DIMANET: 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.
DIMANET
Largest movements
- Receivables within one year -€74,574
down €74,574 (-27.4%), from €272,594 to €198,020
of which Other amounts receivable: -€69,019
- Intangible fixed assets +€47,094
new in 2025: €47,094
- Profit (loss) carried forward -€21,174
down €21,174 (-13.3%), from -€159,357 to -€180,531
- Tax, wage and social debts -€11,801
down €11,801 (-45.4%), from €26,010 to €14,209
of which Taxes: -€5,989
- Trade debts +€8,630
up €8,630 (+35.1%), from €24,576 to €33,206
- Gross operating margin -€37,483
down €37,483 (-47.5%), from €78,837 to €41,355
- Staff costs -€25,892
down €25,892 (-39.8%), from €65,080 to €39,188
- Depreciation -€4,324
down €4,324 (-38.1%), from €11,338 to €7,014
- Financial charges +€3,926
up €3,926 (+56.1%), from €6,998 to €10,924
- Other operating charges -€1,063
down €1,063 (-58.4%), from €1,820 to €757
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 | €335,808 | €310,122 | -€25,685 | -7.6% |
| Fixed assets | 21/28 | €57,483 | €105,115 | +€47,633 | +82.9% |
| Intangible fixed assets | 21 | - | €47,094 | +€47,094 | |
| Tangible fixed assets | 22/27 | €2,349 | €2,887 | +€538 | +22.9% |
| Furniture and vehicles | 24 | €2,349 | €2,887 | +€538 | +22.9% |
| Financial fixed assets | 28 | €55,134 | €55,134 | = | 0.0% |
| Current assets | 29/58 | €278,325 | €205,007 | -€73,318 | -26.3% |
| Amounts receivable within one year | 40/41 | €272,594 | €198,020 | -€74,574 | -27.4% |
| Trade receivables | 40 | €34,758 | €29,202 | -€5,556 | -16.0% |
| Other amounts receivable | 41 | €237,836 | €168,818 | -€69,019 | -29.0% |
| Current investments | 50/53 | €2,071 | €2,071 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €297 | €1,461 | +€1,164 | +392.5% |
| Deferred charges and accrued income | 490/1 | €3,363 | €3,455 | +€92 | +2.7% |
| Total equity and liabilities | 10/49 | €335,808 | €310,122 | -€25,685 | -7.6% |
| Equity | 10/15 | €236,600 | €215,426 | -€21,174 | -8.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €333,983 | €333,983 | = | 0.0% |
| Non-distributable reserves | 130/1 | €126 | €126 | = | 0.0% |
| Other | 1319 | €126 | €126 | = | 0.0% |
| Tax-exempt reserves | 132 | €333,858 | €333,858 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,357 | -€180,531 | -€21,174 | -13.3% |
| Amounts payable | 17/49 | €99,208 | €94,696 | -€4,512 | -4.5% |
| Amounts payable within one year | 42/48 | €99,208 | €94,445 | -€4,763 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €1,000 | €1,000 | = | 0.0% |
| Financial debts | 43 | €47,622 | €46,029 | -€1,592 | -3.3% |
| Credit institutions | 430/8 | €47,622 | €46,029 | -€1,592 | -3.3% |
| Trade debts | 44 | €24,576 | €33,206 | +€8,630 | +35.1% |
| Suppliers | 440/4 | €24,576 | €33,206 | +€8,630 | +35.1% |
| Taxes, remuneration and social security | 45 | €26,010 | €14,209 | -€11,801 | -45.4% |
| Taxes | 450/3 | €12,382 | €6,393 | -€5,989 | -48.4% |
| Remuneration and social security | 454/9 | €13,629 | €7,817 | -€5,812 | -42.6% |
| Accrued charges and deferred income | 492/3 | - | €252 | +€252 | |
| Remuneration, social security and pensions | 62 | €65,080 | €39,188 | -€25,892 | -39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,338 | €7,014 | -€4,324 | -38.1% |
| Other operating charges | 640/8 | €1,820 | €757 | -€1,063 | -58.4% |
| Non-recurring operating charges | 66A | €1,828 | €4,572 | +€2,745 | +150.2% |
| Gross operating margin | 9900 | €78,837 | €41,355 | -€37,483 | -47.5% |
| Operating profit (loss) | 9901 | -€1,228 | -€10,176 | -€8,948 | -728.4% |
| Financial income | 75/76B | €23 | €60 | +€37 | +161.0% |
| Recurring financial income | 75 | €23 | €60 | +€37 | +161.0% |
| Financial charges | 65/66B | €6,998 | €10,924 | +€3,926 | +56.1% |
| Recurring financial charges | 65 | €6,998 | €10,924 | +€3,926 | +56.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,203 | -€21,040 | -€12,837 | -156.5% |
| Income taxes | 67/77 | €291 | €133 | -€158 | -54.2% |
| Profit (loss) for the period | 9904 | -€8,494 | -€21,174 | -€12,679 | -149.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,494 | -€21,174 | -€12,679 | -149.3% |
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 2 October 2026 via checked.be.