DIMARCO: 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.
DIMARCO
Largest movements
- Cash -€2,845
down €2,845 (-16.3%), from €17,444 to €14,599
mainly Net result for the year (-€2,531) and Receivables within one year (-€2,165)
- Receivables within one year +€2,165
up €2,165 (+156.2%), from €1,386 to €3,551
of which Trade receivables: +€1,781
- Deferred charges and accrued income -€1,025
no longer reported in 2025 (was €1,025)
- Tangible fixed assets -€275
down €275 (-50.5%), from €545 to €269
- Profit (loss) carried forward -€2,531
down €2,531 (-9.8%), from -€25,963 to -€28,494
- Other debts +€2,000
up €2,000 (+11.8%), from €16,902 to €18,902
- Trade debts -€1,449
down €1,449 (-17.5%), from €8,282 to €6,833
- Gross operating margin -€4,090
down €4,090, from €2,500 to -€1,591
- Financial income +€164
up €164 (+12996.8%), from €1 to €165
- Other operating charges +€53
up €53 (+61.8%), from €85 to €138
- Financial charges +€33
up €33 (+5.0%), from €660 to €693
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 | €22,321 | €20,341 | -€1,980 | -8.9% |
| Fixed assets | 21/28 | €545 | €269 | -€275 | -50.5% |
| Tangible fixed assets | 22/27 | €545 | €269 | -€275 | -50.5% |
| Plant, machinery and equipment | 23 | €545 | €269 | -€275 | -50.5% |
| Current assets | 29/58 | €21,776 | €20,071 | -€1,705 | -7.8% |
| Stocks and contracts in progress | 3 | €1,921 | €1,921 | = | 0.0% |
| Stocks | 30/36 | €1,921 | €1,921 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,386 | €3,551 | +€2,165 | +156.2% |
| Trade receivables | 40 | €103 | €1,884 | +€1,781 | +1724.7% |
| Other amounts receivable | 41 | €1,283 | €1,667 | +€384 | +29.9% |
| Cash at bank and in hand | 54/58 | €17,444 | €14,599 | -€2,845 | -16.3% |
| Deferred charges and accrued income | 490/1 | €1,025 | - | -€1,025 | |
| Total equity and liabilities | 10/49 | €22,321 | €20,341 | -€1,980 | -8.9% |
| Equity | 10/15 | -€2,863 | -€5,394 | -€2,531 | -88.4% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Contributions outside capital | 11 | €21,000 | €21,000 | = | 0.0% |
| Other | 1109/19 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €2,100 | €2,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,100 | €2,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,963 | -€28,494 | -€2,531 | -9.8% |
| Amounts payable | 17/49 | €25,184 | €25,735 | +€551 | +2.2% |
| Amounts payable within one year | 42/48 | €25,184 | €25,735 | +€551 | +2.2% |
| Trade debts | 44 | €8,282 | €6,833 | -€1,449 | -17.5% |
| Suppliers | 440/4 | €8,282 | €6,833 | -€1,449 | -17.5% |
| Other amounts payable | 47/48 | €16,902 | €18,902 | +€2,000 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275 | €275 | = | 0.0% |
| Other operating charges | 640/8 | €85 | €138 | +€53 | +61.8% |
| Gross operating margin | 9900 | €2,500 | -€1,591 | -€4,090 | |
| Operating profit (loss) | 9901 | €2,139 | -€2,003 | -€4,143 | |
| Financial income | 75/76B | €1 | €165 | +€164 | +12996.8% |
| Recurring financial income | 75 | €1 | €165 | +€164 | +12996.8% |
| Financial charges | 65/66B | €660 | €693 | +€33 | +5.0% |
| Recurring financial charges | 65 | €660 | €693 | +€33 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €1,481 | -€2,531 | -€4,012 | |
| Profit (loss) for the period | 9904 | €1,481 | -€2,531 | -€4,012 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,481 | -€2,531 | -€4,012 |
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 11 October 2026 via checked.be.