DIME ENGINEERING: 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.
DIME ENGINEERING
Largest movements
- Cash -€243,848
down €243,848 (-85.7%), from €284,601 to €40,753
mainly Current investments (-€148,300) and Receivables within one year (-€67,798)
- Current investments +€148,300
up €148,300 (+11.4%), from €1.3m to €1.4m
- Receivables within one year +€67,798
up €67,798 (+130.1%), from €52,104 to €119,902
of which Trade receivables: +€55,508
- Tangible fixed assets -€20,708
down €20,708 (-5.6%), from €373,020 to €352,312
of which Furniture and vehicles: -€14,741
- Other debts -€35,000
no longer reported in 2025 (was €35,000)
- Tax, wage and social debts -€21,580
down €21,580 (-54.9%), from €39,295 to €17,715
of which Taxes: -€23,780
- Gross operating margin -€48,234
down €48,234 (-46.1%), from €104,560 to €56,326
- Taxes +€7,425
up €7,425 (+44.7%), from €16,622 to €24,047
- Financial income +€5,220
up €5,220 (+79.3%), from €6,578 to €11,798
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 | €2,012,797 | €1,963,962 | -€48,834 | -2.4% |
| Fixed assets | 21/28 | €373,020 | €352,312 | -€20,708 | -5.6% |
| Tangible fixed assets | 22/27 | €373,020 | €352,312 | -€20,708 | -5.6% |
| Land and buildings | 22 | €341,208 | €330,741 | -€10,467 | -3.1% |
| Plant, machinery and equipment | 23 | - | €4,500 | +€4,500 | |
| Furniture and vehicles | 24 | €31,812 | €17,071 | -€14,741 | -46.3% |
| Current assets | 29/58 | €1,639,777 | €1,611,651 | -€28,126 | -1.7% |
| Amounts receivable within one year | 40/41 | €52,104 | €119,902 | +€67,798 | +130.1% |
| Trade receivables | 40 | - | €55,508 | +€55,508 | |
| Other amounts receivable | 41 | €52,104 | €64,394 | +€12,290 | +23.6% |
| Current investments | 50/53 | €1,298,858 | €1,447,158 | +€148,300 | +11.4% |
| Cash at bank and in hand | 54/58 | €284,601 | €40,753 | -€243,848 | -85.7% |
| Deferred charges and accrued income | 490/1 | €4,214 | €3,838 | -€376 | -8.9% |
| Total equity and liabilities | 10/49 | €2,012,797 | €1,963,962 | -€48,834 | -2.4% |
| Equity | 10/15 | €1,933,688 | €1,946,247 | +€12,559 | +0.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,927,491 | €1,940,050 | +€12,559 | +0.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €63,150 | €103,145 | +€39,995 | +63.3% |
| Distributable reserves | 133 | €1,862,481 | €1,835,045 | -€27,436 | -1.5% |
| Amounts payable | 17/49 | €79,109 | €17,715 | -€61,393 | -77.6% |
| Amounts payable within one year | 42/48 | €79,109 | €17,715 | -€61,393 | -77.6% |
| Trade debts | 44 | €4,814 | - | -€4,814 | |
| Suppliers | 440/4 | €4,814 | - | -€4,814 | |
| Taxes, remuneration and social security | 45 | €39,295 | €17,715 | -€21,580 | -54.9% |
| Taxes | 450/3 | €39,295 | €15,515 | -€23,780 | -60.5% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €35,000 | - | -€35,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,305 | €25,208 | -€97 | -0.4% |
| Other operating charges | 640/8 | €1,292 | €1,381 | +€89 | +6.9% |
| Gross operating margin | 9900 | €104,560 | €56,326 | -€48,234 | -46.1% |
| Operating profit (loss) | 9901 | €77,963 | €29,737 | -€48,226 | -61.9% |
| Financial income | 75/76B | €6,578 | €11,798 | +€5,220 | +79.3% |
| Recurring financial income | 75 | €6,578 | €11,798 | +€5,220 | +79.3% |
| Financial charges | 65/66B | €1,026 | €856 | -€171 | -16.6% |
| Recurring financial charges | 65 | €152 | €856 | +€704 | +463.3% |
| Non-recurring financial charges | 66B | €874 | - | -€874 | |
| Profit (loss) for the period before taxes | 9903 | €83,515 | €40,679 | -€42,836 | -51.3% |
| Income taxes | 67/77 | €16,622 | €24,047 | +€7,425 | +44.7% |
| Profit (loss) for the period | 9904 | €66,893 | €16,632 | -€50,260 | -75.1% |
| Transfer from tax-exempt reserves | 789 | - | €31,575 | +€31,575 | |
| Transfer to tax-exempt reserves | 689 | - | €37,890 | +€37,890 | |
| Profit (loss) for the period to be appropriated | 9905 | €66,893 | €10,317 | -€56,575 | -84.6% |
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 8 October 2026 via checked.be.