DIMAT: 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.
DIMAT
Largest movements
- Receivables within one year +€52,822
up €52,822 (+39.7%), from €132,928 to €185,750
of which Trade receivables: +€27,104
- Cash +€4,615
up €4,615 (+222.2%), from €2,077 to €6,692
mainly Trade debts (+€40,527) and Advances received (+€10,242)
- Trade debts +€40,527
up €40,527 (+248.7%), from €16,299 to €56,826
- Advances received +€10,242
up €10,242 (+34.4%), from €29,784 to €40,026
- Profit (loss) carried forward +€5,695
up €5,695, from -€3,606 to €2,089
- Tax, wage and social debts +€2,089
up €2,089 (+148.0%), from €1,411 to €3,500
- Gross operating margin -€14,814
down €14,814 (-68.2%), from €21,735 to €6,921
- Financial charges +€3,725
up €3,725 (+2018.7%), from €185 to €3,910
- Taxes +€604
up €604 (+51.8%), from €1,166 to €1,770
- Financial income +€478
up €478 (+10.9%), from €4,366 to €4,844
- Other operating charges -€252
no longer reported in 2025 (was €252)
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 | €135,613 | €192,661 | +€57,048 | +42.1% |
| Fixed assets | 21/28 | €608 | €219 | -€389 | -64.0% |
| Tangible fixed assets | 22/27 | €608 | €219 | -€389 | -64.0% |
| Furniture and vehicles | 24 | €608 | €219 | -€389 | -64.0% |
| Current assets | 29/58 | €135,005 | €192,442 | +€57,437 | +42.5% |
| Amounts receivable within one year | 40/41 | €132,928 | €185,750 | +€52,822 | +39.7% |
| Trade receivables | 40 | €55,023 | €82,127 | +€27,104 | +49.3% |
| Other amounts receivable | 41 | €77,905 | €103,623 | +€25,718 | +33.0% |
| Cash at bank and in hand | 54/58 | €2,077 | €6,692 | +€4,615 | +222.2% |
| Total equity and liabilities | 10/49 | €135,613 | €192,661 | +€57,048 | +42.1% |
| Equity | 10/15 | €34,069 | €39,764 | +€5,695 | +16.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,475 | €31,475 | = | 0.0% |
| Non-distributable reserves | 130/1 | €756 | €756 | = | 0.0% |
| Reserves not available under the articles | 1311 | €756 | €756 | = | 0.0% |
| Distributable reserves | 133 | €30,720 | €30,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,606 | €2,089 | +€5,695 | |
| Amounts payable | 17/49 | €101,545 | €152,898 | +€51,353 | +50.6% |
| Amounts payable within one year | 42/48 | €101,545 | €152,898 | +€51,353 | +50.6% |
| Financial debts | 43 | €9,600 | €9,600 | = | 0.0% |
| Credit institutions | 430/8 | €9,600 | €9,600 | = | 0.0% |
| Trade debts | 44 | €16,299 | €56,826 | +€40,527 | +248.7% |
| Suppliers | 440/4 | €16,299 | €56,826 | +€40,527 | +248.7% |
| Advances received on contracts in progress | 46 | €29,784 | €40,026 | +€10,242 | +34.4% |
| Taxes, remuneration and social security | 45 | €1,411 | €3,500 | +€2,089 | +148.0% |
| Taxes | 450/3 | €1,411 | €3,500 | +€2,089 | +148.0% |
| Other amounts payable | 47/48 | €44,451 | €42,946 | -€1,505 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €474 | €389 | -€85 | -17.9% |
| Other operating charges | 640/8 | €252 | - | -€252 | |
| Gross operating margin | 9900 | €21,735 | €6,921 | -€14,814 | -68.2% |
| Operating profit (loss) | 9901 | €21,009 | €6,532 | -€14,477 | -68.9% |
| Financial income | 75/76B | €4,366 | €4,844 | +€478 | +10.9% |
| Recurring financial income | 75 | €4,366 | €4,844 | +€478 | +10.9% |
| Financial charges | 65/66B | €185 | €3,910 | +€3,725 | +2018.7% |
| Recurring financial charges | 65 | €185 | €3,910 | +€3,725 | +2018.7% |
| Profit (loss) for the period before taxes | 9903 | €25,190 | €7,465 | -€17,725 | -70.4% |
| Income taxes | 67/77 | €1,166 | €1,770 | +€604 | +51.8% |
| Profit (loss) for the period | 9904 | €24,024 | €5,695 | -€18,329 | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,024 | €5,695 | -€18,329 | -76.3% |
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 8 October 2026 via checked.be.