DIMELEC: 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.
DIMELEC
Largest movements
- Receivables within one year -€5,880
down €5,880 (-49.8%), from €11,801 to €5,921
of which Trade receivables: -€7,032
- Stocks and contracts +€5,671
new in 2025: €5,671
- Tangible fixed assets -€5,518
down €5,518 (-24.0%), from €22,970 to €17,452
of which Furniture and vehicles: -€5,310
- Cash +€4,339
up €4,339 (+132.1%), from €3,286 to €7,625
mainly Net result for the year (+€7,880) and Depreciation (+€7,385)
- Deferred charges and accrued income +€711
up €711 (+439.8%), from €162 to €873
- Profit (loss) carried forward +€7,880
up €7,880 (+72.4%), from -€10,891 to -€3,011
- Debts after one year -€4,533
down €4,533 (-21.2%), from €21,339 to €16,806
- Trade debts -€3,481
down €3,481 (-62.7%), from €5,555 to €2,074
- Other debts -€2,300
down €2,300 (-14.6%), from €15,775 to €13,475
- Tax, wage and social debts +€1,540
up €1,540 (+136.9%), from €1,125 to €2,665
of which Remuneration and social security: +€870
- Gross operating margin +€9,895
up €9,895 (+108.2%), from €9,141 to €19,035
- Staff costs +€2,574
new in 2025: €2,574
- Depreciation +€319
up €319 (+4.5%), from €7,066 to €7,385
- Financial charges -€259
down €259 (-17.8%), from €1,459 to €1,199
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 | €38,220 | €37,542 | -€677 | -1.8% |
| Fixed assets | 21/28 | €22,970 | €17,452 | -€5,518 | -24.0% |
| Tangible fixed assets | 22/27 | €22,970 | €17,452 | -€5,518 | -24.0% |
| Plant, machinery and equipment | 23 | €290 | €82 | -€208 | -71.8% |
| Furniture and vehicles | 24 | €22,681 | €17,371 | -€5,310 | -23.4% |
| Current assets | 29/58 | €15,249 | €20,090 | +€4,841 | +31.7% |
| Stocks and contracts in progress | 3 | - | €5,671 | +€5,671 | |
| Stocks | 30/36 | - | €5,671 | +€5,671 | |
| Amounts receivable within one year | 40/41 | €11,801 | €5,921 | -€5,880 | -49.8% |
| Trade receivables | 40 | €9,005 | €1,973 | -€7,032 | -78.1% |
| Other amounts receivable | 41 | €2,797 | €3,948 | +€1,152 | +41.2% |
| Cash at bank and in hand | 54/58 | €3,286 | €7,625 | +€4,339 | +132.1% |
| Deferred charges and accrued income | 490/1 | €162 | €873 | +€711 | +439.8% |
| Total equity and liabilities | 10/49 | €38,220 | €37,542 | -€677 | -1.8% |
| Equity | 10/15 | -€9,891 | -€2,011 | +€7,880 | +79.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,891 | -€3,011 | +€7,880 | +72.4% |
| Amounts payable | 17/49 | €48,111 | €39,554 | -€8,557 | -17.8% |
| Amounts payable after more than one year | 17 | €21,339 | €16,806 | -€4,533 | -21.2% |
| Financial debts | 170/4 | €21,339 | €16,806 | -€4,533 | -21.2% |
| Amounts payable within one year | 42/48 | €26,772 | €22,747 | -€4,025 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | €4,317 | €4,533 | +€215 | +5.0% |
| Trade debts | 44 | €5,555 | €2,074 | -€3,481 | -62.7% |
| Suppliers | 440/4 | €5,555 | €2,074 | -€3,481 | -62.7% |
| Taxes, remuneration and social security | 45 | €1,125 | €2,665 | +€1,540 | +136.9% |
| Taxes | 450/3 | €1,125 | €1,796 | +€671 | +59.6% |
| Remuneration and social security | 454/9 | - | €870 | +€870 | |
| Other amounts payable | 47/48 | €15,775 | €13,475 | -€2,300 | -14.6% |
| Remuneration, social security and pensions | 62 | - | €2,574 | +€2,574 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,066 | €7,385 | +€319 | +4.5% |
| Other operating charges | 640/8 | €126 | - | -€126 | |
| Gross operating margin | 9900 | €9,141 | €19,035 | +€9,895 | +108.2% |
| Operating profit (loss) | 9901 | €1,949 | €9,077 | +€7,128 | +365.7% |
| Financial income | 75/76B | €0 | €3 | +€3 | +1342.9% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +1342.9% |
| Financial charges | 65/66B | €1,459 | €1,199 | -€259 | -17.8% |
| Recurring financial charges | 65 | €1,459 | €1,199 | -€259 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €490 | €7,880 | +€7,390 | +1507.2% |
| Profit (loss) for the period | 9904 | €490 | €7,880 | +€7,390 | +1507.2% |
| Profit (loss) for the period to be appropriated | 9905 | €490 | €7,880 | +€7,390 | +1507.2% |
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 8 October 2026 via checked.be.