DIMATEC: 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.
DIMATEC
Largest movements
- Cash +€470,700
up €470,700 (+25.2%), from €1.9m to €2.3m
mainly Net result for the year (+€557,601) and Depreciation (+€442,834)
- Tangible fixed assets -€141,236
down €141,236 (-11.3%), from €1.3m to €1.1m
of which Plant, machinery and equipment: -€80,721
- Receivables within one year +€103,275
up €103,275 (+14.8%), from €697,056 to €800,331
of which Trade receivables: +€64,288
- Reserves +€407,601
up €407,601 (+12.2%), from €3.3m to €3.8m
of which Distributable reserves: +€407,601
- Gross operating margin -€154,046
down €154,046 (-7.5%), from €2.1m to €1.9m
- Staff costs +€128,187
up €128,187 (+20.8%), from €616,178 to €744,365
- Depreciation +€87,845
up €87,845 (+24.7%), from €354,989 to €442,834
- Taxes -€84,922
down €84,922 (-34.0%), from €249,813 to €164,891
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 | €3,845,621 | €4,282,822 | +€437,201 | +11.4% |
| Fixed assets | 21/28 | €1,261,495 | €1,113,665 | -€147,830 | -11.7% |
| Intangible fixed assets | 21 | €10,483 | €3,890 | -€6,593 | -62.9% |
| Tangible fixed assets | 22/27 | €1,250,877 | €1,109,641 | -€141,236 | -11.3% |
| Land and buildings | 22 | €78,229 | €72,587 | -€5,643 | -7.2% |
| Plant, machinery and equipment | 23 | €938,249 | €857,529 | -€80,721 | -8.6% |
| Furniture and vehicles | 24 | €234,399 | €179,526 | -€54,873 | -23.4% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €2,584,127 | €3,169,157 | +€585,030 | +22.6% |
| Amounts receivable within one year | 40/41 | €697,056 | €800,331 | +€103,275 | +14.8% |
| Trade receivables | 40 | €600,026 | €664,313 | +€64,288 | +10.7% |
| Other amounts receivable | 41 | €97,030 | €136,017 | +€38,988 | +40.2% |
| Cash at bank and in hand | 54/58 | €1,868,426 | €2,339,127 | +€470,700 | +25.2% |
| Deferred charges and accrued income | 490/1 | €18,645 | €29,699 | +€11,054 | +59.3% |
| Total equity and liabilities | 10/49 | €3,845,621 | €4,282,822 | +€437,201 | +11.4% |
| Equity | 10/15 | €3,472,952 | €3,880,552 | +€407,601 | +11.7% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €3,348,952 | €3,756,552 | +€407,601 | +12.2% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Distributable reserves | 133 | €3,336,552 | €3,744,152 | +€407,601 | +12.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €372,670 | €402,270 | +€29,600 | +7.9% |
| Amounts payable within one year | 42/48 | €372,530 | €395,631 | +€23,101 | +6.2% |
| Trade debts | 44 | €80,357 | €109,944 | +€29,587 | +36.8% |
| Suppliers | 440/4 | €80,357 | €109,944 | +€29,587 | +36.8% |
| Taxes, remuneration and social security | 45 | €141,325 | €134,839 | -€6,486 | -4.6% |
| Taxes | 450/3 | €69,964 | €58,269 | -€11,695 | -16.7% |
| Remuneration and social security | 454/9 | €71,361 | €76,570 | +€5,209 | +7.3% |
| Other amounts payable | 47/48 | €150,849 | €150,849 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €140 | €6,638 | +€6,499 | +4657.4% |
| Non-recurring operating income | 76A | €25,000 | €0 | -€25,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €616,178 | €744,365 | +€128,187 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €354,989 | €442,834 | +€87,845 | +24.7% |
| Other operating charges | 640/8 | €7,588 | €1,912 | -€5,676 | -74.8% |
| Gross operating margin | 9900 | €2,061,517 | €1,907,471 | -€154,046 | -7.5% |
| Operating profit (loss) | 9901 | €1,082,763 | €718,361 | -€364,402 | -33.7% |
| Financial income | 75/76B | €3,931 | €6,267 | +€2,336 | +59.4% |
| Recurring financial income | 75 | €3,931 | €6,267 | +€2,336 | +59.4% |
| Financial charges | 65/66B | €2,321 | €2,136 | -€185 | -8.0% |
| Recurring financial charges | 65 | €2,321 | €2,136 | -€185 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €1,084,372 | €722,492 | -€361,881 | -33.4% |
| Income taxes | 67/77 | €249,813 | €164,891 | -€84,922 | -34.0% |
| Profit (loss) for the period | 9904 | €834,559 | €557,601 | -€276,959 | -33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €834,559 | €557,601 | -€276,959 | -33.2% |
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 29 September 2026 via checked.be.