DIMECO: 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.
DIMECO
Largest movements
- Tangible fixed assets -€9,345
down €9,345 (-3.4%), from €275,719 to €266,374
of which Land and buildings: -€13,332
- Cash +€4,320
up €4,320 (+2119.5%), from €204 to €4,524
mainly Other debts (+€27,967) and Depreciation (+€13,551)
- Profit (loss) carried forward -€34,093
down €34,093 (-23.7%), from -€143,639 to -€177,731
- Other debts +€27,967
up €27,967 (+20.0%), from €139,903 to €167,870
- Revaluation surpluses -€8,098
down €8,098 (-5.5%), from €147,910 to €139,812
- Reserves +€8,098
up €8,098 (+8.0%), from €100,762 to €108,860
of which Distributable reserves: +€8,098
- Gross operating margin -€15,413
down €15,413, from €3,636 to -€11,777
- Financial charges +€4,341
up €4,341 (+5529.4%), from €79 to €4,419
- Other operating charges +€856
up €856 (+24.3%), from €3,521 to €4,377
- Depreciation +€219
up €219 (+1.6%), from €13,332 to €13,551
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 | €275,923 | €272,298 | -€3,625 | -1.3% |
| Fixed assets | 21/28 | €275,719 | €266,374 | -€9,345 | -3.4% |
| Tangible fixed assets | 22/27 | €275,719 | €266,374 | -€9,345 | -3.4% |
| Land and buildings | 22 | €275,719 | €262,387 | -€13,332 | -4.8% |
| Furniture and vehicles | 24 | - | €3,987 | +€3,987 | |
| Current assets | 29/58 | €204 | €5,924 | +€5,720 | +2806.4% |
| Amounts receivable within one year | 40/41 | - | €1,400 | +€1,400 | |
| Other amounts receivable | 41 | - | €1,400 | +€1,400 | |
| Cash at bank and in hand | 54/58 | €204 | €4,524 | +€4,320 | +2119.5% |
| Total equity and liabilities | 10/49 | €275,923 | €272,298 | -€3,625 | -1.3% |
| Equity | 10/15 | €136,020 | €101,927 | -€34,093 | -25.1% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Revaluation surpluses | 12 | €147,910 | €139,812 | -€8,098 | -5.5% |
| Reserves | 13 | €100,762 | €108,860 | +€8,098 | +8.0% |
| Non-distributable reserves | 130/1 | €778 | €778 | = | 0.0% |
| Legal reserve | 130 | €778 | €778 | = | 0.0% |
| Distributable reserves | 133 | €99,984 | €108,082 | +€8,098 | +8.1% |
| Profit (loss) carried forward | 14 | -€143,639 | -€177,731 | -€34,093 | -23.7% |
| Amounts payable | 17/49 | €139,903 | €170,370 | +€30,467 | +21.8% |
| Amounts payable within one year | 42/48 | €139,903 | €170,370 | +€30,467 | +21.8% |
| Trade debts | 44 | - | €2,500 | +€2,500 | |
| Suppliers | 440/4 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €139,903 | €167,870 | +€27,967 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,332 | €13,551 | +€219 | +1.6% |
| Other operating charges | 640/8 | €3,521 | €4,377 | +€856 | +24.3% |
| Gross operating margin | 9900 | €3,636 | -€11,777 | -€15,413 | |
| Operating profit (loss) | 9901 | -€13,217 | -€29,705 | -€16,487 | -124.7% |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Financial charges | 65/66B | €79 | €4,419 | +€4,341 | +5529.4% |
| Recurring financial charges | 65 | €79 | €4,419 | +€4,341 | +5529.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,296 | -€34,093 | -€20,797 | -156.4% |
| Profit (loss) for the period | 9904 | -€13,296 | -€34,093 | -€20,797 | -156.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,296 | -€34,093 | -€20,797 | -156.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.