Dimas Technics: 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 Technics
Largest movements
- Tangible fixed assets +€197,476
up €197,476 (+87.9%), from €224,581 to €422,056
of which Land and buildings: +€213,767
- Receivables within one year +€42,364
up €42,364 (+114.0%), from €37,152 to €79,516
of which Other amounts receivable: +€51,226
- Debts after one year +€149,116
up €149,116 (+88.6%), from €168,277 to €317,393
- Other debts +€86,365
up €86,365 (+267.2%), from €32,323 to €118,688
- Trade debts -€13,353
down €13,353 (-56.5%), from €23,644 to €10,291
- Current portion of long-term debt +€6,527
up €6,527 (+32.1%), from €20,357 to €26,884
- Reserves +€5,659
up €5,659 (+18.7%), from €30,277 to €35,936
- Gross operating margin -€8,110
down €8,110 (-15.9%), from €51,031 to €42,921
- Other operating charges +€3,133
up €3,133 (+222.1%), from €1,410 to €4,543
- Taxes -€2,825
down €2,825 (-54.8%), from €5,159 to €2,334
- Financial charges +€2,385
up €2,385 (+56.6%), from €4,213 to €6,597
- Depreciation +€1,456
up €1,456 (+6.5%), from €22,364 to €23,819
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 | €293,529 | €539,451 | +€245,923 | +83.8% |
| Fixed assets | 21/28 | €224,581 | €422,056 | +€197,476 | +87.9% |
| Tangible fixed assets | 22/27 | €224,581 | €422,056 | +€197,476 | +87.9% |
| Land and buildings | 22 | €166,737 | €380,504 | +€213,767 | +128.2% |
| Plant, machinery and equipment | 23 | €32,067 | €25,413 | -€6,654 | -20.8% |
| Furniture and vehicles | 24 | €25,777 | €16,139 | -€9,637 | -37.4% |
| Current assets | 29/58 | €68,948 | €117,395 | +€48,447 | +70.3% |
| Stocks and contracts in progress | 3 | €4,673 | €4,775 | +€102 | +2.2% |
| Stocks | 30/36 | €4,673 | €4,775 | +€102 | +2.2% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €37,152 | €79,516 | +€42,364 | +114.0% |
| Trade receivables | 40 | €31,160 | €22,298 | -€8,862 | -28.4% |
| Other amounts receivable | 41 | €5,992 | €57,218 | +€51,226 | +854.9% |
| Cash at bank and in hand | 54/58 | €27,123 | €32,481 | +€5,358 | +19.8% |
| Deferred charges and accrued income | 490/1 | €0 | €623 | +€623 | |
| Total equity and liabilities | 10/49 | €293,529 | €539,451 | +€245,923 | +83.8% |
| Equity | 10/15 | €35,277 | €40,936 | +€5,659 | +16.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,277 | €35,936 | +€5,659 | +18.7% |
| Distributable reserves | 133 | €30,277 | €35,936 | +€5,659 | +18.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €258,252 | €498,516 | +€240,263 | +93.0% |
| Amounts payable after more than one year | 17 | €168,277 | €317,393 | +€149,116 | +88.6% |
| Financial debts | 170/4 | €168,277 | €317,393 | +€149,116 | +88.6% |
| Amounts payable within one year | 42/48 | €78,666 | €164,510 | +€85,844 | +109.1% |
| Current portion of amounts payable after more than one year | 42 | €20,357 | €26,884 | +€6,527 | +32.1% |
| Financial debts | 43 | €0 | €5,055 | +€5,055 | |
| Credit institutions | 430/8 | €0 | €5,055 | +€5,055 | |
| Trade debts | 44 | €23,644 | €10,291 | -€13,353 | -56.5% |
| Suppliers | 440/4 | €23,644 | €10,291 | -€13,353 | -56.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,342 | €3,592 | +€1,250 | +53.4% |
| Taxes | 450/3 | €742 | €203 | -€540 | -72.7% |
| Remuneration and social security | 454/9 | €1,600 | €3,389 | +€1,789 | +111.8% |
| Other amounts payable | 47/48 | €32,323 | €118,688 | +€86,365 | +267.2% |
| Accrued charges and deferred income | 492/3 | €11,309 | €16,613 | +€5,304 | +46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,364 | €23,819 | +€1,456 | +6.5% |
| Other operating charges | 640/8 | €1,410 | €4,543 | +€3,133 | +222.1% |
| Gross operating margin | 9900 | €51,031 | €42,921 | -€8,110 | -15.9% |
| Operating profit (loss) | 9901 | €27,257 | €14,559 | -€12,698 | -46.6% |
| Financial income | 75/76B | €233 | €32 | -€202 | -86.4% |
| Recurring financial income | 75 | €233 | €32 | -€202 | -86.4% |
| Financial charges | 65/66B | €4,213 | €6,597 | +€2,385 | +56.6% |
| Recurring financial charges | 65 | €4,213 | €6,597 | +€2,385 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | €23,277 | €7,994 | -€15,284 | -65.7% |
| Income taxes | 67/77 | €5,159 | €2,334 | -€2,825 | -54.8% |
| Profit (loss) for the period | 9904 | €18,118 | €5,659 | -€12,459 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,118 | €5,659 | -€12,459 | -68.8% |
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 6 October 2026 via checked.be.