DIMEC: 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.
DIMEC
Largest movements
- Receivables within one year +€2,418
up €2,418 (+89.4%), from €2,706 to €5,124
- Other debts +€19,376
up €19,376 (+11.3%), from €170,744 to €190,120
- Trade debts -€13,291
down €13,291 (-32.1%), from €41,420 to €28,129
- Profit (loss) carried forward -€2,272
down €2,272 (-0.8%), from -€277,061 to -€279,332
- Tax, wage and social debts -€1,456
down €1,456 (-29.6%), from €4,911 to €3,456
- Short-term financial debts +€60
up €60 (+116.1%), from €52 to €112
- Gross operating margin +€5,836
up €5,836, from -€1,747 to €4,089
- Other operating charges -€5,364
down €5,364 (-92.0%), from €5,834 to €470
- Taxes -€4,911
no longer reported in 2025 (was €4,911)
- Depreciation -€1,583
no longer reported in 2025 (was €1,583)
- Financial charges +€453
up €453 (+8.3%), from €5,438 to €5,891
of which Financial charges: +€3,627
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,706 | €5,124 | +€2,418 | +89.4% |
| Current assets | 29/58 | €2,706 | €5,124 | +€2,418 | +89.4% |
| Amounts receivable within one year | 40/41 | €2,706 | €5,124 | +€2,418 | +89.4% |
| Other amounts receivable | 41 | €2,706 | €5,124 | +€2,418 | +89.4% |
| Total equity and liabilities | 10/49 | €2,706 | €5,124 | +€2,418 | +89.4% |
| Equity | 10/15 | -€214,422 | -€216,694 | -€2,272 | -1.1% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €31,652 | €31,652 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,239 | €1,239 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,239 | €1,239 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,563 | €3,563 | = | 0.0% |
| Distributable reserves | 133 | €26,849 | €26,849 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€277,061 | -€279,332 | -€2,272 | -0.8% |
| Amounts payable | 17/49 | €217,127 | €221,817 | +€4,690 | +2.2% |
| Amounts payable within one year | 42/48 | €217,127 | €221,817 | +€4,690 | +2.2% |
| Financial debts | 43 | €52 | €112 | +€60 | +116.1% |
| Credit institutions | 430/8 | €52 | €112 | +€60 | +116.1% |
| Trade debts | 44 | €41,420 | €28,129 | -€13,291 | -32.1% |
| Suppliers | 440/4 | €41,420 | €28,129 | -€13,291 | -32.1% |
| Taxes, remuneration and social security | 45 | €4,911 | €3,456 | -€1,456 | -29.6% |
| Taxes | 450/3 | €4,911 | €3,456 | -€1,456 | -29.6% |
| Other amounts payable | 47/48 | €170,744 | €190,120 | +€19,376 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,583 | - | -€1,583 | |
| Other operating charges | 640/8 | €5,834 | €470 | -€5,364 | -92.0% |
| Gross operating margin | 9900 | -€1,747 | €4,089 | +€5,836 | |
| Operating profit (loss) | 9901 | -€9,163 | €3,619 | +€12,783 | |
| Financial charges | 65/66B | €5,438 | €5,891 | +€453 | +8.3% |
| Recurring financial charges | 65 | €2,265 | €5,891 | +€3,627 | +160.1% |
| Non-recurring financial charges | 66B | €3,173 | - | -€3,173 | |
| Profit (loss) for the period before taxes | 9903 | -€14,601 | -€2,272 | +€12,329 | +84.4% |
| Income taxes | 67/77 | €4,911 | - | -€4,911 | |
| Profit (loss) for the period | 9904 | -€19,513 | -€2,272 | +€17,241 | +88.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,513 | -€2,272 | +€17,241 | +88.4% |
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.