DIMARO CAR: 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.
DIMARO CAR
Largest movements
- Cash -€29,514
down €29,514 (-8.7%), from €338,491 to €308,977
mainly Net result for the year (-€31,055) and Trade debts (-€6,142)
- Tangible fixed assets -€6,387
down €6,387 (-18.8%), from €33,891 to €27,504
of which Furniture and vehicles: -€5,679
- Reserves -€31,055
down €31,055 (-9.5%), from €326,089 to €295,034
of which Distributable reserves: -€31,055
- Trade debts -€6,142
down €6,142 (-71.0%), from €8,646 to €2,504
- Gross operating margin -€40,107
down €40,107, from €17,025 to -€23,081
- Depreciation +€1,981
up €1,981 (+31.4%), from €6,316 to €8,297
- Taxes -€998
down €998 (-83.4%), from €1,196 to €198
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 | €414,168 | €374,512 | -€39,656 | -9.6% |
| Fixed assets | 21/28 | €49,183 | €42,796 | -€6,387 | -13.0% |
| Tangible fixed assets | 22/27 | €33,891 | €27,504 | -€6,387 | -18.8% |
| Land and buildings | 22 | €4,112 | €3,403 | -€708 | -17.2% |
| Furniture and vehicles | 24 | €29,779 | €24,101 | -€5,679 | -19.1% |
| Financial fixed assets | 28 | €15,292 | €15,292 | = | 0.0% |
| Current assets | 29/58 | €364,985 | €331,716 | -€33,269 | -9.1% |
| Amounts receivable within one year | 40/41 | €22,792 | €19,382 | -€3,410 | -15.0% |
| Trade receivables | 40 | €19,441 | €17,621 | -€1,820 | -9.4% |
| Other amounts receivable | 41 | €3,351 | €1,761 | -€1,590 | -47.5% |
| Cash at bank and in hand | 54/58 | €338,491 | €308,977 | -€29,514 | -8.7% |
| Deferred charges and accrued income | 490/1 | €3,702 | €3,357 | -€345 | -9.3% |
| Total equity and liabilities | 10/49 | €414,168 | €374,512 | -€39,656 | -9.6% |
| Equity | 10/15 | €388,101 | €357,046 | -€31,055 | -8.0% |
| Contributions | 10/11 | €62,012 | €62,012 | = | 0.0% |
| Capital | 10 | €62,012 | €62,012 | = | 0.0% |
| Issued capital | 100 | €62,012 | €62,012 | = | 0.0% |
| Reserves | 13 | €326,089 | €295,034 | -€31,055 | -9.5% |
| Non-distributable reserves | 130/1 | €6,201 | €6,201 | = | 0.0% |
| Legal reserve | 130 | €6,201 | €6,201 | = | 0.0% |
| Distributable reserves | 133 | €319,888 | €288,833 | -€31,055 | -9.7% |
| Amounts payable | 17/49 | €26,067 | €17,466 | -€8,601 | -33.0% |
| Amounts payable after more than one year | 17 | €17,421 | €14,962 | -€2,459 | -14.1% |
| Financial debts | 170/4 | €17,421 | €14,962 | -€2,459 | -14.1% |
| Amounts payable within one year | 42/48 | €8,646 | €2,504 | -€6,142 | -71.0% |
| Trade debts | 44 | €8,646 | €2,504 | -€6,142 | -71.0% |
| Suppliers | 440/4 | €8,646 | €2,504 | -€6,142 | -71.0% |
| Non-recurring operating income | 76A | €14,308 | - | -€14,308 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,316 | €8,297 | +€1,981 | +31.4% |
| Other operating charges | 640/8 | €997 | €1,133 | +€136 | +13.7% |
| Gross operating margin | 9900 | €17,025 | -€23,081 | -€40,107 | |
| Operating profit (loss) | 9901 | €9,712 | -€32,512 | -€42,224 | |
| Financial income | 75/76B | €1,684 | €1,692 | +€8 | +0.5% |
| Recurring financial income | 75 | €1,684 | €1,692 | +€8 | +0.5% |
| Financial charges | 65/66B | €40 | €37 | -€4 | -8.8% |
| Recurring financial charges | 65 | €40 | €37 | -€4 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €11,356 | -€30,857 | -€42,213 | |
| Income taxes | 67/77 | €1,196 | €198 | -€998 | -83.4% |
| Profit (loss) for the period | 9904 | €10,160 | -€31,055 | -€41,215 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,160 | -€31,055 | -€41,215 |
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 18 October 2026 via checked.be.