/49 | €703,263 | €751,171 | +€47,908 | +6.8% |
| Equity | 10/15 | €506,230 | €576,991 | +€70,760 | +14.0% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €446,230 | €516,991 | +€70,760 | +15.9% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €440,230 | €510,991 | +€70,760 | +16.1% |
| Amounts payable | 17/49 | €197,032 | €174,180 | -€22,852 | -11.6% |
| Amounts payable after more than one year | 17 | €170,500 | €153,500 | -€17,000 | -10.0% |
| Financial debts | 170/4 | €170,500 | €153,500 | -€17,000 | -10.0% |
| Amounts payable within one year | 42/48 | €13,135 | €5,807 | -€7,329 | -55.8% |
| Trade debts | 44 | €2,134 | €88 | -€2,046 | -95.9% |
| Suppliers | 440/4 | €2,134 | €88 | -€2,046 | -95.9% |
| Taxes, remuneration and social security | 45 | €7,726 | €3,593 | -€4,132 | -53.5% |
| Taxes | 450/3 | €7,726 | €3,593 | -€4,132 | -53.5% |
| Other amounts payable | 47/48 | €3,276 | €2,126 | -€1,150 | -35.1% |
| Accrued charges and deferred income | 492/3 | €13,397 | €14,873 | +€1,477 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,847 | €2,546 | -€301 | -10.6% |
| Other operating charges | 640/8 | €1,123 | €567 | -€556 | -49.5% |
| Gross operating margin | 9900 | €112,935 | €110,704 | -€2,230 | -2.0% |
| Operating profit (loss) | 9901 | €108,964 | €107,591 | -€1,373 | -1.3% |
| Financial income | 75/76B | €22,685 | €10,184 | -€12,501 | -55.1% |
| Recurring financial income | 75 | €22,685 | €10,184 | -€12,501 | -55.1% |
| Financial charges | 65/66B | €14,276 | €13,060 | -€1,215 | -8.5% |
| Recurring financial charges | 65 | €14,276 | €13,060 | -€1,215 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €117,373 | €104,715 | -€12,658 | -10.8% |
| Income taxes | 67/77 | €35,973 | €33,954 | -€2,019 | -5.6% |
| Profit (loss) for the period | 9904 | €81,400 | €70,760 | -€10,639 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €81,400 | €70,760 | -€10,639 | -13.1% |
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.