DIMCOR: 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.
DIMCOR
Largest movements
- Tangible fixed assets -€14,121
down €14,121 (-6.7%), from €210,245 to €196,124
of which Land and buildings: -€12,763
- Cash +€11,886
up €11,886 (+406%), from €2,928 to €14,814
mainly Net result for the year (+€24,848) and Depreciation (+€13,768)
- Deferred charges and accrued income +€4,109
up €4,109 (+1,217%), from €338 to €4,446
- Reserves +€24,800
up €24,800 (+15.5%), from €160,360 to €185,160
of which Distributable reserves: +€24,800
- Debts after one year -€12,667
no longer reported in 2024 (was €12,667)
- Current portion of long-term debt -€10,335
down €10,335 (-44.6%), from €23,159 to €12,823
- Tax, wage and social debts -€9,363
down €9,363 (-47.4%), from €19,740 to €10,378
- Other debts +€6,534
new in 2024: €6,534
- Gross operating margin +€75,103
up €75,103, from -€17,877 to €57,225
- Taxes +€4,054
up €4,054 (+100%), from €4,040 to €8,094
- Financial charges +€1,722
up €1,722 (+28.1%), from €6,135 to €7,857
of which Non-recurring financial charges: +€1,862
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €315,264 | €318,827 | +€3,563 | +1.1% |
| Fixed assets | 21/28 | €210,290 | €196,169 | -€14,121 | -6.7% |
| Tangible fixed assets | 22/27 | €210,245 | €196,124 | -€14,121 | -6.7% |
| Land and buildings | 22 | €204,564 | €191,801 | -€12,763 | -6.2% |
| Plant, machinery and equipment | 23 | €5,076 | €4,197 | -€879 | -17.3% |
| Furniture and vehicles | 24 | €605 | €126 | -€479 | -79.2% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €104,974 | €122,658 | +€17,684 | +16.8% |
| Amounts receivable after more than one year | 29 | €74,600 | €74,600 | = | 0.0% |
| Other amounts receivable | 291 | €74,600 | €74,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,109 | €28,798 | +€1,689 | +6.2% |
| Trade receivables | 40 | €19,558 | €28,798 | +€9,240 | +47.2% |
| Other amounts receivable | 41 | €7,550 | - | -€7,550 | |
| Cash at bank and in hand | 54/58 | €2,928 | €14,814 | +€11,886 | +406% |
| Deferred charges and accrued income | 490/1 | €338 | €4,446 | +€4,109 | +1,217% |
| Total equity and liabilities | 10/49 | €315,264 | €318,827 | +€3,563 | +1.1% |
| Equity | 10/15 | €250,851 | €275,699 | +€24,848 | +9.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €160,360 | €185,160 | +€24,800 | +15.5% |
| 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 | €158,500 | €183,300 | +€24,800 | +15.6% |
| Profit (loss) carried forward | 14 | €78,091 | €78,139 | +€48 | +0.1% |
| Amounts payable | 17/49 | €64,413 | €43,128 | -€21,285 | -33.0% |
| Amounts payable after more than one year | 17 | €12,667 | - | -€12,667 | |
| Financial debts | 170/4 | €12,667 | - | -€12,667 | |
| Amounts payable within one year | 42/48 | €51,746 | €43,128 | -€8,618 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €23,159 | €12,823 | -€10,335 | -44.6% |
| Financial debts | 43 | - | €886 | +€886 | |
| Credit institutions | 430/8 | - | €886 | +€886 | |
| Trade debts | 44 | €8,847 | €12,507 | +€3,659 | +41.4% |
| Suppliers | 440/4 | €8,847 | €12,507 | +€3,659 | +41.4% |
| Taxes, remuneration and social security | 45 | €19,740 | €10,378 | -€9,363 | -47.4% |
| Taxes | 450/3 | €19,740 | €10,378 | -€9,363 | -47.4% |
| Other amounts payable | 47/48 | - | €6,534 | +€6,534 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,851 | €13,768 | -€83 | -0.6% |
| Other operating charges | 640/8 | €2,215 | €2,305 | +€90 | +4.1% |
| Non-recurring operating charges | 66A | - | €353 | +€353 | |
| Gross operating margin | 9900 | -€17,877 | €57,225 | +€75,103 | |
| Operating profit (loss) | 9901 | -€33,944 | €40,799 | +€74,743 | |
| Financial charges | 65/66B | €6,135 | €7,857 | +€1,722 | +28.1% |
| Recurring financial charges | 65 | €6,135 | €5,996 | -€139 | -2.3% |
| Non-recurring financial charges | 66B | - | €1,862 | +€1,862 | |
| Profit (loss) for the period before taxes | 9903 | -€40,079 | €32,942 | +€73,020 | |
| Income taxes | 67/77 | €4,040 | €8,094 | +€4,054 | +100% |
| Profit (loss) for the period | 9904 | -€44,119 | €24,848 | +€68,967 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,119 | €24,848 | +€68,967 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.