Dimaron III: 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.
Dimaron III
Largest movements
- Cash +€274,265
up €274,265 (+207.6%), from €132,110 to €406,375
mainly Current investments (+€250,000) and Depreciation (+€56,874)
- Current investments -€250,000
down €250,000 (-83.7%), from €298,703 to €48,703
- Tangible fixed assets -€55,979
down €55,979 (-5.1%), from €1.1m to €1.0m
of which Land and buildings: -€42,550
- Receivables within one year -€17,565
down €17,565 (-72.5%), from €24,232 to €6,667
of which Trade receivables: -€17,565
- Other debts -€42,221
down €42,221 (-9.0%), from €470,594 to €428,374
- Trade debts -€17,279
down €17,279 (-62.4%), from €27,705 to €10,426
- Financial income +€6,553
new in 2025: €6,553
- Taxes -€5,834
down €5,834 (-60.1%), from €9,711 to €3,877
- Depreciation +€1,952
up €1,952 (+3.6%), from €54,922 to €56,874
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 | €1,550,203 | €1,501,172 | -€49,031 | -3.2% |
| Fixed assets | 21/28 | €1,093,740 | €1,037,761 | -€55,979 | -5.1% |
| Tangible fixed assets | 22/27 | €1,093,740 | €1,037,761 | -€55,979 | -5.1% |
| Land and buildings | 22 | €1,044,155 | €1,001,604 | -€42,550 | -4.1% |
| Plant, machinery and equipment | 23 | €3,111 | €1,800 | -€1,312 | -42.2% |
| Furniture and vehicles | 24 | €38,970 | €28,796 | -€10,175 | -26.1% |
| Other tangible fixed assets | 26 | €7,504 | €5,561 | -€1,942 | -25.9% |
| Current assets | 29/58 | €456,462 | €463,411 | +€6,948 | +1.5% |
| Amounts receivable within one year | 40/41 | €24,232 | €6,667 | -€17,565 | -72.5% |
| Trade receivables | 40 | €24,227 | €6,662 | -€17,565 | -72.5% |
| Other amounts receivable | 41 | €5 | €5 | = | 0.0% |
| Current investments | 50/53 | €298,703 | €48,703 | -€250,000 | -83.7% |
| Cash at bank and in hand | 54/58 | €132,110 | €406,375 | +€274,265 | +207.6% |
| Deferred charges and accrued income | 490/1 | €1,418 | €1,665 | +€248 | +17.5% |
| Total equity and liabilities | 10/49 | €1,550,203 | €1,501,172 | -€49,031 | -3.2% |
| Equity | 10/15 | €1,048,256 | €1,055,860 | +€7,605 | +0.7% |
| Contributions | 10/11 | €235,600 | €235,600 | = | 0.0% |
| Reserves | 13 | €567,814 | €575,314 | +€7,500 | +1.3% |
| Tax-exempt reserves | 132 | €144,370 | €144,370 | = | 0.0% |
| Distributable reserves | 133 | €423,444 | €430,944 | +€7,500 | +1.8% |
| Profit (loss) carried forward | 14 | €244,841 | €244,946 | +€105 | 0.0% |
| Amounts payable | 17/49 | €501,947 | €445,311 | -€56,636 | -11.3% |
| Amounts payable within one year | 42/48 | €498,739 | €441,050 | -€57,690 | -11.6% |
| Trade debts | 44 | €27,705 | €10,426 | -€17,279 | -62.4% |
| Suppliers | 440/4 | €27,705 | €10,426 | -€17,279 | -62.4% |
| Taxes, remuneration and social security | 45 | €440 | €2,250 | +€1,810 | +411.4% |
| Taxes | 450/3 | €440 | €2,250 | +€1,810 | +411.4% |
| Other amounts payable | 47/48 | €470,594 | €428,374 | -€42,221 | -9.0% |
| Accrued charges and deferred income | 492/3 | €3,207 | €4,262 | +€1,054 | +32.9% |
| Non-recurring operating income | 76A | €13,000 | €11,412 | -€1,588 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,922 | €56,874 | +€1,952 | +3.6% |
| Other operating charges | 640/8 | €13,566 | €12,972 | -€594 | -4.4% |
| Gross operating margin | 9900 | €76,613 | €76,236 | -€378 | -0.5% |
| Operating profit (loss) | 9901 | €8,125 | €6,389 | -€1,736 | -21.4% |
| Financial income | 75/76B | - | €6,553 | +€6,553 | |
| Recurring financial income | 75 | - | €6,553 | +€6,553 | |
| Financial charges | 65/66B | €1,687 | €1,461 | -€226 | -13.4% |
| Recurring financial charges | 65 | €1,687 | €1,461 | -€226 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €6,438 | €11,481 | +€5,043 | +78.3% |
| Income taxes | 67/77 | €9,711 | €3,877 | -€5,834 | -60.1% |
| Profit (loss) for the period | 9904 | -€3,273 | €7,605 | +€10,878 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,273 | €7,605 | +€10,878 |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.