DIMASOFT: 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.
DIMASOFT
Largest movements
- Receivables within one year -€13,962
down €13,962 (-24.8%), from €56,407 to €42,445
of which Trade receivables: -€15,147
- Tangible fixed assets -€10,206
down €10,206 (-60.6%), from €16,854 to €6,649
of which Furniture and vehicles: -€10,190
- Deferred charges and accrued income +€4,951
up €4,951 (+265%), from €1,869 to €6,820
- Cash +€2,416
up €2,416 (+58.3%), from €4,145 to €6,562
mainly Receivables within one year (+€13,962) and Depreciation (+€11,664)
- Trade debts -€12,574
down €12,574 (-53.8%), from €23,391 to €10,817
- Current portion of long-term debt -€4,045
no longer reported in 2025 (was €4,045)
- Other debts -€1,484
down €1,484 (-16.3%), from €9,106 to €7,622
- Profit (loss) carried forward +€882
up €882 (+4.5%), from -€19,760 to -€18,878
- Gross operating margin +€693
up €693 (+3.6%), from €19,118 to €19,811
- Financial charges +€264
up €264 (+47.0%), from €562 to €827
- Taxes +€219
up €219 (+6.3%), from €3,477 to €3,696
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.
Derived cash bridge
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 | €79,276 | €62,475 | -€16,801 | -21.2% |
| Fixed assets | 21/28 | €16,854 | €6,649 | -€10,206 | -60.6% |
| Tangible fixed assets | 22/27 | €16,854 | €6,649 | -€10,206 | -60.6% |
| Plant, machinery and equipment | 23 | €16 | - | -€16 | |
| Furniture and vehicles | 24 | €16,839 | €6,649 | -€10,190 | -60.5% |
| Current assets | 29/58 | €62,422 | €55,826 | -€6,595 | -10.6% |
| Amounts receivable within one year | 40/41 | €56,407 | €42,445 | -€13,962 | -24.8% |
| Trade receivables | 40 | €56,367 | €41,220 | -€15,147 | -26.9% |
| Other amounts receivable | 41 | €40 | €1,224 | +€1,185 | +2,993% |
| Cash at bank and in hand | 54/58 | €4,145 | €6,562 | +€2,416 | +58.3% |
| Deferred charges and accrued income | 490/1 | €1,869 | €6,820 | +€4,951 | +265% |
| Total equity and liabilities | 10/49 | €79,276 | €62,475 | -€16,801 | -21.2% |
| Equity | 10/15 | €34,088 | €34,970 | +€882 | +2.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €41,449 | €41,449 | = | 0.0% |
| Distributable reserves | 133 | €41,449 | €41,449 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,760 | -€18,878 | +€882 | +4.5% |
| Amounts payable | 17/49 | €45,188 | €27,505 | -€17,683 | -39.1% |
| Amounts payable within one year | 42/48 | €45,188 | €27,505 | -€17,683 | -39.1% |
| Current portion of amounts payable after more than one year | 42 | €4,045 | - | -€4,045 | |
| Trade debts | 44 | €23,391 | €10,817 | -€12,574 | -53.8% |
| Suppliers | 440/4 | €23,391 | €10,817 | -€12,574 | -53.8% |
| Taxes, remuneration and social security | 45 | €8,646 | €9,066 | +€420 | +4.9% |
| Taxes | 450/3 | €8,646 | €6,866 | -€1,780 | -20.6% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €9,106 | €7,622 | -€1,484 | -16.3% |
| Non-recurring operating income | 76A | €4,544 | €18,473 | +€13,929 | +307% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,734 | €11,664 | -€71 | -0.6% |
| Other operating charges | 640/8 | €2,839 | €2,751 | -€88 | -3.1% |
| Gross operating margin | 9900 | €19,118 | €19,811 | +€693 | +3.6% |
| Operating profit (loss) | 9901 | €4,544 | €5,396 | +€851 | +18.7% |
| Financial income | 75/76B | €3 | €9 | +€6 | +205% |
| Recurring financial income | 75 | €3 | €9 | +€6 | +205% |
| Financial charges | 65/66B | €562 | €827 | +€264 | +47.0% |
| Recurring financial charges | 65 | €562 | €827 | +€264 | +47.0% |
| Profit (loss) for the period before taxes | 9903 | €3,985 | €4,578 | +€593 | +14.9% |
| Income taxes | 67/77 | €3,477 | €3,696 | +€219 | +6.3% |
| Profit (loss) for the period | 9904 | €508 | €882 | +€374 | +73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €508 | €882 | +€374 | +73.6% |
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 15 October 2026 via checked.be.