DIMANI: 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.
DIMANI
Largest movements
- Tangible fixed assets +€397,956
up €397,956 (+35.0%), from €1.1m to €1.5m
of which Land and buildings: +€380,425
- Receivables within one year +€111,833
up €111,833 (+40.5%), from €276,344 to €388,177
of which Trade receivables: +€103,746
- Debts after one year +€246,011
up €246,011 (+45.1%), from €545,276 to €791,287
- Trade debts +€167,213
up €167,213 (+95.4%), from €175,303 to €342,516
- Current portion of long-term debt +€63,353
up €63,353 (+31.2%), from €202,867 to €266,220
- Tax, wage and social debts +€50,429
up €50,429 (+459.9%), from €10,964 to €61,393
of which Taxes: +€43,627
- Short-term financial debts -€36,568
down €36,568 (-41.9%), from €87,317 to €50,749
of which Other loans: -€40,000
- Gross operating margin +€116,575
up €116,575 (+33.4%), from €348,805 to €465,379
- Staff costs +€70,337
up €70,337 (+4424.2%), from €1,590 to €71,927
- Financial income -€48,096
down €48,096 (-98.7%), from €48,751 to €655
of which Non-recurring financial income: -€44,662
- Other operating charges +€13,969
up €13,969 (+122.7%), from €11,380 to €25,348
- Financial charges -€7,236
down €7,236 (-16.1%), from €45,041 to €37,805
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 | €1,423,415 | €1,937,238 | +€513,823 | +36.1% |
| Fixed assets | 21/28 | €1,136,474 | €1,534,429 | +€397,956 | +35.0% |
| Tangible fixed assets | 22/27 | €1,136,474 | €1,534,429 | +€397,956 | +35.0% |
| Land and buildings | 22 | €575,929 | €956,354 | +€380,425 | +66.1% |
| Plant, machinery and equipment | 23 | €5,809 | €10,001 | +€4,192 | +72.2% |
| Furniture and vehicles | 24 | €81,760 | €291,443 | +€209,683 | +256.5% |
| Leasing and similar rights | 25 | €472,975 | €276,631 | -€196,344 | -41.5% |
| Current assets | 29/58 | €286,941 | €402,808 | +€115,867 | +40.4% |
| Amounts receivable within one year | 40/41 | €276,344 | €388,177 | +€111,833 | +40.5% |
| Trade receivables | 40 | €258,366 | €362,112 | +€103,746 | +40.2% |
| Other amounts receivable | 41 | €17,978 | €26,064 | +€8,087 | +45.0% |
| Cash at bank and in hand | 54/58 | €1,129 | €2,598 | +€1,469 | +130.1% |
| Deferred charges and accrued income | 490/1 | €9,469 | €12,034 | +€2,565 | +27.1% |
| Total equity and liabilities | 10/49 | €1,423,415 | €1,937,238 | +€513,823 | +36.1% |
| Equity | 10/15 | €399,378 | €392,879 | -€6,499 | -1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €380,778 | €374,279 | -€6,499 | -1.7% |
| Tax-exempt reserves | 132 | €93,205 | €93,205 | = | 0.0% |
| Distributable reserves | 133 | €287,573 | €281,074 | -€6,499 | -2.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,024,037 | €1,544,359 | +€520,322 | +50.8% |
| Amounts payable after more than one year | 17 | €545,276 | €791,287 | +€246,011 | +45.1% |
| Financial debts | 170/4 | €545,276 | €791,287 | +€246,011 | +45.1% |
| Amounts payable within one year | 42/48 | €478,118 | €751,322 | +€273,204 | +57.1% |
| Current portion of amounts payable after more than one year | 42 | €202,867 | €266,220 | +€63,353 | +31.2% |
| Financial debts | 43 | €87,317 | €50,749 | -€36,568 | -41.9% |
| Credit institutions | 430/8 | €47,317 | €50,749 | +€3,432 | +7.3% |
| Other loans | 439 | €40,000 | - | -€40,000 | |
| Trade debts | 44 | €175,303 | €342,516 | +€167,213 | +95.4% |
| Suppliers | 440/4 | €175,303 | €342,516 | +€167,213 | +95.4% |
| Taxes, remuneration and social security | 45 | €10,964 | €61,393 | +€50,429 | +459.9% |
| Taxes | 450/3 | €9,054 | €52,681 | +€43,627 | +481.8% |
| Remuneration and social security | 454/9 | €1,910 | €8,713 | +€6,803 | +356.2% |
| Other amounts payable | 47/48 | €1,666 | €30,443 | +€28,777 | +1727.3% |
| Accrued charges and deferred income | 492/3 | €644 | €1,750 | +€1,106 | +171.8% |
| Non-recurring operating income | 76A | €87,657 | €67,413 | -€20,244 | -23.1% |
| Remuneration, social security and pensions | 62 | €1,590 | €71,927 | +€70,337 | +4424.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €237,975 | €244,619 | +€6,644 | +2.8% |
| Other operating charges | 640/8 | €11,380 | €25,348 | +€13,969 | +122.7% |
| Non-recurring operating charges | 66A | - | €4,045 | +€4,045 | |
| Gross operating margin | 9900 | €348,805 | €465,379 | +€116,575 | +33.4% |
| Operating profit (loss) | 9901 | €97,860 | €119,439 | +€21,579 | +22.1% |
| Financial income | 75/76B | €48,751 | €655 | -€48,096 | -98.7% |
| Recurring financial income | 75 | €4,088 | €655 | -€3,434 | -84.0% |
| Non-recurring financial income | 76B | €44,662 | - | -€44,662 | |
| Financial charges | 65/66B | €45,041 | €37,805 | -€7,236 | -16.1% |
| Recurring financial charges | 65 | €45,041 | €37,805 | -€7,236 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €101,569 | €82,289 | -€19,281 | -19.0% |
| Income taxes | 67/77 | €41,146 | €44,703 | +€3,557 | +8.6% |
| Profit (loss) for the period | 9904 | €60,423 | €37,586 | -€22,837 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €60,423 | €37,586 | -€22,837 | -37.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.