DIMAVO: 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.
DIMAVO
Largest movements
- Tangible fixed assets -€17,295
down €17,295 (-7.8%), from €221,778 to €204,483
of which Land and buildings: -€13,399
- Other debts +€22,618
up €22,618 (+17.6%), from €128,422 to €151,039
- Reserves -€19,689
down €19,689 (-10.3%), from €191,152 to €171,462
- Debts after one year -€17,112
down €17,112 (-17.0%), from €100,862 to €83,750
- Depreciation -€5,789
down €5,789 (-22.1%), from €26,182 to €20,394
- Taxes +€2,339
up €2,339 (+60.9%), from €3,841 to €6,180
- Financial charges +€1,328
up €1,328 (+9.4%), from €14,149 to €15,477
- Financial income +€1,132
up €1,132 (+51.8%), from €2,184 to €3,316
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 | €467,686 | €450,465 | -€17,220 | -3.7% |
| Fixed assets | 21/28 | €222,457 | €204,545 | -€17,912 | -8.1% |
| Intangible fixed assets | 21 | €679 | €62 | -€617 | -90.9% |
| Tangible fixed assets | 22/27 | €221,778 | €204,483 | -€17,295 | -7.8% |
| Land and buildings | 22 | €210,415 | €197,016 | -€13,399 | -6.4% |
| Plant, machinery and equipment | 23 | €8,024 | €3,430 | -€4,594 | -57.3% |
| Furniture and vehicles | 24 | €3,339 | €4,037 | +€698 | +20.9% |
| Current assets | 29/58 | €245,229 | €245,920 | +€692 | +0.3% |
| Stocks and contracts in progress | 3 | €102,706 | €104,240 | +€1,534 | +1.5% |
| Stocks | 30/36 | €102,706 | €104,240 | +€1,534 | +1.5% |
| Amounts receivable within one year | 40/41 | €23,150 | €24,918 | +€1,768 | +7.6% |
| Trade receivables | 40 | €18,816 | €24,817 | +€6,001 | +31.9% |
| Other amounts receivable | 41 | €4,334 | €100 | -€4,234 | -97.7% |
| Current investments | 50/53 | €62,105 | €62,105 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €51,067 | €48,210 | -€2,857 | -5.6% |
| Deferred charges and accrued income | 490/1 | €6,200 | €6,447 | +€247 | +4.0% |
| Total equity and liabilities | 10/49 | €467,686 | €450,465 | -€17,220 | -3.7% |
| Equity | 10/15 | €203,554 | €183,865 | -€19,689 | -9.7% |
| Contributions | 10/11 | €12,403 | €12,403 | = | 0.0% |
| Reserves | 13 | €191,152 | €171,462 | -€19,689 | -10.3% |
| Distributable reserves | 133 | €191,152 | €171,462 | -€19,689 | -10.3% |
| Amounts payable | 17/49 | €264,131 | €266,600 | +€2,469 | +0.9% |
| Amounts payable after more than one year | 17 | €100,862 | €83,750 | -€17,112 | -17.0% |
| Financial debts | 170/4 | €100,862 | €83,750 | -€17,112 | -17.0% |
| Amounts payable within one year | 42/48 | €161,381 | €182,850 | +€21,470 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €19,911 | €17,112 | -€2,798 | -14.1% |
| Trade debts | 44 | €8,047 | €5,809 | -€2,239 | -27.8% |
| Suppliers | 440/4 | €8,047 | €5,809 | -€2,239 | -27.8% |
| Taxes, remuneration and social security | 45 | €5,001 | €8,890 | +€3,889 | +77.8% |
| Taxes | 450/3 | €5,001 | €8,890 | +€3,889 | +77.8% |
| Other amounts payable | 47/48 | €128,422 | €151,039 | +€22,618 | +17.6% |
| Accrued charges and deferred income | 492/3 | €1,888 | - | -€1,888 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,182 | €20,394 | -€5,789 | -22.1% |
| Other operating charges | 640/8 | €3,724 | €3,480 | -€245 | -6.6% |
| Gross operating margin | 9900 | €53,154 | €53,309 | +€155 | +0.3% |
| Operating profit (loss) | 9901 | €23,247 | €29,435 | +€6,188 | +26.6% |
| Financial income | 75/76B | €2,184 | €3,316 | +€1,132 | +51.8% |
| Recurring financial income | 75 | €2,184 | €3,316 | +€1,132 | +51.8% |
| Financial charges | 65/66B | €14,149 | €15,477 | +€1,328 | +9.4% |
| Recurring financial charges | 65 | €14,149 | €15,477 | +€1,328 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €11,282 | €17,274 | +€5,992 | +53.1% |
| Income taxes | 67/77 | €3,841 | €6,180 | +€2,339 | +60.9% |
| Profit (loss) for the period | 9904 | €7,441 | €11,095 | +€3,653 | +49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,441 | €11,095 | +€3,653 | +49.1% |
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 6 October 2026 via checked.be.