DIMER TECHNICS: 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.
DIMER TECHNICS
Largest movements
- Current investments +€162,406
up €162,406 (+451.1%), from €36,000 to €198,406
- Cash -€101,654
down €101,654 (-45.3%), from €224,297 to €122,644
mainly Current investments (-€162,406) and Receivables within one year (-€26,638)
- Receivables within one year +€26,638
up €26,638 (+158.9%), from €16,759 to €43,398
of which Trade receivables: +€34,049
- Reserves +€90,704
up €90,704 (+33.1%), from €274,282 to €364,986
of which Distributable reserves: +€90,704
- Tax, wage and social debts -€4,266
down €4,266 (-47.1%), from €9,056 to €4,790
- Gross operating margin +€23,097
up €23,097 (+19.0%), from €121,746 to €144,843
- Taxes +€8,011
up €8,011 (+21.8%), from €36,770 to €44,781
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €300,307 | €386,796 | +€86,489 | +28.8% |
| Fixed assets | 21/28 | €20,889 | €20,093 | -€797 | -3.8% |
| Tangible fixed assets | 22/27 | €20,889 | €20,093 | -€797 | -3.8% |
| Plant, machinery and equipment | 23 | €581 | €290 | -€290 | -50.0% |
| Furniture and vehicles | 24 | €20,309 | €19,802 | -€506 | -2.5% |
| Current assets | 29/58 | €279,418 | €366,704 | +€87,286 | +31.2% |
| Amounts receivable within one year | 40/41 | €16,759 | €43,398 | +€26,638 | +158.9% |
| Trade receivables | 40 | €9,348 | €43,398 | +€34,049 | +364.2% |
| Other amounts receivable | 41 | €7,411 | €0 | -€7,411 | -100.0% |
| Current investments | 50/53 | €36,000 | €198,406 | +€162,406 | +451.1% |
| Cash at bank and in hand | 54/58 | €224,297 | €122,644 | -€101,654 | -45.3% |
| Deferred charges and accrued income | 490/1 | €2,361 | €2,256 | -€105 | -4.4% |
| Total equity and liabilities | 10/49 | €300,307 | €386,796 | +€86,489 | +28.8% |
| Equity | 10/15 | €280,482 | €371,186 | +€90,704 | +32.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €274,282 | €364,986 | +€90,704 | +33.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €274,282 | €364,986 | +€90,704 | +33.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €19,826 | €15,611 | -€4,215 | -21.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €19,826 | €15,611 | -€4,215 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €843 | €0 | -€843 | -100.0% |
| Trade debts | 44 | €1,935 | €443 | -€1,491 | -77.1% |
| Suppliers | 440/4 | €1,935 | €443 | -€1,491 | -77.1% |
| Taxes, remuneration and social security | 45 | €9,056 | €4,790 | -€4,266 | -47.1% |
| Taxes | 450/3 | €9,056 | €4,790 | -€4,266 | -47.1% |
| Other amounts payable | 47/48 | €7,992 | €10,378 | +€2,385 | +29.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,455 | €8,902 | +€448 | +5.3% |
| Other operating charges | 640/8 | €838 | €708 | -€130 | -15.5% |
| Gross operating margin | 9900 | €121,746 | €144,843 | +€23,097 | +19.0% |
| Operating profit (loss) | 9901 | €112,454 | €135,233 | +€22,779 | +20.3% |
| Financial income | 75/76B | €605 | €864 | +€260 | +43.0% |
| Recurring financial income | 75 | €605 | €864 | +€260 | +43.0% |
| Financial charges | 65/66B | €296 | €612 | +€317 | +107.2% |
| Recurring financial charges | 65 | €296 | €612 | +€317 | +107.2% |
| Profit (loss) for the period before taxes | 9903 | €112,763 | €135,485 | +€22,722 | +20.2% |
| Income taxes | 67/77 | €36,770 | €44,781 | +€8,011 | +21.8% |
| Profit (loss) for the period | 9904 | €75,993 | €90,704 | +€14,711 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €75,993 | €90,704 | +€14,711 | +19.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.