DIMARC: 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.
DIMARC
Largest movements
- Cash -€4,302
down €4,302 (-46.5%), from €9,258 to €4,956
mainly Net result for the year (-€2,888) and Other debts (-€1,760)
- Profit (loss) carried forward -€2,888
down €2,888 (-4.0%), from €72,039 to €69,150
- Other debts -€1,760
down €1,760 (-35.0%), from €5,036 to €3,276
- Gross operating margin -€728
down €728 (-46.3%), from -€1,571 to -€2,300
- Financial charges -€516
down €516 (-92.0%), from €561 to €45
- Other operating charges -€92
down €92 (-14.5%), from €636 to €544
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 | €79,592 | €74,956 | -€4,636 | -5.8% |
| Current assets | 29/58 | €79,592 | €74,956 | -€4,636 | -5.8% |
| Amounts receivable within one year | 40/41 | €70,333 | €70,000 | -€333 | -0.5% |
| Trade receivables | 40 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 41 | €333 | €0 | -€333 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,258 | €4,956 | -€4,302 | -46.5% |
| Total equity and liabilities | 10/49 | €79,592 | €74,956 | -€4,636 | -5.8% |
| Equity | 10/15 | €74,039 | €71,150 | -€2,888 | -3.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,039 | €69,150 | -€2,888 | -4.0% |
| Amounts payable | 17/49 | €5,553 | €3,806 | -€1,747 | -31.5% |
| Amounts payable within one year | 42/48 | €5,036 | €3,806 | -€1,230 | -24.4% |
| Trade debts | 44 | - | €530 | +€530 | |
| Suppliers | 440/4 | - | €530 | +€530 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,036 | €3,276 | -€1,760 | -35.0% |
| Accrued charges and deferred income | 492/3 | €517 | €0 | -€517 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €636 | €544 | -€92 | -14.5% |
| Gross operating margin | 9900 | -€1,571 | -€2,300 | -€728 | -46.3% |
| Operating profit (loss) | 9901 | -€2,207 | -€2,843 | -€636 | -28.8% |
| Financial charges | 65/66B | €561 | €45 | -€516 | -92.0% |
| Recurring financial charges | 65 | €561 | €45 | -€516 | -92.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,769 | -€2,888 | -€120 | -4.3% |
| Profit (loss) for the period | 9904 | -€2,769 | -€2,888 | -€120 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,769 | -€2,888 | -€120 | -4.3% |
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 7 October 2026 via checked.be.