DIMASUGAR: 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.
DIMASUGAR
Largest movements
- Cash -€3,724
down €3,724 (-10.0%), from €37,388 to €33,664
mainly Trade debts (-€8,695) and Receivables within one year (-€2,195)
- Stocks and contracts -€3,675
down €3,675 (-27.1%), from €13,550 to €9,875
- Receivables within one year +€2,195
up €2,195 (+15.6%), from €14,113 to €16,308
of which Trade receivables: +€3,844
- Deferred charges and accrued income -€751
down €751 (-34.8%), from €2,159 to €1,408
- Trade debts -€8,695
down €8,695 (-56.2%), from €15,458 to €6,764
- Reserves +€2,615
up €2,615 (+38.7%), from €6,752 to €9,367
- Gross operating margin +€9,485
up €9,485, from -€5,305 to €4,180
- Financial charges -€6,388
down €6,388 (-93.4%), from €6,840 to €452
- Other operating charges +€246
up €246 (+33.1%), from €743 to €989
- Taxes -€166
down €166 (-57.2%), from €290 to €124
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 | €67,210 | €61,254 | -€5,956 | -8.9% |
| Current assets | 29/58 | €67,210 | €61,254 | -€5,956 | -8.9% |
| Stocks and contracts in progress | 3 | €13,550 | €9,875 | -€3,675 | -27.1% |
| Stocks | 30/36 | €13,550 | €9,875 | -€3,675 | -27.1% |
| Amounts receivable within one year | 40/41 | €14,113 | €16,308 | +€2,195 | +15.6% |
| Trade receivables | 40 | €2,243 | €6,086 | +€3,844 | +171.4% |
| Other amounts receivable | 41 | €11,871 | €10,222 | -€1,649 | -13.9% |
| Cash at bank and in hand | 54/58 | €37,388 | €33,664 | -€3,724 | -10.0% |
| Deferred charges and accrued income | 490/1 | €2,159 | €1,408 | -€751 | -34.8% |
| Total equity and liabilities | 10/49 | €67,210 | €61,254 | -€5,956 | -8.9% |
| Equity | 10/15 | €51,752 | €54,367 | +€2,615 | +5.1% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €6,752 | €9,367 | +€2,615 | +38.7% |
| Distributable reserves | 133 | €6,752 | €9,367 | +€2,615 | +38.7% |
| Amounts payable | 17/49 | €15,458 | €6,888 | -€8,570 | -55.4% |
| Amounts payable within one year | 42/48 | €15,458 | €6,888 | -€8,570 | -55.4% |
| Trade debts | 44 | €15,458 | €6,764 | -€8,695 | -56.2% |
| Suppliers | 440/4 | €15,458 | €6,764 | -€8,695 | -56.2% |
| Taxes, remuneration and social security | 45 | - | €124 | +€124 | |
| Taxes | 450/3 | - | €124 | +€124 | |
| Other operating charges | 640/8 | €743 | €989 | +€246 | +33.1% |
| Gross operating margin | 9900 | -€5,305 | €4,180 | +€9,485 | |
| Operating profit (loss) | 9901 | -€6,048 | €3,191 | +€9,239 | |
| Financial charges | 65/66B | €6,840 | €452 | -€6,388 | -93.4% |
| Recurring financial charges | 65 | €6,840 | €452 | -€6,388 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,889 | €2,739 | +€15,627 | |
| Income taxes | 67/77 | €290 | €124 | -€166 | -57.2% |
| Profit (loss) for the period | 9904 | -€13,179 | €2,615 | +€15,793 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,179 | €2,615 | +€15,793 |
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 12 October 2026 via checked.be.