DIMARSA: 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.
DIMARSA
Largest movements
- Tangible fixed assets -€9,755
down €9,755 (-1.8%), from €551,989 to €542,235
- Other debts -€19,042
down €19,042 (-33.0%), from €57,683 to €38,641
- Profit (loss) carried forward +€7,815
up €7,815 (+11.1%), from -€70,488 to -€62,673
- Gross operating margin +€7,903
up €7,903 (+62.6%), from €12,616 to €20,519
- Depreciation +€867
up €867 (+9.8%), from €8,887 to €9,755
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 | €568,577 | €557,882 | -€10,695 | -1.9% |
| Fixed assets | 21/28 | €554,989 | €545,235 | -€9,755 | -1.8% |
| Tangible fixed assets | 22/27 | €551,989 | €542,235 | -€9,755 | -1.8% |
| Land and buildings | 22 | €551,989 | €542,235 | -€9,755 | -1.8% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €13,588 | €12,648 | -€941 | -6.9% |
| Cash at bank and in hand | 54/58 | €13,588 | €12,648 | -€941 | -6.9% |
| Total equity and liabilities | 10/49 | €568,577 | €557,882 | -€10,695 | -1.9% |
| Equity | 10/15 | €441,512 | €449,327 | +€7,815 | +1.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €450,000 | €450,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,488 | -€62,673 | +€7,815 | +11.1% |
| Amounts payable | 17/49 | €127,065 | €108,555 | -€18,510 | -14.6% |
| Amounts payable after more than one year | 17 | €67,500 | €67,500 | = | 0.0% |
| Financial debts | 170/4 | €62,000 | €62,000 | = | 0.0% |
| Other amounts payable | 178/9 | €5,500 | €5,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €58,337 | €39,827 | -€18,510 | -31.7% |
| Financial debts | 43 | - | €139 | +€139 | |
| Credit institutions | 430/8 | - | €139 | +€139 | |
| Trade debts | 44 | €128 | €521 | +€393 | +307.1% |
| Suppliers | 440/4 | €128 | €521 | +€393 | +307.1% |
| Taxes, remuneration and social security | 45 | €526 | €526 | = | 0.0% |
| Taxes | 450/3 | €526 | €526 | = | 0.0% |
| Other amounts payable | 47/48 | €57,683 | €38,641 | -€19,042 | -33.0% |
| Accrued charges and deferred income | 492/3 | €1,228 | €1,228 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,887 | €9,755 | +€867 | +9.8% |
| Other operating charges | 640/8 | €2,471 | €2,615 | +€144 | +5.8% |
| Gross operating margin | 9900 | €12,616 | €20,519 | +€7,903 | +62.6% |
| Operating profit (loss) | 9901 | €1,258 | €8,150 | +€6,892 | +548.0% |
| Financial charges | 65/66B | €312 | €334 | +€22 | +7.1% |
| Recurring financial charges | 65 | €312 | €334 | +€22 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €946 | €7,815 | +€6,870 | +726.5% |
| Profit (loss) for the period | 9904 | €946 | €7,815 | +€6,870 | +726.5% |
| Profit (loss) for the period to be appropriated | 9905 | €946 | €7,815 | +€6,870 | +726.5% |
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 10 October 2026 via checked.be.