Dimeliora: 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.
Dimeliora
Largest movements
- Receivables within one year +€14,931
up €14,931 (+34.9%), from €42,783 to €57,714
of which Other amounts receivable: +€9,301
- Cash +€11,966
up €11,966 (+296.1%), from €4,041 to €16,007
mainly Net result for the year (+€41,786) and Depreciation (+€8,614)
- Tangible fixed assets +€8,252
up €8,252 (+73.2%), from €11,269 to €19,521
of which Furniture and vehicles: +€9,889
- Receivables after one year +€5,032
up €5,032 (+3.0%), from €167,735 to €172,767
- Reserves +€41,786
up €41,786 (+20.1%), from €207,565 to €249,351
- Gross operating margin +€78,802
up €78,802, from -€27,394 to €51,408
- Taxes +€5,306
up €5,306 (+4145.1%), from €128 to €5,434
- Depreciation +€5,012
up €5,012 (+139.1%), from €3,602 to €8,614
- Other operating charges -€1,079
down €1,079 (-64.4%), from €1,676 to €597
- Financial income +€782
up €782 (+15.5%), from €5,032 to €5,814
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 | €233,068 | €273,249 | +€40,182 | +17.2% |
| Fixed assets | 21/28 | €11,309 | €19,561 | +€8,252 | +73.0% |
| Tangible fixed assets | 22/27 | €11,269 | €19,521 | +€8,252 | +73.2% |
| Land and buildings | 22 | €6,717 | €5,855 | -€862 | -12.8% |
| Plant, machinery and equipment | 23 | €1,990 | €1,215 | -€775 | -39.0% |
| Furniture and vehicles | 24 | €2,562 | €12,451 | +€9,889 | +386.0% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €221,759 | €253,688 | +€31,929 | +14.4% |
| Amounts receivable after more than one year | 29 | €167,735 | €172,767 | +€5,032 | +3.0% |
| Other amounts receivable | 291 | €167,735 | €172,767 | +€5,032 | +3.0% |
| Stocks and contracts in progress | 3 | €7,200 | €7,200 | = | 0.0% |
| Stocks | 30/36 | €7,200 | €7,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,783 | €57,714 | +€14,931 | +34.9% |
| Trade receivables | 40 | €0 | €5,630 | +€5,630 | |
| Other amounts receivable | 41 | €42,783 | €52,084 | +€9,301 | +21.7% |
| Cash at bank and in hand | 54/58 | €4,041 | €16,007 | +€11,966 | +296.1% |
| Total equity and liabilities | 10/49 | €233,068 | €273,249 | +€40,182 | +17.2% |
| Equity | 10/15 | €226,165 | €267,951 | +€41,786 | +18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €207,565 | €249,351 | +€41,786 | +20.1% |
| Distributable reserves | 133 | €207,565 | €249,351 | +€41,786 | +20.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €6,903 | €5,298 | -€1,604 | -23.2% |
| Amounts payable within one year | 42/48 | €6,903 | €5,298 | -€1,604 | -23.2% |
| Financial debts | 43 | €1,165 | €1,152 | -€13 | -1.1% |
| Credit institutions | 430/8 | €1,165 | €1,152 | -€13 | -1.1% |
| Trade debts | 44 | €1,841 | €2,153 | +€312 | +17.0% |
| Suppliers | 440/4 | €1,841 | €2,153 | +€312 | +17.0% |
| Taxes, remuneration and social security | 45 | €3,897 | €1,993 | -€1,904 | -48.9% |
| Taxes | 450/3 | €1,307 | €1,993 | +€686 | +52.5% |
| Remuneration and social security | 454/9 | €2,590 | €0 | -€2,590 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,602 | €8,614 | +€5,012 | +139.1% |
| Other operating charges | 640/8 | €1,676 | €597 | -€1,079 | -64.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€27,394 | €51,408 | +€78,802 | |
| Operating profit (loss) | 9901 | -€32,672 | €42,197 | +€74,870 | |
| Financial income | 75/76B | €5,032 | €5,814 | +€782 | +15.5% |
| Recurring financial income | 75 | €5,032 | €5,814 | +€782 | +15.5% |
| Financial charges | 65/66B | €1,311 | €792 | -€519 | -39.6% |
| Recurring financial charges | 65 | €1,311 | €792 | -€519 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | -€28,951 | €47,220 | +€76,170 | |
| Income taxes | 67/77 | €128 | €5,434 | +€5,306 | +4145.1% |
| Profit (loss) for the period | 9904 | -€29,079 | €41,786 | +€70,865 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,079 | €41,786 | +€70,865 |
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.