DIMARAN: 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.
DIMARAN
Largest movements
- Cash +€247,053
up €247,053 (+164%), from €150,543 to €397,596
mainly Net result for the year (+€186,753) and Receivables within one year (+€22,658)
- Receivables within one year -€22,658
down €22,658 (-100%), from €22,658 to €0
- Tangible fixed assets -€17,192
down €17,192 (-26.0%), from €66,232 to €49,040
- Reserves +€186,753
up €186,753 (+89.6%), from €208,520 to €395,273
- Tax, wage and social debts +€19,398
up €19,398 (+72.7%), from €26,674 to €46,072
- Gross operating margin +€104,688
up €104,688 (+57.0%), from €183,808 to €288,496
- Taxes +€33,951
up €33,951 (+68.5%), from €49,564 to €83,515
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.
Derived cash bridge
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 | €241,377 | €448,813 | +€207,436 | +85.9% |
| Fixed assets | 21/28 | €66,232 | €49,040 | -€17,192 | -26.0% |
| Tangible fixed assets | 22/27 | €66,232 | €49,040 | -€17,192 | -26.0% |
| Furniture and vehicles | 24 | €66,232 | €49,040 | -€17,192 | -26.0% |
| Current assets | 29/58 | €175,145 | €399,773 | +€224,628 | +128% |
| Amounts receivable within one year | 40/41 | €22,658 | €0 | -€22,658 | -100% |
| Other amounts receivable | 41 | €22,658 | €0 | -€22,658 | -100% |
| Cash at bank and in hand | 54/58 | €150,543 | €397,596 | +€247,053 | +164% |
| Deferred charges and accrued income | 490/1 | €1,944 | €2,176 | +€233 | +12.0% |
| Total equity and liabilities | 10/49 | €241,377 | €448,813 | +€207,436 | +85.9% |
| Equity | 10/15 | €212,120 | €398,873 | +€186,753 | +88.0% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €208,520 | €395,273 | +€186,753 | +89.6% |
| Distributable reserves | 133 | €208,520 | €395,273 | +€186,753 | +89.6% |
| Amounts payable | 17/49 | €29,257 | €49,940 | +€20,683 | +70.7% |
| Amounts payable within one year | 42/48 | €27,103 | €49,940 | +€22,836 | +84.3% |
| Trade debts | 44 | €429 | €641 | +€212 | +49.4% |
| Suppliers | 440/4 | €429 | €641 | +€212 | +49.4% |
| Taxes, remuneration and social security | 45 | €26,674 | €46,072 | +€19,398 | +72.7% |
| Taxes | 450/3 | €26,674 | €46,072 | +€19,398 | +72.7% |
| Other amounts payable | 47/48 | €0 | €3,226 | +€3,226 | |
| Accrued charges and deferred income | 492/3 | €2,153 | €0 | -€2,153 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,192 | €17,192 | = | 0.0% |
| Other operating charges | 640/8 | €711 | €951 | +€240 | +33.8% |
| Gross operating margin | 9900 | €183,808 | €288,496 | +€104,688 | +57.0% |
| Operating profit (loss) | 9901 | €165,905 | €270,353 | +€104,448 | +63.0% |
| Financial income | 75/76B | €455 | €0 | -€455 | -100.0% |
| Recurring financial income | 75 | €455 | €0 | -€455 | -100.0% |
| Financial charges | 65/66B | €61 | €85 | +€25 | +41.1% |
| Recurring financial charges | 65 | €61 | €85 | +€25 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €166,300 | €270,268 | +€103,968 | +62.5% |
| Income taxes | 67/77 | €49,564 | €83,515 | +€33,951 | +68.5% |
| Profit (loss) for the period | 9904 | €116,736 | €186,753 | +€70,017 | +60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €116,736 | €186,753 | +€70,017 | +60.0% |
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 27 October 2026 via checked.be.