Dimelsy: 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.
Dimelsy
Largest movements
- Tangible fixed assets +€308,610
up €308,610 (+1,066%), from €28,948 to €337,557
of which Land and buildings: +€318,370
- Receivables within one year -€30,983
down €30,983 (-52.4%), from €59,146 to €28,163
of which Other amounts receivable: -€31,500
- Stocks and contracts +€8,285
up €8,285 (+169%), from €4,907 to €13,192
of which Contracts in progress: +€7,500
- Current investments -€4,668
down €4,668 (-61.3%), from €7,612 to €2,944
- Debts after one year +€254,029
up €254,029 (+3,546%), from €7,163 to €261,192
- Other debts +€25,469
up €25,469 (+72.4%), from €35,180 to €60,649
- Current portion of long-term debt +€8,259
up €8,259 (+93.1%), from €8,874 to €17,133
- Trade debts -€6,049
down €6,049 (-88.6%), from €6,830 to €782
- Financial charges +€9,662
up €9,662 (+309%), from €3,125 to €12,787
of which Financial charges: +€11,895
- Depreciation +€4,192
up €4,192 (+16.6%), from €25,183 to €29,375
- Gross operating margin -€3,735
down €3,735 (-6.9%), from €53,851 to €50,115
- Taxes +€1,868
up €1,868 (+141%), from €1,324 to €3,192
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 | €106,200 | €387,712 | +€281,512 | +265% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €29,003 | €337,612 | +€308,610 | +1,064% |
| Tangible fixed assets | 22/27 | €28,948 | €337,557 | +€308,610 | +1,066% |
| Land and buildings | 22 | €11,241 | €329,611 | +€318,370 | +2,832% |
| Plant, machinery and equipment | 23 | €4,109 | €1,359 | -€2,751 | -66.9% |
| Furniture and vehicles | 24 | €13,597 | €6,587 | -€7,010 | -51.6% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €77,198 | €50,100 | -€27,098 | -35.1% |
| Stocks and contracts in progress | 3 | €4,907 | €13,192 | +€8,285 | +169% |
| Stocks | 30/36 | €4,907 | €5,692 | +€785 | +16.0% |
| Contracts in progress | 37 | - | €7,500 | +€7,500 | |
| Amounts receivable within one year | 40/41 | €59,146 | €28,163 | -€30,983 | -52.4% |
| Trade receivables | 40 | €27,646 | €28,163 | +€517 | +1.9% |
| Other amounts receivable | 41 | €31,500 | €0 | -€31,500 | -100% |
| Current investments | 50/53 | €7,612 | €2,944 | -€4,668 | -61.3% |
| Cash at bank and in hand | 54/58 | €5,532 | €5,800 | +€268 | +4.8% |
| Total equity and liabilities | 10/49 | €106,200 | €387,712 | +€281,512 | +265% |
| Equity | 10/15 | €43,730 | €46,247 | +€2,516 | +5.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €12,171 | €12,171 | = | 0.0% |
| Distributable reserves | 133 | €12,171 | €12,171 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,559 | €14,075 | +€2,516 | +21.8% |
| Provisions and deferred taxes | 16 | €894 | - | -€894 | |
| Provisions for liabilities and charges | 160/5 | €894 | - | -€894 | |
| Taxes | 161 | €894 | - | -€894 | |
| Amounts payable | 17/49 | €61,577 | €341,465 | +€279,889 | +455% |
| Amounts payable after more than one year | 17 | €7,163 | €261,192 | +€254,029 | +3,546% |
| Financial debts | 170/4 | €7,163 | €261,192 | +€254,029 | +3,546% |
| Amounts payable within one year | 42/48 | €54,414 | €80,274 | +€25,860 | +47.5% |
| Current portion of amounts payable after more than one year | 42 | €8,874 | €17,133 | +€8,259 | +93.1% |
| Trade debts | 44 | €6,830 | €782 | -€6,049 | -88.6% |
| Suppliers | 440/4 | €6,830 | €782 | -€6,049 | -88.6% |
| Taxes, remuneration and social security | 45 | €3,529 | €1,710 | -€1,819 | -51.5% |
| Remuneration and social security | 454/9 | €3,529 | €1,710 | -€1,819 | -51.5% |
| Other amounts payable | 47/48 | €35,180 | €60,649 | +€25,469 | +72.4% |
| Non-recurring operating income | 76A | - | €13,913 | +€13,913 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,183 | €29,375 | +€4,192 | +16.6% |
| Other operating charges | 640/8 | €2,752 | €2,244 | -€508 | -18.5% |
| Gross operating margin | 9900 | €53,851 | €50,115 | -€3,735 | -6.9% |
| Operating profit (loss) | 9901 | €25,915 | €18,496 | -€7,420 | -28.6% |
| Financial charges | 65/66B | €3,125 | €12,787 | +€9,662 | +309% |
| Recurring financial charges | 65 | €892 | €12,787 | +€11,895 | +1,334% |
| Non-recurring financial charges | 66B | €2,233 | - | -€2,233 | |
| Profit (loss) for the period before taxes | 9903 | €22,790 | €5,709 | -€17,082 | -75.0% |
| Income taxes | 67/77 | €1,324 | €3,192 | +€1,868 | +141% |
| Profit (loss) for the period | 9904 | €21,466 | €2,516 | -€18,950 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,466 | €2,516 | -€18,950 | -88.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.