DIMAR: 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.
DIMAR
Largest movements
- Cash +€2,321
up €2,321 (+14.8%), from €15,726 to €18,048
mainly Other debts (+€4,943) and Trade debts (+€626)
- Other debts +€4,943
up €4,943 (+9.4%), from €52,349 to €57,292
- Reserves -€3,172
down €3,172 (-3.7%), from €86,219 to €83,047
of which Distributable reserves: -€3,172
- Gross operating margin +€1,174
up €1,174, from -€438 to €736
- Financial charges -€583
down €583 (-17.8%), from €3,274 to €2,691
of which Non-recurring financial charges: -€880
- Other operating charges -€249
down €249 (-17.0%), from €1,465 to €1,216
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 | €201,318 | €203,647 | +€2,330 | +1.2% |
| Fixed assets | 21/28 | €185,591 | €185,591 | = | 0.0% |
| Tangible fixed assets | 22/27 | €185,591 | €185,591 | = | 0.0% |
| Land and buildings | 22 | €185,591 | €185,591 | = | 0.0% |
| Current assets | 29/58 | €15,726 | €18,056 | +€2,330 | +14.8% |
| Cash at bank and in hand | 54/58 | €15,726 | €18,048 | +€2,321 | +14.8% |
| Deferred charges and accrued income | 490/1 | - | €8 | +€8 | |
| Total equity and liabilities | 10/49 | €201,318 | €203,647 | +€2,330 | +1.2% |
| Equity | 10/15 | €148,719 | €145,547 | -€3,172 | -2.1% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €86,219 | €83,047 | -€3,172 | -3.7% |
| Non-distributable reserves | 130/1 | €8,630 | €8,630 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Other | 1319 | €2,380 | €2,380 | = | 0.0% |
| Distributable reserves | 133 | €77,590 | €74,417 | -€3,172 | -4.1% |
| Amounts payable | 17/49 | €52,598 | €58,100 | +€5,502 | +10.5% |
| Amounts payable within one year | 42/48 | €52,532 | €58,100 | +€5,568 | +10.6% |
| Trade debts | 44 | €182 | €808 | +€626 | +342.9% |
| Suppliers | 440/4 | €182 | €808 | +€626 | +342.9% |
| Other amounts payable | 47/48 | €52,349 | €57,292 | +€4,943 | +9.4% |
| Accrued charges and deferred income | 492/3 | €67 | €0 | -€67 | -100.0% |
| Other operating charges | 640/8 | €1,465 | €1,216 | -€249 | -17.0% |
| Gross operating margin | 9900 | -€438 | €736 | +€1,174 | |
| Operating profit (loss) | 9901 | -€1,903 | -€481 | +€1,423 | +74.7% |
| Financial charges | 65/66B | €3,274 | €2,691 | -€583 | -17.8% |
| Recurring financial charges | 65 | €2,394 | €2,691 | +€297 | +12.4% |
| Non-recurring financial charges | 66B | €880 | - | -€880 | |
| Profit (loss) for the period before taxes | 9903 | -€5,178 | -€3,172 | +€2,006 | +38.7% |
| Profit (loss) for the period | 9904 | -€5,178 | -€3,172 | +€2,006 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,178 | -€3,172 | +€2,006 | +38.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.