DIMAST: 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.
DIMAST
Largest movements
- Stocks and contracts -€61,255
down €61,255 (-74.2%), from €82,510 to €21,255
- Receivables within one year +€8,317
up €8,317 (+605.0%), from €1,375 to €9,691
of which Trade receivables: +€5,665
- Tangible fixed assets +€3,590
up €3,590 (+184.6%), from €1,945 to €5,535
of which Land and buildings: +€1,902
- Cash +€1,239
up €1,239 (+44.2%), from €2,801 to €4,040
mainly Stocks and contracts (+€61,255) and Trade debts (+€31,689)
- Profit (loss) carried forward -€87,979
down €87,979 (-365.2%), from -€24,093 to -€112,072
- Trade debts +€31,689
up €31,689 (+2325.9%), from €1,362 to €33,052
- Other debts +€9,524
up €9,524 (+268.6%), from €3,546 to €13,069
- Tax, wage and social debts -€1,344
down €1,344 (-33.8%), from €3,971 to €2,627
- Write-downs -€31,257
new in 2023: -€31,257
- Gross operating margin -€6,070
down €6,070, from €4,063 to -€2,007
- Other operating charges +€692
up €692 (+85.9%), from €806 to €1,497
- Depreciation +€404
up €404 (+65.9%), from €613 to €1,017
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,180 | €41,070 | -€48,110 | -53.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,494 | €6,084 | +€3,590 | +144.0% |
| Tangible fixed assets | 22/27 | €1,945 | €5,535 | +€3,590 | +184.6% |
| Land and buildings | 22 | €674 | €2,576 | +€1,902 | +282.1% |
| Plant, machinery and equipment | 23 | €0 | €1,788 | +€1,788 | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €1,271 | €1,172 | -€99 | -7.8% |
| Financial fixed assets | 28 | €549 | €549 | = | 0.0% |
| Current assets | 29/58 | €86,686 | €34,986 | -€51,700 | -59.6% |
| Stocks and contracts in progress | 3 | €82,510 | €21,255 | -€61,255 | -74.2% |
| Stocks | 30/36 | €82,510 | €21,255 | -€61,255 | -74.2% |
| Amounts receivable within one year | 40/41 | €1,375 | €9,691 | +€8,317 | +605.0% |
| Trade receivables | 40 | €1,375 | €7,040 | +€5,665 | +412.1% |
| Other amounts receivable | 41 | - | €2,651 | +€2,651 | |
| Cash at bank and in hand | 54/58 | €2,801 | €4,040 | +€1,239 | +44.2% |
| Total equity and liabilities | 10/49 | €89,180 | €41,070 | -€48,110 | -53.9% |
| Equity | 10/15 | €65,300 | -€22,678 | -€87,979 | |
| Contributions | 10/11 | €81,200 | €81,200 | = | 0.0% |
| Reserves | 13 | €8,194 | €8,194 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,808 | - | -€3,808 | |
| Reserves not available under the articles | 1311 | €3,808 | - | -€3,808 | |
| Distributable reserves | 133 | €4,386 | €8,194 | +€3,808 | +86.8% |
| Profit (loss) carried forward | 14 | -€24,093 | -€112,072 | -€87,979 | -365.2% |
| Amounts payable | 17/49 | €23,879 | €63,748 | +€39,869 | +167.0% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 170/4 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,879 | €48,748 | +€39,869 | +449.0% |
| Trade debts | 44 | €1,362 | €33,052 | +€31,689 | +2325.9% |
| Suppliers | 440/4 | €1,362 | €33,052 | +€31,689 | +2325.9% |
| Taxes, remuneration and social security | 45 | €3,971 | €2,627 | -€1,344 | -33.8% |
| Taxes | 450/3 | €3,971 | €2,627 | -€1,344 | -33.8% |
| Other amounts payable | 47/48 | €3,546 | €13,069 | +€9,524 | +268.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €613 | €1,017 | +€404 | +65.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€31,257 | -€31,257 | |
| Other operating charges | 640/8 | €806 | €1,497 | +€692 | +85.9% |
| Non-recurring operating charges | 66A | - | €113,736 | +€113,736 | |
| Gross operating margin | 9900 | €4,063 | -€2,007 | -€6,070 | |
| Operating profit (loss) | 9901 | €2,645 | -€87,000 | -€89,645 | |
| Financial income | 75/76B | €86 | €49 | -€37 | -43.1% |
| Recurring financial income | 75 | €86 | €49 | -€37 | -43.1% |
| Financial charges | 65/66B | €1,006 | €1,028 | +€22 | +2.2% |
| Recurring financial charges | 65 | €1,006 | €1,028 | +€22 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €1,725 | -€87,979 | -€89,704 | |
| Profit (loss) for the period | 9904 | €1,725 | -€87,979 | -€89,704 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,725 | -€87,979 | -€89,704 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.