DiMeCon: 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.
DiMeCon
Largest movements
- Cash +€58,942
up €58,942 (+70.2%), from €83,933 to €142,875
mainly Net result for the year (+€164,250) and Depreciation (+€5,375)
- Financial fixed assets +€20,000
new in 2025: €20,000
- Receivables within one year +€8,138
up €8,138 (+21.2%), from €38,459 to €46,597
of which Trade receivables: +€8,138
- Deferred charges and accrued income -€3,858
down €3,858 (-55.2%), from €6,992 to €3,134
- Reserves +€164,250
up €164,250 (+4978.3%), from €3,299 to €167,549
- Other debts -€81,695
down €81,695 (-67.7%), from €120,685 to €38,990
- Gross operating margin +€58,503
up €58,503 (+35.5%), from €164,956 to €223,459
- Taxes +€12,394
up €12,394 (+31.8%), from €38,967 to €51,361
- Financial income -€4,275
down €4,275 (-85.4%), from €5,008 to €733
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 | €145,827 | €228,300 | +€82,473 | +56.6% |
| Fixed assets | 21/28 | €16,443 | €35,694 | +€19,251 | +117.1% |
| Tangible fixed assets | 22/27 | €16,443 | €15,694 | -€749 | -4.6% |
| Furniture and vehicles | 24 | €6,813 | €7,511 | +€698 | +10.3% |
| Other tangible fixed assets | 26 | €9,630 | €8,183 | -€1,447 | -15.0% |
| Financial fixed assets | 28 | - | €20,000 | +€20,000 | |
| Current assets | 29/58 | €129,384 | €192,606 | +€63,222 | +48.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €38,459 | €46,597 | +€8,138 | +21.2% |
| Trade receivables | 40 | €38,459 | €46,597 | +€8,138 | +21.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €83,933 | €142,875 | +€58,942 | +70.2% |
| Deferred charges and accrued income | 490/1 | €6,992 | €3,134 | -€3,858 | -55.2% |
| Total equity and liabilities | 10/49 | €145,827 | €228,300 | +€82,473 | +56.6% |
| Equity | 10/15 | €6,299 | €170,549 | +€164,250 | +2607.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,299 | €167,549 | +€164,250 | +4978.3% |
| Distributable reserves | 133 | €3,299 | €167,549 | +€164,250 | +4978.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €139,527 | €57,751 | -€81,776 | -58.6% |
| Amounts payable within one year | 42/48 | €139,527 | €57,751 | -€81,776 | -58.6% |
| Trade debts | 44 | €1,178 | €868 | -€310 | -26.3% |
| Suppliers | 440/4 | €1,178 | €868 | -€310 | -26.3% |
| Taxes, remuneration and social security | 45 | €17,665 | €17,893 | +€228 | +1.3% |
| Taxes | 450/3 | €17,665 | €17,893 | +€228 | +1.3% |
| Other amounts payable | 47/48 | €120,685 | €38,990 | -€81,695 | -67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,784 | €5,375 | +€591 | +12.4% |
| Other operating charges | 640/8 | €1,810 | €1,727 | -€83 | -4.6% |
| Gross operating margin | 9900 | €164,956 | €223,459 | +€58,503 | +35.5% |
| Operating profit (loss) | 9901 | €158,362 | €216,356 | +€57,995 | +36.6% |
| Financial income | 75/76B | €5,008 | €733 | -€4,275 | -85.4% |
| Recurring financial income | 75 | €5,008 | €733 | -€4,275 | -85.4% |
| Financial charges | 65/66B | €1,854 | €1,479 | -€374 | -20.2% |
| Recurring financial charges | 65 | €1,854 | €1,479 | -€374 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €161,516 | €215,611 | +€54,094 | +33.5% |
| Income taxes | 67/77 | €38,967 | €51,361 | +€12,394 | +31.8% |
| Profit (loss) for the period | 9904 | €122,550 | €164,250 | +€41,700 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €122,550 | €164,250 | +€41,700 | +34.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.