DIMAS: 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.
DIMAS
Largest movements
- Tangible fixed assets +€52,297
new in 2024: €52,297
of which Leasing and similar rights: +€50,798
- Receivables within one year +€4,131
up €4,131 (+21.0%), from €19,638 to €23,768
of which Trade receivables: +€3,007
- Debts after one year +€37,776
new in 2024: €37,776
- Tax, wage and social debts +€15,764
up €15,764 (+328.0%), from €4,807 to €20,571
of which Remuneration and social security: +€8,000
- Current portion of long-term debt +€10,290
new in 2024: €10,290
- Trade debts -€6,015
down €6,015 (-92.4%), from €6,511 to €497
- Reserves -€4,561
down €4,561 (-23.7%), from €19,226 to €14,665
- Gross operating margin -€12,485
down €12,485 (-51.1%), from €24,418 to €11,933
- Depreciation +€10,524
new in 2024: €10,524
- Taxes -€3,042
down €3,042 (-63.3%), from €4,807 to €1,764
- Financial charges +€2,292
up €2,292 (+458438.0%), from €1 to €2,293
- Other operating charges +€1,718
up €1,718 (+447.0%), from €384 to €2,103
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,544 | €91,826 | +€57,282 | +165.8% |
| Fixed assets | 21/28 | - | €52,297 | +€52,297 | |
| Tangible fixed assets | 22/27 | - | €52,297 | +€52,297 | |
| Furniture and vehicles | 24 | - | €1,500 | +€1,500 | |
| Leasing and similar rights | 25 | - | €50,798 | +€50,798 | |
| Current assets | 29/58 | €34,544 | €39,529 | +€4,985 | +14.4% |
| Amounts receivable within one year | 40/41 | €19,638 | €23,768 | +€4,131 | +21.0% |
| Trade receivables | 40 | €19,128 | €22,134 | +€3,007 | +15.7% |
| Other amounts receivable | 41 | €510 | €1,634 | +€1,124 | +220.3% |
| Cash at bank and in hand | 54/58 | €14,906 | €15,106 | +€200 | +1.3% |
| Deferred charges and accrued income | 490/1 | - | €654 | +€654 | |
| Total equity and liabilities | 10/49 | €34,544 | €91,826 | +€57,282 | +165.8% |
| Equity | 10/15 | €21,226 | €16,665 | -€4,561 | -21.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €19,226 | €14,665 | -€4,561 | -23.7% |
| Distributable reserves | 133 | €19,226 | €14,665 | -€4,561 | -23.7% |
| Amounts payable | 17/49 | €13,318 | €75,161 | +€61,844 | +464.4% |
| Amounts payable after more than one year | 17 | - | €37,776 | +€37,776 | |
| Financial debts | 170/4 | - | €37,776 | +€37,776 | |
| Amounts payable within one year | 42/48 | €11,318 | €32,385 | +€21,067 | +186.1% |
| Current portion of amounts payable after more than one year | 42 | - | €10,290 | +€10,290 | |
| Trade debts | 44 | €6,511 | €497 | -€6,015 | -92.4% |
| Suppliers | 440/4 | €6,511 | €497 | -€6,015 | -92.4% |
| Taxes, remuneration and social security | 45 | €4,807 | €20,571 | +€15,764 | +328.0% |
| Taxes | 450/3 | €4,807 | €12,571 | +€7,764 | +161.5% |
| Remuneration and social security | 454/9 | - | €8,000 | +€8,000 | |
| Other amounts payable | 47/48 | - | €1,027 | +€1,027 | |
| Accrued charges and deferred income | 492/3 | €2,000 | €5,000 | +€3,000 | +150.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,524 | +€10,524 | |
| Other operating charges | 640/8 | €384 | €2,103 | +€1,718 | +447.0% |
| Gross operating margin | 9900 | €24,418 | €11,933 | -€12,485 | -51.1% |
| Operating profit (loss) | 9901 | €24,033 | -€694 | -€24,727 | |
| Financial income | 75/76B | - | €190 | +€190 | |
| Recurring financial income | 75 | - | €190 | +€190 | |
| Financial charges | 65/66B | €1 | €2,293 | +€2,292 | +458438.0% |
| Recurring financial charges | 65 | €1 | €2,293 | +€2,292 | +458438.0% |
| Profit (loss) for the period before taxes | 9903 | €24,033 | -€2,797 | -€26,830 | |
| Income taxes | 67/77 | €4,807 | €1,764 | -€3,042 | -63.3% |
| Profit (loss) for the period | 9904 | €19,226 | -€4,561 | -€23,788 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,226 | -€4,561 | -€23,788 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.