Dimarocy: 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.
Dimarocy
Largest movements
- Receivables within one year +€48,114
up €48,114 (+106%), from €45,295 to €93,409
of which Trade receivables: +€49,614
- Cash -€21,416
down €21,416 (-56.6%), from €37,871 to €16,455
mainly Receivables within one year (-€48,114) and Contributions, distributions and other (-€12,500)
- Tangible fixed assets -€12,661
down €12,661 (-29.9%), from €42,321 to €29,660
- Receivables after one year -€5,000
down €5,000 (-20.0%), from €25,000 to €20,000
of which Other amounts receivable: -€5,000
- Profit (loss) carried forward +€25,053
up €25,053 (+25.6%), from €97,995 to €123,048
- Debts after one year -€11,368
down €11,368 (-49.1%), from €23,131 to €11,763
- Tax, wage and social debts -€5,293
down €5,293 (-36.1%), from €14,644 to €9,351
- Gross operating margin -€2,430
down €2,430 (-3.8%), from €64,753 to €62,323
- Financial income -€1,150
down €1,150 (-43.4%), from €2,650 to €1,500
- Taxes -€719
down €719 (-6.6%), from €10,907 to €10,187
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 | €152,266 | €160,107 | +€7,841 | +5.1% |
| Fixed assets | 21/28 | €42,321 | €29,660 | -€12,661 | -29.9% |
| Tangible fixed assets | 22/27 | €42,321 | €29,660 | -€12,661 | -29.9% |
| Furniture and vehicles | 24 | €42,321 | €29,660 | -€12,661 | -29.9% |
| Current assets | 29/58 | €109,945 | €130,447 | +€20,502 | +18.6% |
| Amounts receivable after more than one year | 29 | €25,000 | €20,000 | -€5,000 | -20.0% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €25,000 | €20,000 | -€5,000 | -20.0% |
| Amounts receivable within one year | 40/41 | €45,295 | €93,409 | +€48,114 | +106% |
| Trade receivables | 40 | €42,295 | €91,909 | +€49,614 | +117% |
| Other amounts receivable | 41 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Cash at bank and in hand | 54/58 | €37,871 | €16,455 | -€21,416 | -56.6% |
| Deferred charges and accrued income | 490/1 | €1,779 | €583 | -€1,196 | -67.2% |
| Total equity and liabilities | 10/49 | €152,266 | €160,107 | +€7,841 | +5.1% |
| Equity | 10/15 | €98,995 | €124,048 | +€25,053 | +25.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,995 | €123,048 | +€25,053 | +25.6% |
| Amounts payable | 17/49 | €53,271 | €36,059 | -€17,212 | -32.3% |
| Amounts payable after more than one year | 17 | €23,131 | €11,763 | -€11,368 | -49.1% |
| Financial debts | 170/4 | €23,131 | €11,763 | -€11,368 | -49.1% |
| Amounts payable within one year | 42/48 | €30,139 | €24,296 | -€5,843 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €10,987 | €11,368 | +€381 | +3.5% |
| Trade debts | 44 | €558 | €820 | +€262 | +46.9% |
| Suppliers | 440/4 | €558 | €820 | +€262 | +46.9% |
| Taxes, remuneration and social security | 45 | €14,644 | €9,351 | -€5,293 | -36.1% |
| Taxes | 450/3 | €14,644 | €9,351 | -€5,293 | -36.1% |
| Other amounts payable | 47/48 | €3,950 | €2,756 | -€1,194 | -30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,836 | €13,907 | +€72 | +0.5% |
| Other operating charges | 640/8 | €1,085 | €1,127 | +€42 | +3.9% |
| Gross operating margin | 9900 | €64,753 | €62,323 | -€2,430 | -3.8% |
| Operating profit (loss) | 9901 | €49,833 | €47,289 | -€2,544 | -5.1% |
| Financial income | 75/76B | €2,650 | €1,500 | -€1,150 | -43.4% |
| Recurring financial income | 75 | €2,650 | €1,500 | -€1,150 | -43.4% |
| Financial charges | 65/66B | €1,417 | €1,049 | -€368 | -26.0% |
| Recurring financial charges | 65 | €1,417 | €1,049 | -€368 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €51,066 | €47,740 | -€3,326 | -6.5% |
| Income taxes | 67/77 | €10,907 | €10,187 | -€719 | -6.6% |
| Profit (loss) for the period | 9904 | €40,159 | €37,553 | -€2,606 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,159 | €37,553 | -€2,606 | -6.5% |
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 20 October 2026 via checked.be.