DIMC: 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.
DIMC
Largest movements
- Receivables within one year +€42,048
up €42,048 (+153%), from €27,552 to €69,600
of which Trade receivables: +€29,966
- Cash -€30,722
down €30,722 (-37.9%), from €81,035 to €50,313
mainly Contributions, distributions and other (-€45,000) and Receivables within one year (-€42,048)
- Receivables after one year +€15,000
up €15,000 (+9.8%), from €153,000 to €168,000
- Deferred charges and accrued income +€4,381
up €4,381 (+20.6%), from €21,296 to €25,676
- Reserves +€37,337
up €37,337 (+19.5%), from €191,909 to €229,246
- Current portion of long-term debt +€11,807
up €11,807 (+236%), from €5,006 to €16,813
- Tax, wage and social debts -€11,073
down €11,073 (-59.8%), from €18,509 to €7,436
- Other debts -€6,714
down €6,714 (-13.7%), from €48,919 to €42,205
- Gross operating margin +€54,193
up €54,193 (+87.1%), from €62,210 to €116,404
- Taxes +€15,729
up €15,729 (+98.2%), from €16,024 to €31,753
- Financial charges +€1,428
up €1,428 (+44.7%), from €3,195 to €4,623
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.
Derived cash bridge
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 | €285,523 | €316,887 | +€31,364 | +11.0% |
| Fixed assets | 21/28 | €1,888 | €3,298 | +€1,410 | +74.7% |
| Tangible fixed assets | 22/27 | €1,388 | €2,798 | +€1,410 | +102% |
| Plant, machinery and equipment | 23 | - | €1,575 | +€1,575 | |
| Other tangible fixed assets | 26 | €1,388 | €1,222 | -€166 | -11.9% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €283,635 | €313,589 | +€29,954 | +10.6% |
| Amounts receivable after more than one year | 29 | €153,000 | €168,000 | +€15,000 | +9.8% |
| Other amounts receivable | 291 | €153,000 | €168,000 | +€15,000 | +9.8% |
| Amounts receivable within one year | 40/41 | €27,552 | €69,600 | +€42,048 | +153% |
| Trade receivables | 40 | €27,552 | €57,518 | +€29,966 | +109% |
| Other amounts receivable | 41 | - | €12,082 | +€12,082 | |
| Current investments | 50/53 | €753 | - | -€753 | |
| Cash at bank and in hand | 54/58 | €81,035 | €50,313 | -€30,722 | -37.9% |
| Deferred charges and accrued income | 490/1 | €21,296 | €25,676 | +€4,381 | +20.6% |
| Total equity and liabilities | 10/49 | €285,523 | €316,887 | +€31,364 | +11.0% |
| Equity | 10/15 | €210,501 | €247,838 | +€37,337 | +17.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €191,909 | €229,246 | +€37,337 | +19.5% |
| Distributable reserves | 133 | €191,909 | €229,246 | +€37,337 | +19.5% |
| Amounts payable | 17/49 | €75,021 | €69,049 | -€5,973 | -8.0% |
| Amounts payable within one year | 42/48 | €75,021 | €68,647 | -€6,375 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €5,006 | €16,813 | +€11,807 | +236% |
| Trade debts | 44 | €2,588 | €2,192 | -€395 | -15.3% |
| Suppliers | 440/4 | €2,588 | €2,192 | -€395 | -15.3% |
| Taxes, remuneration and social security | 45 | €18,509 | €7,436 | -€11,073 | -59.8% |
| Taxes | 450/3 | €18,509 | €7,436 | -€11,073 | -59.8% |
| Other amounts payable | 47/48 | €48,919 | €42,205 | -€6,714 | -13.7% |
| Accrued charges and deferred income | 492/3 | - | €402 | +€402 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166 | €946 | +€780 | +471% |
| Other operating charges | 640/8 | €760 | €632 | -€128 | -16.9% |
| Gross operating margin | 9900 | €62,210 | €116,404 | +€54,193 | +87.1% |
| Operating profit (loss) | 9901 | €61,285 | €114,826 | +€53,542 | +87.4% |
| Financial income | 75/76B | €3,426 | €3,887 | +€461 | +13.4% |
| Recurring financial income | 75 | €3,426 | €3,887 | +€461 | +13.4% |
| Financial charges | 65/66B | €3,195 | €4,623 | +€1,428 | +44.7% |
| Recurring financial charges | 65 | €3,195 | €4,623 | +€1,428 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €61,515 | €114,090 | +€52,575 | +85.5% |
| Income taxes | 67/77 | €16,024 | €31,753 | +€15,729 | +98.2% |
| Profit (loss) for the period | 9904 | €45,491 | €82,337 | +€36,845 | +81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,491 | €82,337 | +€36,845 | +81.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.