DIMED: 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.
DIMED
Largest movements
- Current investments +€200,000
up €200,000 (+9.1%), from €2.2m to €2.4m
- Cash -€72,620
down €72,620 (-16.9%), from €428,586 to €355,966
mainly Current investments (-€200,000) and Investment in fixed assets (net) (-€111,708)
- Receivables within one year -€61,668
down €61,668 (-16.2%), from €381,595 to €319,927
of which Trade receivables: -€58,210
- Tangible fixed assets +€40,762
up €40,762 (+22.7%), from €179,479 to €220,241
of which Furniture and vehicles: +€42,205
- Reserves +€301,242
up €301,242 (+15.2%), from €2.0m to €2.3m
of which Distributable reserves: +€301,242
- Trade debts -€92,310
down €92,310 (-46.1%), from €200,154 to €107,844
- Other debts -€86,165
down €86,165 (-15.6%), from €551,133 to €464,968
- Gross operating margin -€156,625
down €156,625 (-13.4%), from €1.2m to €1.0m
- Taxes -€52,281
down €52,281 (-26.8%), from €195,155 to €142,874
- Write-downs -€26,645
down €26,645, from €14,341 to -€12,303
- Financial income -€25,448
down €25,448 (-33.3%), from €76,443 to €50,994
- Depreciation +€18,721
up €18,721 (+35.8%), from €52,225 to €70,946
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 | €3,259,105 | €3,363,634 | +€104,529 | +3.2% |
| Fixed assets | 21/28 | €180,969 | €221,731 | +€40,762 | +22.5% |
| Tangible fixed assets | 22/27 | €179,479 | €220,241 | +€40,762 | +22.7% |
| Plant, machinery and equipment | 23 | €4,168 | €2,961 | -€1,207 | -29.0% |
| Furniture and vehicles | 24 | €175,075 | €217,280 | +€42,205 | +24.1% |
| Other tangible fixed assets | 26 | €236 | €0 | -€236 | -100.0% |
| Financial fixed assets | 28 | €1,490 | €1,490 | = | 0.0% |
| Current assets | 29/58 | €3,078,136 | €3,141,903 | +€63,767 | +2.1% |
| Stocks and contracts in progress | 3 | €55,815 | €55,997 | +€182 | +0.3% |
| Stocks | 30/36 | €55,815 | €55,997 | +€182 | +0.3% |
| Amounts receivable within one year | 40/41 | €381,595 | €319,927 | -€61,668 | -16.2% |
| Trade receivables | 40 | €364,406 | €306,195 | -€58,210 | -16.0% |
| Other amounts receivable | 41 | €17,190 | €13,732 | -€3,458 | -20.1% |
| Current investments | 50/53 | €2,200,000 | €2,400,000 | +€200,000 | +9.1% |
| Cash at bank and in hand | 54/58 | €428,586 | €355,966 | -€72,620 | -16.9% |
| Deferred charges and accrued income | 490/1 | €12,140 | €10,013 | -€2,127 | -17.5% |
| Total equity and liabilities | 10/49 | €3,259,105 | €3,363,634 | +€104,529 | +3.2% |
| Equity | 10/15 | €2,329,305 | €2,630,548 | +€301,242 | +12.9% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Capital | 10 | €350,000 | €350,000 | = | 0.0% |
| Issued capital | 100 | €350,000 | €350,000 | = | 0.0% |
| Reserves | 13 | €1,979,305 | €2,280,548 | +€301,242 | +15.2% |
| Non-distributable reserves | 130/1 | €35,011 | €35,011 | = | 0.0% |
| Legal reserve | 130 | €35,000 | €35,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11 | €11 | = | 0.0% |
| Distributable reserves | 133 | €1,944,295 | €2,245,537 | +€301,242 | +15.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €929,799 | €733,086 | -€196,713 | -21.2% |
| Amounts payable within one year | 42/48 | €893,822 | €700,727 | -€193,095 | -21.6% |
| Trade debts | 44 | €200,154 | €107,844 | -€92,310 | -46.1% |
| Suppliers | 440/4 | €200,154 | €107,844 | -€92,310 | -46.1% |
| Taxes, remuneration and social security | 45 | €142,535 | €127,915 | -€14,620 | -10.3% |
| Taxes | 450/3 | €46,008 | €65,743 | +€19,735 | +42.9% |
| Remuneration and social security | 454/9 | €96,527 | €62,172 | -€34,355 | -35.6% |
| Other amounts payable | 47/48 | €551,133 | €464,968 | -€86,165 | -15.6% |
| Accrued charges and deferred income | 492/3 | €35,977 | €32,359 | -€3,618 | -10.1% |
| Non-recurring operating income | 76A | €125 | €0 | -€125 | -100.0% |
| Remuneration, social security and pensions | 62 | €519,738 | €518,486 | -€1,252 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,225 | €70,946 | +€18,721 | +35.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,341 | -€12,303 | -€26,645 | |
| Other operating charges | 640/8 | €5,633 | €5,284 | -€349 | -6.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,167,213 | €1,010,588 | -€156,625 | -13.4% |
| Operating profit (loss) | 9901 | €575,276 | €428,176 | -€147,100 | -25.6% |
| Financial income | 75/76B | €76,443 | €50,994 | -€25,448 | -33.3% |
| Recurring financial income | 75 | €76,443 | €50,994 | -€25,448 | -33.3% |
| Financial charges | 65/66B | €36,776 | €35,054 | -€1,722 | -4.7% |
| Recurring financial charges | 65 | €36,776 | €35,054 | -€1,722 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €614,942 | €444,117 | -€170,826 | -27.8% |
| Income taxes | 67/77 | €195,155 | €142,874 | -€52,281 | -26.8% |
| Profit (loss) for the period | 9904 | €419,787 | €301,242 | -€118,545 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €419,787 | €301,242 | -€118,545 | -28.2% |
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 6 October 2026 via checked.be.