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 -€137,492
down €137,492 (-41.5%), from €331,498 to €194,006
mainly Other debts (-€87,622) and Investment in fixed assets (net) (-€36,520)
- Tangible fixed assets +€14,972
up €14,972 (+25.1%), from €59,734 to €74,706
of which Furniture and vehicles: +€18,443
- Current investments +€12,910
up €12,910 (+6.3%), from €205,898 to €218,808
- Receivables within one year +€10,324
up €10,324 (+24.2%), from €42,747 to €53,071
of which Trade receivables: +€13,236
- Other debts -€87,622
down €87,622 (-69.4%), from €126,241 to €38,619
- Reserves +€43,280
up €43,280 (+13.4%), from €324,053 to €367,333
of which Distributable reserves: +€43,280
- Advances received -€18,355
down €18,355 (-41.6%), from €44,105 to €25,750
- Trade debts -€17,912
down €17,912 (-61.6%), from €29,098 to €11,187
- Tax, wage and social debts -€11,760
down €11,760 (-12.6%), from €93,380 to €81,620
of which Taxes: -€18,196
- Financial charges +€48,087
up €48,087 (+553.3%), from €8,691 to €56,778
- Gross operating margin +€20,386
up €20,386 (+4.9%), from €413,125 to €433,511
- Taxes -€20,199
down €20,199 (-48.2%), from €41,933 to €21,734
- Staff costs +€15,773
up €15,773 (+5.7%), from €275,234 to €291,007
- Other operating charges -€4,337
down €4,337 (-76.8%), from €5,644 to €1,307
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 | €646,227 | €547,720 | -€98,508 | -15.2% |
| Fixed assets | 21/28 | €60,434 | €75,406 | +€14,972 | +24.8% |
| Tangible fixed assets | 22/27 | €59,734 | €74,706 | +€14,972 | +25.1% |
| Plant, machinery and equipment | 23 | €21,112 | €17,641 | -€3,471 | -16.4% |
| Furniture and vehicles | 24 | €38,622 | €57,065 | +€18,443 | +47.8% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €585,793 | €472,314 | -€113,479 | -19.4% |
| Amounts receivable within one year | 40/41 | €42,747 | €53,071 | +€10,324 | +24.2% |
| Trade receivables | 40 | €39,658 | €52,894 | +€13,236 | +33.4% |
| Other amounts receivable | 41 | €3,089 | €177 | -€2,913 | -94.3% |
| Current investments | 50/53 | €205,898 | €218,808 | +€12,910 | +6.3% |
| Cash at bank and in hand | 54/58 | €331,498 | €194,006 | -€137,492 | -41.5% |
| Deferred charges and accrued income | 490/1 | €5,650 | €6,429 | +€779 | +13.8% |
| Total equity and liabilities | 10/49 | €646,227 | €547,720 | -€98,508 | -15.2% |
| Equity | 10/15 | €345,053 | €388,333 | +€43,280 | +12.5% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €324,053 | €367,333 | +€43,280 | +13.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €324,053 | €367,333 | +€43,280 | +13.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €301,174 | €159,387 | -€141,787 | -47.1% |
| Amounts payable within one year | 42/48 | €292,881 | €157,176 | -€135,706 | -46.3% |
| Financial debts | 43 | €57 | €0 | -€57 | -100.0% |
| Credit institutions | 430/8 | €57 | €0 | -€57 | -100.0% |
| Trade debts | 44 | €29,098 | €11,187 | -€17,912 | -61.6% |
| Suppliers | 440/4 | €29,098 | €11,187 | -€17,912 | -61.6% |
| Advances received on contracts in progress | 46 | €44,105 | €25,750 | -€18,355 | -41.6% |
| Taxes, remuneration and social security | 45 | €93,380 | €81,620 | -€11,760 | -12.6% |
| Taxes | 450/3 | €43,261 | €25,066 | -€18,196 | -42.1% |
| Remuneration and social security | 454/9 | €50,118 | €56,554 | +€6,435 | +12.8% |
| Other amounts payable | 47/48 | €126,241 | €38,619 | -€87,622 | -69.4% |
| Accrued charges and deferred income | 492/3 | €8,293 | €2,211 | -€6,081 | -73.3% |
| Non-recurring operating income | 76A | €0 | €3,032 | +€3,032 | |
| Remuneration, social security and pensions | 62 | €275,234 | €291,007 | +€15,773 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,540 | €21,548 | +€4,008 | +22.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,857 | €0 | +€1,857 | |
| Other operating charges | 640/8 | €5,644 | €1,307 | -€4,337 | -76.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €413,125 | €433,511 | +€20,386 | +4.9% |
| Operating profit (loss) | 9901 | €116,564 | €119,648 | +€3,085 | +2.6% |
| Financial income | 75/76B | €4,416 | €2,976 | -€1,440 | -32.6% |
| Recurring financial income | 75 | €4,416 | €2,976 | -€1,440 | -32.6% |
| Financial charges | 65/66B | €8,691 | €56,778 | +€48,087 | +553.3% |
| Recurring financial charges | 65 | €8,691 | €56,778 | +€48,087 | +553.3% |
| Profit (loss) for the period before taxes | 9903 | €112,288 | €65,846 | -€46,442 | -41.4% |
| Income taxes | 67/77 | €41,933 | €21,734 | -€20,199 | -48.2% |
| Profit (loss) for the period | 9904 | €70,356 | €44,113 | -€26,243 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €70,356 | €44,113 | -€26,243 | -37.3% |
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 6 October 2026 via checked.be.