DIMAS: 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.
DIMAS
Largest movements
- Tangible fixed assets -€183,245
down €183,245 (-59.2%), from €309,610 to €126,366
of which Land and buildings: -€190,820
- Receivables within one year +€142,409
up €142,409 (+3487.2%), from €4,084 to €146,492
of which Other amounts receivable: +€144,587
- Cash +€133,414
up €133,414 (+37798.6%), from €353 to €133,767
mainly Investment in fixed assets (net) (+€182,240) and Net result for the year (+€164,241)
- Reserves +€165,714
up €165,714 (+127.7%), from €129,742 to €295,457
of which Tax-exempt reserves: +€172,348
- Other debts -€84,336
no longer reported in 2025 (was €84,336)
- Provisions +€57,449
new in 2025: €57,449
- Debts after one year -€38,801
no longer reported in 2025 (was €38,801)
- Current portion of long-term debt -€38,028
no longer reported in 2025 (was €38,028)
- Gross operating margin +€190,581
up €190,581 (+535.6%), from €35,580 to €226,161
- Depreciation -€9,755
down €9,755 (-90.7%), from €10,760 to €1,005
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 | €314,272 | €406,923 | +€92,652 | +29.5% |
| Fixed assets | 21/28 | €309,610 | €126,366 | -€183,245 | -59.2% |
| Tangible fixed assets | 22/27 | €309,610 | €126,366 | -€183,245 | -59.2% |
| Land and buildings | 22 | €309,610 | €118,790 | -€190,820 | -61.6% |
| Furniture and vehicles | 24 | - | €7,576 | +€7,576 | |
| Current assets | 29/58 | €4,661 | €280,558 | +€275,896 | +5918.8% |
| Amounts receivable within one year | 40/41 | €4,084 | €146,492 | +€142,409 | +3487.2% |
| Trade receivables | 40 | €4,084 | €1,906 | -€2,178 | -53.3% |
| Other amounts receivable | 41 | - | €144,587 | +€144,587 | |
| Cash at bank and in hand | 54/58 | €353 | €133,767 | +€133,414 | +37798.6% |
| Deferred charges and accrued income | 490/1 | €225 | €299 | +€74 | +32.9% |
| Total equity and liabilities | 10/49 | €314,272 | €406,923 | +€92,652 | +29.5% |
| Equity | 10/15 | €149,816 | €314,057 | +€164,241 | +109.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €129,742 | €295,457 | +€165,714 | +127.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €172,348 | +€172,348 | |
| Distributable reserves | 133 | €127,882 | €121,249 | -€6,634 | -5.2% |
| Profit (loss) carried forward | 14 | €1,473 | - | -€1,473 | |
| Provisions and deferred taxes | 16 | - | €57,449 | +€57,449 | |
| Deferred taxes | 168 | - | €57,449 | +€57,449 | |
| Amounts payable | 17/49 | €164,456 | €35,417 | -€129,039 | -78.5% |
| Amounts payable after more than one year | 17 | €38,801 | - | -€38,801 | |
| Financial debts | 170/4 | €38,801 | - | -€38,801 | |
| Amounts payable within one year | 42/48 | €125,655 | €35,417 | -€90,238 | -71.8% |
| Current portion of amounts payable after more than one year | 42 | €38,028 | - | -€38,028 | |
| Trade debts | 44 | €381 | €35,177 | +€34,796 | +9143.4% |
| Suppliers | 440/4 | €381 | €35,177 | +€34,796 | +9143.4% |
| Taxes, remuneration and social security | 45 | €2,911 | €240 | -€2,671 | -91.7% |
| Taxes | 450/3 | €2,911 | €240 | -€2,671 | -91.7% |
| Other amounts payable | 47/48 | €84,336 | - | -€84,336 | |
| Non-recurring operating income | 76A | - | €249,065 | +€249,065 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,760 | €1,005 | -€9,755 | -90.7% |
| Other operating charges | 640/8 | €2,095 | €1,747 | -€348 | -16.6% |
| Gross operating margin | 9900 | €35,580 | €226,161 | +€190,581 | +535.6% |
| Operating profit (loss) | 9901 | €22,725 | €223,409 | +€200,684 | +883.1% |
| Financial income | 75/76B | €0 | €62 | +€62 | +103900.0% |
| Recurring financial income | 75 | €0 | €62 | +€62 | +103900.0% |
| Financial charges | 65/66B | €2,701 | €1,574 | -€1,127 | -41.7% |
| Recurring financial charges | 65 | €2,701 | €1,574 | -€1,127 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €20,024 | €221,897 | +€201,873 | +1008.2% |
| Transfer to deferred taxes | 680 | - | €57,449 | +€57,449 | |
| Income taxes | 67/77 | €1,979 | €206 | -€1,773 | -89.6% |
| Profit (loss) for the period | 9904 | €18,045 | €164,241 | +€146,196 | +810.2% |
| Transfer to tax-exempt reserves | 689 | - | €172,348 | +€172,348 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,045 | -€8,107 | -€26,152 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.