DIMARE: 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.
DIMARE
Largest movements
- Cash -€90,670
down €90,670 (-62.0%), from €146,148 to €55,478
mainly Other debts (-€75,837) and Contributions, distributions and other (-€44,569)
- Receivables within one year +€4,985
up €4,985, from €0 to €4,985
- Tangible fixed assets -€1,987
down €1,987 (-26.6%), from €7,476 to €5,489
- Other debts -€75,837
down €75,837 (-63.0%), from €120,406 to €44,569
- Tax, wage and social debts -€9,791
down €9,791 (-78.4%), from €12,486 to €2,695
- Trade debts -€2,043
down €2,043 (-97.5%), from €2,096 to €53
- Gross operating margin -€20,689
down €20,689 (-24.9%), from €83,178 to €62,490
- Taxes -€5,638
down €5,638 (-27.3%), from €20,653 to €15,015
- Depreciation +€1,514
up €1,514 (+320.0%), from €473 to €1,987
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 | €153,624 | €65,952 | -€87,672 | -57.1% |
| Fixed assets | 21/28 | €7,476 | €5,489 | -€1,987 | -26.6% |
| Tangible fixed assets | 22/27 | €7,476 | €5,489 | -€1,987 | -26.6% |
| Furniture and vehicles | 24 | €7,476 | €5,489 | -€1,987 | -26.6% |
| Current assets | 29/58 | €146,148 | €60,464 | -€85,685 | -58.6% |
| Amounts receivable within one year | 40/41 | €0 | €4,985 | +€4,985 | |
| Other amounts receivable | 41 | €0 | €4,985 | +€4,985 | |
| Cash at bank and in hand | 54/58 | €146,148 | €55,478 | -€90,670 | -62.0% |
| Total equity and liabilities | 10/49 | €153,624 | €65,952 | -€87,672 | -57.1% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €135,024 | €47,352 | -€87,672 | -64.9% |
| Amounts payable within one year | 42/48 | €134,988 | €47,317 | -€87,671 | -64.9% |
| Trade debts | 44 | €2,096 | €53 | -€2,043 | -97.5% |
| Suppliers | 440/4 | €2,096 | €53 | -€2,043 | -97.5% |
| Taxes, remuneration and social security | 45 | €12,486 | €2,695 | -€9,791 | -78.4% |
| Taxes | 450/3 | €12,486 | €2,695 | -€9,791 | -78.4% |
| Other amounts payable | 47/48 | €120,406 | €44,569 | -€75,837 | -63.0% |
| Accrued charges and deferred income | 492/3 | €36 | €35 | -€1 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €473 | €1,987 | +€1,514 | +320.0% |
| Other operating charges | 640/8 | €534 | €485 | -€50 | -9.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €83,178 | €62,490 | -€20,689 | -24.9% |
| Operating profit (loss) | 9901 | €82,171 | €60,018 | -€22,153 | -27.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €435 | €434 | -€1 | -0.3% |
| Recurring financial charges | 65 | €435 | €434 | -€1 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €81,735 | €59,584 | -€22,152 | -27.1% |
| Income taxes | 67/77 | €20,653 | €15,015 | -€5,638 | -27.3% |
| Profit (loss) for the period | 9904 | €61,083 | €44,569 | -€16,514 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,083 | €44,569 | -€16,514 | -27.0% |
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 12 October 2026 via checked.be.