DIMCAR: 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.
DIMCAR
Largest movements
- Stocks and contracts +€8,054
up €8,054 (+13.0%), from €62,027 to €70,081
- Tangible fixed assets +€6,648
up €6,648 (+18.4%), from €36,035 to €42,682
of which Plant, machinery and equipment: +€7,473
- Deferred charges and accrued income -€4,307
down €4,307 (-92.6%), from €4,650 to €343
- Cash +€3,865
up €3,865 (+64.0%), from €6,041 to €9,906
mainly Tax, wage and social debts (+€32,684) and Net result for the year (+€22,124)
- Financial fixed assets +€2,000
new in 2025: €2,000
- Tax, wage and social debts +€32,684
up €32,684 (+183.3%), from €17,828 to €50,512
of which Taxes: +€26,989
- Trade debts -€29,205
down €29,205 (-63.9%), from €45,733 to €16,528
- Profit (loss) carried forward +€22,124
up €22,124 (+371.2%), from €5,961 to €28,085
- Debts after one year -€5,401
down €5,401 (-19.1%), from €28,271 to €22,870
- Short-term financial debts -€3,088
down €3,088 (-19.2%), from €16,100 to €13,012
- Gross operating margin +€68,769
up €68,769 (+115.9%), from €59,334 to €128,103
- Staff costs +€49,050
up €49,050 (+111.8%), from €43,869 to €92,919
- Taxes +€5,016
up €5,016 (+207.5%), from €2,418 to €7,434
- Financial charges -€4,376
down €4,376, from €2,396 to -€1,980
- Depreciation +€2,415
up €2,415 (+71.0%), from €3,401 to €5,816
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 | €119,893 | €137,007 | +€17,114 | +14.3% |
| Fixed assets | 21/28 | €36,035 | €44,682 | +€8,648 | +24.0% |
| Tangible fixed assets | 22/27 | €36,035 | €42,682 | +€6,648 | +18.4% |
| Plant, machinery and equipment | 23 | €26,648 | €34,121 | +€7,473 | +28.0% |
| Furniture and vehicles | 24 | €9,386 | €8,561 | -€825 | -8.8% |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €83,859 | €92,325 | +€8,466 | +10.1% |
| Stocks and contracts in progress | 3 | €62,027 | €70,081 | +€8,054 | +13.0% |
| Stocks | 30/36 | €62,027 | €70,081 | +€8,054 | +13.0% |
| Amounts receivable within one year | 40/41 | €11,140 | €11,995 | +€854 | +7.7% |
| Trade receivables | 40 | €11,006 | €11,995 | +€989 | +9.0% |
| Other amounts receivable | 41 | €134 | - | -€134 | |
| Cash at bank and in hand | 54/58 | €6,041 | €9,906 | +€3,865 | +64.0% |
| Deferred charges and accrued income | 490/1 | €4,650 | €343 | -€4,307 | -92.6% |
| Total equity and liabilities | 10/49 | €119,893 | €137,007 | +€17,114 | +14.3% |
| Equity | 10/15 | €11,961 | €34,085 | +€22,124 | +185.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,961 | €28,085 | +€22,124 | +371.2% |
| Amounts payable | 17/49 | €107,933 | €102,922 | -€5,010 | -4.6% |
| Amounts payable after more than one year | 17 | €28,271 | €22,870 | -€5,401 | -19.1% |
| Financial debts | 170/4 | €28,271 | €22,870 | -€5,401 | -19.1% |
| Amounts payable within one year | 42/48 | €79,661 | €80,052 | +€391 | +0.5% |
| Financial debts | 43 | €16,100 | €13,012 | -€3,088 | -19.2% |
| Credit institutions | 430/8 | €16,100 | €13,012 | -€3,088 | -19.2% |
| Trade debts | 44 | €45,733 | €16,528 | -€29,205 | -63.9% |
| Suppliers | 440/4 | €45,733 | €16,528 | -€29,205 | -63.9% |
| Taxes, remuneration and social security | 45 | €17,828 | €50,512 | +€32,684 | +183.3% |
| Taxes | 450/3 | €12,161 | €39,149 | +€26,989 | +221.9% |
| Remuneration and social security | 454/9 | €5,667 | €11,363 | +€5,696 | +100.5% |
| Remuneration, social security and pensions | 62 | €43,869 | €92,919 | +€49,050 | +111.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,401 | €5,816 | +€2,415 | +71.0% |
| Other operating charges | 640/8 | €1,294 | €1,790 | +€496 | +38.4% |
| Gross operating margin | 9900 | €59,334 | €128,103 | +€68,769 | +115.9% |
| Operating profit (loss) | 9901 | €10,770 | €27,578 | +€16,808 | +156.1% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €2,396 | -€1,980 | -€4,376 | |
| Recurring financial charges | 65 | €2,396 | -€1,980 | -€4,376 | |
| Profit (loss) for the period before taxes | 9903 | €8,379 | €29,558 | +€21,179 | +252.8% |
| Income taxes | 67/77 | €2,418 | €7,434 | +€5,016 | +207.5% |
| Profit (loss) for the period | 9904 | €5,961 | €22,124 | +€16,163 | +271.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,961 | €22,124 | +€16,163 | +271.2% |
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.