DIMED MEDICAL ENGINEERING: 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.
DIMED MEDICAL ENGINEERING
Largest movements
- Tangible fixed assets -€333,431
down €333,431 (-44.1%), from €756,908 to €423,477
of which Land and buildings: -€312,793
- Current investments +€200,000
up €200,000 (+23.5%), from €850,000 to €1.1m
- Cash +€61,999
up €61,999 (+68.7%), from €90,193 to €152,192
mainly Investment in fixed assets (net) (+€297,993) and Net result for the year (+€184,719)
- Receivables within one year -€24,223
down €24,223 (-31.6%), from €76,645 to €52,422
of which Trade receivables: -€60,264
- Other debts -€317,107
down €317,107 (-37.2%), from €851,729 to €534,622
- Reserves +€184,719
up €184,719 (+28.7%), from €644,402 to €829,121
of which Tax-exempt reserves: +€140,933
- Provisions +€46,978
up €46,978 (+129%), from €36,315 to €83,293
- Taxes -€49,260
down €49,260 (-69.0%), from €71,377 to €22,116
- Financial income +€18,976
up €18,976 (+229%), from €8,284 to €27,260
- Gross operating margin +€9,556
up €9,556 (+2.8%), from €342,244 to €351,800
- Financial charges -€5,061
down €5,061 (-8.9%), from €56,736 to €51,675
- Depreciation -€4,336
down €4,336 (-10.9%), from €39,774 to €35,437
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.
Derived cash bridge
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 | €1,774,987 | €1,681,100 | -€93,887 | -5.3% |
| Fixed assets | 21/28 | €756,908 | €423,477 | -€333,431 | -44.1% |
| Tangible fixed assets | 22/27 | €756,908 | €423,477 | -€333,431 | -44.1% |
| Land and buildings | 22 | €700,189 | €387,395 | -€312,793 | -44.7% |
| Plant, machinery and equipment | 23 | €37,985 | €30,806 | -€7,179 | -18.9% |
| Furniture and vehicles | 24 | €18,734 | €5,276 | -€13,459 | -71.8% |
| Current assets | 29/58 | €1,018,079 | €1,257,622 | +€239,544 | +23.5% |
| Amounts receivable within one year | 40/41 | €76,645 | €52,422 | -€24,223 | -31.6% |
| Trade receivables | 40 | €66,937 | €6,673 | -€60,264 | -90.0% |
| Other amounts receivable | 41 | €9,707 | €45,749 | +€36,041 | +371% |
| Current investments | 50/53 | €850,000 | €1,050,000 | +€200,000 | +23.5% |
| Cash at bank and in hand | 54/58 | €90,193 | €152,192 | +€61,999 | +68.7% |
| Deferred charges and accrued income | 490/1 | €1,241 | €3,008 | +€1,767 | +142% |
| Total equity and liabilities | 10/49 | €1,774,987 | €1,681,100 | -€93,887 | -5.3% |
| Equity | 10/15 | €818,795 | €1,003,514 | +€184,719 | +22.6% |
| Contributions | 10/11 | €174,393 | €174,393 | = | 0.0% |
| Capital | 10 | €174,393 | €174,393 | = | 0.0% |
| Issued capital | 100 | €174,393 | €174,393 | = | 0.0% |
| Reserves | 13 | €644,402 | €829,121 | +€184,719 | +28.7% |
| Non-distributable reserves | 130/1 | €19,169 | €19,169 | = | 0.0% |
| Legal reserve | 130 | €17,439 | €17,439 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,730 | €1,730 | = | 0.0% |
| Tax-exempt reserves | 132 | €108,921 | €249,854 | +€140,933 | +129% |
| Distributable reserves | 133 | €516,312 | €560,098 | +€43,786 | +8.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €36,315 | €83,293 | +€46,978 | +129% |
| Deferred taxes | 168 | €36,315 | €83,293 | +€46,978 | +129% |
| Amounts payable | 17/49 | €919,877 | €594,293 | -€325,584 | -35.4% |
| Amounts payable within one year | 42/48 | €863,563 | €542,833 | -€320,730 | -37.1% |
| Trade debts | 44 | €4,365 | €4,492 | +€127 | +2.9% |
| Suppliers | 440/4 | €4,365 | €4,492 | +€127 | +2.9% |
| Taxes, remuneration and social security | 45 | €7,469 | €3,720 | -€3,750 | -50.2% |
| Taxes | 450/3 | €1,653 | €0 | -€1,653 | -100% |
| Remuneration and social security | 454/9 | €5,816 | €3,720 | -€2,097 | -36.1% |
| Other amounts payable | 47/48 | €851,729 | €534,622 | -€317,107 | -37.2% |
| Accrued charges and deferred income | 492/3 | €56,313 | €51,460 | -€4,854 | -8.6% |
| Non-recurring operating income | 76A | €204,833 | €242,355 | +€37,521 | +18.3% |
| Remuneration, social security and pensions | 62 | €26,380 | €28,044 | +€1,664 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,774 | €35,437 | -€4,336 | -10.9% |
| Other operating charges | 640/8 | €11,599 | €10,090 | -€1,509 | -13.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €342,244 | €351,800 | +€9,556 | +2.8% |
| Operating profit (loss) | 9901 | €264,492 | €278,229 | +€13,737 | +5.2% |
| Financial income | 75/76B | €8,284 | €27,260 | +€18,976 | +229% |
| Recurring financial income | 75 | €8,284 | €27,260 | +€18,976 | +229% |
| Financial charges | 65/66B | €56,736 | €51,675 | -€5,061 | -8.9% |
| Recurring financial charges | 65 | €56,736 | €51,675 | -€5,061 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €216,040 | €253,813 | +€37,773 | +17.5% |
| Transfer from deferred taxes | 780 | €1,836 | €1,941 | +€105 | +5.7% |
| Transfer to deferred taxes | 680 | - | €48,918 | +€48,918 | |
| Income taxes | 67/77 | €71,377 | €22,116 | -€49,260 | -69.0% |
| Profit (loss) for the period | 9904 | €146,500 | €184,719 | +€38,220 | +26.1% |
| Transfer from tax-exempt reserves | 789 | €5,507 | €5,822 | +€315 | +5.7% |
| Transfer to tax-exempt reserves | 689 | - | €146,755 | +€146,755 | |
| Profit (loss) for the period to be appropriated | 9905 | €152,007 | €43,786 | -€108,221 | -71.2% |
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 19 October 2026 via checked.be.