DIMEC: 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.
DIMEC
Largest movements
- Receivables within one year +€979,190
up €979,190 (+29.6%), from €3.3m to €4.3m
of which Other amounts receivable: +€884,193
- Cash -€647,101
down €647,101 (-21.6%), from €3.0m to €2.4m
mainly Receivables within one year (-€979,190) and Contributions, distributions and other (-€256,449)
- Tangible fixed assets -€209,179
down €209,179 (-41.8%), from €500,988 to €291,809
of which Plant, machinery and equipment: -€159,035
- Trade debts +€218,590
up €218,590 (+5.7%), from €3.8m to €4.0m
- Other debts -€201,812
down €201,812 (-34.8%), from €579,736 to €377,924
- Reserves +€111,177
up €111,177 (+3.7%), from €3.0m to €3.1m
of which Distributable reserves: +€111,177
- Gross operating margin -€164,434
down €164,434 (-11.5%), from €1.4m to €1.3m
- Staff costs -€67,902
down €67,902 (-13.0%), from €520,676 to €452,775
- Depreciation -€59,879
down €59,879 (-21.8%), from €275,277 to €215,399
- Financial charges -€43,515
down €43,515 (-38.2%), from €113,846 to €70,331
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 | €8,187,607 | €8,264,916 | +€77,309 | +0.9% |
| Fixed assets | 21/28 | €506,981 | €293,583 | -€213,399 | -42.1% |
| Intangible fixed assets | 21 | €4,220 | €0 | -€4,220 | -100.0% |
| Tangible fixed assets | 22/27 | €500,988 | €291,809 | -€209,179 | -41.8% |
| Land and buildings | 22 | €210,779 | €159,640 | -€51,139 | -24.3% |
| Plant, machinery and equipment | 23 | €289,258 | €130,224 | -€159,035 | -55.0% |
| Furniture and vehicles | 24 | €950 | €0 | -€950 | -100.0% |
| Leasing and similar rights | 25 | - | €1,945 | +€1,945 | |
| Financial fixed assets | 28 | €1,774 | €1,774 | = | 0.0% |
| Current assets | 29/58 | €7,680,626 | €7,971,334 | +€290,708 | +3.8% |
| Stocks and contracts in progress | 3 | €1,374,320 | €1,334,463 | -€39,857 | -2.9% |
| Stocks | 30/36 | €1,374,320 | €1,334,463 | -€39,857 | -2.9% |
| Amounts receivable within one year | 40/41 | €3,306,627 | €4,285,816 | +€979,190 | +29.6% |
| Trade receivables | 40 | €3,306,378 | €3,401,375 | +€94,997 | +2.9% |
| Other amounts receivable | 41 | €249 | €884,441 | +€884,193 | +355811.9% |
| Cash at bank and in hand | 54/58 | €2,998,155 | €2,351,054 | -€647,101 | -21.6% |
| Deferred charges and accrued income | 490/1 | €1,524 | €0 | -€1,524 | -100.0% |
| Total equity and liabilities | 10/49 | €8,187,607 | €8,264,916 | +€77,309 | +0.9% |
| Equity | 10/15 | €3,475,912 | €3,587,089 | +€111,177 | +3.2% |
| Contributions | 10/11 | €470,000 | €470,000 | = | 0.0% |
| Capital | 10 | €470,000 | €470,000 | = | 0.0% |
| Issued capital | 100 | €470,000 | €470,000 | = | 0.0% |
| Reserves | 13 | €2,986,234 | €3,097,411 | +€111,177 | +3.7% |
| Non-distributable reserves | 130/1 | €47,000 | €47,000 | = | 0.0% |
| Legal reserve | 130 | €47,000 | €47,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,567 | €37,567 | = | 0.0% |
| Distributable reserves | 133 | €2,901,667 | €3,012,843 | +€111,177 | +3.8% |
| Profit (loss) carried forward | 14 | €19,678 | €19,678 | = | 0.0% |
| Amounts payable | 17/49 | €4,711,695 | €4,677,827 | -€33,868 | -0.7% |
| Amounts payable after more than one year | 17 | €83,596 | €63,162 | -€20,434 | -24.4% |
| Financial debts | 170/4 | €83,596 | €63,162 | -€20,434 | -24.4% |
| Amounts payable within one year | 42/48 | €4,625,599 | €4,610,037 | -€15,562 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €24,308 | €19,284 | -€5,023 | -20.7% |
| Trade debts | 44 | €3,817,089 | €4,035,679 | +€218,590 | +5.7% |
| Suppliers | 440/4 | €3,817,089 | €4,035,679 | +€218,590 | +5.7% |
| Taxes, remuneration and social security | 45 | €204,466 | €177,150 | -€27,316 | -13.4% |
| Taxes | 450/3 | €161,187 | €143,181 | -€18,006 | -11.2% |
| Remuneration and social security | 454/9 | €43,279 | €33,969 | -€9,310 | -21.5% |
| Other amounts payable | 47/48 | €579,736 | €377,924 | -€201,812 | -34.8% |
| Accrued charges and deferred income | 492/3 | €2,500 | €4,628 | +€2,128 | +85.1% |
| Remuneration, social security and pensions | 62 | €520,676 | €452,775 | -€67,902 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275,277 | €215,399 | -€59,879 | -21.8% |
| Other operating charges | 640/8 | €4,897 | €16,507 | +€11,610 | +237.1% |
| Gross operating margin | 9900 | €1,426,967 | €1,262,533 | -€164,434 | -11.5% |
| Operating profit (loss) | 9901 | €626,116 | €577,853 | -€48,264 | -7.7% |
| Financial income | 75/76B | €42,879 | €46,929 | +€4,049 | +9.4% |
| Recurring financial income | 75 | €42,879 | €46,929 | +€4,049 | +9.4% |
| Financial charges | 65/66B | €113,846 | €70,331 | -€43,515 | -38.2% |
| Recurring financial charges | 65 | €113,846 | €70,331 | -€43,515 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €555,149 | €554,450 | -€699 | -0.1% |
| Income taxes | 67/77 | €181,252 | €186,824 | +€5,572 | +3.1% |
| Profit (loss) for the period | 9904 | €373,897 | €367,626 | -€6,271 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €373,897 | €367,626 | -€6,271 | -1.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.