DIMCON: 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.
DIMCON
Largest movements
- Cash -€163,559
down €163,559 (-69.2%), from €236,359 to €72,799
mainly Other debts (-€178,214) and Tax, wage and social debts (-€37,688)
- Receivables within one year -€35,651
down €35,651 (-82.5%), from €43,216 to €7,565
of which Trade receivables: -€34,187
- Stocks and contracts +€21,333
new in 2025: €21,333
- Other debts -€178,214
down €178,214 (-91.7%), from €194,386 to €16,172
- Reserves +€40,245
up €40,245 (+82.5%), from €48,767 to €89,012
of which Distributable reserves: +€40,245
- Tax, wage and social debts -€37,688
down €37,688 (-77.8%), from €48,411 to €10,723
of which Taxes: -€40,983
- Gross operating margin -€139,116
down €139,116 (-49.8%), from €279,265 to €140,149
- Taxes -€23,184
down €23,184 (-59.0%), from €39,313 to €16,128
- Staff costs +€14,265
up €14,265 (+39.8%), from €35,815 to €50,080
- Other operating charges -€3,063
down €3,063 (-84.0%), from €3,648 to €584
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 | €314,637 | €136,819 | -€177,818 | -56.5% |
| Fixed assets | 21/28 | €15,063 | €12,096 | -€2,967 | -19.7% |
| Tangible fixed assets | 22/27 | €14,363 | €11,396 | -€2,967 | -20.7% |
| Plant, machinery and equipment | 23 | €2,987 | €1,625 | -€1,362 | -45.6% |
| Furniture and vehicles | 24 | €11,375 | €9,771 | -€1,605 | -14.1% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €299,574 | €124,723 | -€174,851 | -58.4% |
| Stocks and contracts in progress | 3 | - | €21,333 | +€21,333 | |
| Stocks | 30/36 | - | €21,333 | +€21,333 | |
| Amounts receivable within one year | 40/41 | €43,216 | €7,565 | -€35,651 | -82.5% |
| Trade receivables | 40 | €36,767 | €2,580 | -€34,187 | -93.0% |
| Other amounts receivable | 41 | €6,449 | €4,985 | -€1,464 | -22.7% |
| Cash at bank and in hand | 54/58 | €236,359 | €72,799 | -€163,559 | -69.2% |
| Deferred charges and accrued income | 490/1 | €20,000 | €23,026 | +€3,026 | +15.1% |
| Total equity and liabilities | 10/49 | €314,637 | €136,819 | -€177,818 | -56.5% |
| Equity | 10/15 | €67,367 | €107,612 | +€40,245 | +59.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,767 | €89,012 | +€40,245 | +82.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €46,907 | €87,152 | +€40,245 | +85.8% |
| Amounts payable | 17/49 | €247,270 | €29,207 | -€218,063 | -88.2% |
| Amounts payable within one year | 42/48 | €247,270 | €29,207 | -€218,063 | -88.2% |
| Trade debts | 44 | €4,472 | €2,311 | -€2,161 | -48.3% |
| Suppliers | 440/4 | €4,472 | €2,311 | -€2,161 | -48.3% |
| Taxes, remuneration and social security | 45 | €48,411 | €10,723 | -€37,688 | -77.8% |
| Taxes | 450/3 | €43,906 | €2,923 | -€40,983 | -93.3% |
| Remuneration and social security | 454/9 | €4,505 | €7,801 | +€3,296 | +73.2% |
| Other amounts payable | 47/48 | €194,386 | €16,172 | -€178,214 | -91.7% |
| Non-recurring operating income | 76A | €112,203 | - | -€112,203 | |
| Remuneration, social security and pensions | 62 | €35,815 | €50,080 | +€14,265 | +39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,834 | €5,946 | +€2,112 | +55.1% |
| Other operating charges | 640/8 | €3,648 | €584 | -€3,063 | -84.0% |
| Gross operating margin | 9900 | €279,265 | €140,149 | -€139,116 | -49.8% |
| Operating profit (loss) | 9901 | €235,968 | €83,539 | -€152,429 | -64.6% |
| Financial income | 75/76B | €0 | €224 | +€224 | +2,239,800% |
| Recurring financial income | 75 | €0 | €224 | +€224 | +2,239,800% |
| Financial charges | 65/66B | €2,952 | €2,390 | -€562 | -19.0% |
| Recurring financial charges | 65 | €2,952 | €2,390 | -€562 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €233,016 | €81,373 | -€151,643 | -65.1% |
| Income taxes | 67/77 | €39,313 | €16,128 | -€23,184 | -59.0% |
| Profit (loss) for the period | 9904 | €193,703 | €65,245 | -€128,458 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €193,703 | €65,245 | -€128,458 | -66.3% |
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 13 October 2026 via checked.be.