DIMESS: 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.
DIMESS
Largest movements
- Receivables within one year +€34,049
up €34,049 (+29.6%), from €114,878 to €148,927
of which Other amounts receivable: +€34,574
- Reserves +€33,238
up €33,238 (+18.1%), from €183,771 to €217,009
of which Distributable reserves: +€33,238
- Trade debts +€16,046
up €16,046 (+260%), from €6,176 to €22,222
- Advances received -€13,996
no longer reported in 2025 (was €13,996)
- Debts after one year -€10,056
down €10,056 (-7.7%), from €130,314 to €120,258
- Current portion of long-term debt +€9,465
up €9,465 (+40.3%), from €23,471 to €32,936
- Depreciation +€11,486
up €11,486 (+24.3%), from €47,317 to €58,803
- Gross operating margin +€3,725
up €3,725 (+3.3%), from €113,491 to €117,215
- Financial charges -€2,696
down €2,696 (-35.2%), from €7,669 to €4,973
- Taxes -€2,528
down €2,528 (-16.5%), from €15,305 to €12,777
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 | €552,658 | €590,130 | +€37,472 | +6.8% |
| Fixed assets | 21/28 | €386,140 | €386,745 | +€605 | +0.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €386,140 | €386,745 | +€605 | +0.2% |
| Land and buildings | 22 | €372,756 | €329,979 | -€42,777 | -11.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €13,384 | €56,766 | +€43,382 | +324% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €166,518 | €203,385 | +€36,867 | +22.1% |
| Amounts receivable within one year | 40/41 | €114,878 | €148,927 | +€34,049 | +29.6% |
| Trade receivables | 40 | €4,609 | €4,084 | -€525 | -11.4% |
| Other amounts receivable | 41 | €110,270 | €144,844 | +€34,574 | +31.4% |
| Cash at bank and in hand | 54/58 | €51,640 | €54,458 | +€2,818 | +5.5% |
| Total equity and liabilities | 10/49 | €552,658 | €590,130 | +€37,472 | +6.8% |
| Equity | 10/15 | €370,310 | €403,548 | +€33,238 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €183,771 | €217,009 | +€33,238 | +18.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €181,911 | €215,149 | +€33,238 | +18.3% |
| Profit (loss) carried forward | 14 | €167,939 | €167,939 | = | 0.0% |
| Amounts payable | 17/49 | €182,348 | €186,582 | +€4,234 | +2.3% |
| Amounts payable after more than one year | 17 | €130,314 | €120,258 | -€10,056 | -7.7% |
| Financial debts | 170/4 | €130,314 | €120,258 | -€10,056 | -7.7% |
| Amounts payable within one year | 42/48 | €48,851 | €64,627 | +€15,776 | +32.3% |
| Current portion of amounts payable after more than one year | 42 | €23,471 | €32,936 | +€9,465 | +40.3% |
| Trade debts | 44 | €6,176 | €22,222 | +€16,046 | +260% |
| Suppliers | 440/4 | €6,176 | €22,222 | +€16,046 | +260% |
| Advances received on contracts in progress | 46 | €13,996 | - | -€13,996 | |
| Taxes, remuneration and social security | 45 | €5,208 | €9,469 | +€4,261 | +81.8% |
| Taxes | 450/3 | €5,208 | €9,469 | +€4,261 | +81.8% |
| Accrued charges and deferred income | 492/3 | €3,183 | €1,696 | -€1,487 | -46.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,317 | €58,803 | +€11,486 | +24.3% |
| Other operating charges | 640/8 | €7,171 | €7,683 | +€511 | +7.1% |
| Gross operating margin | 9900 | €113,491 | €117,215 | +€3,725 | +3.3% |
| Operating profit (loss) | 9901 | €59,002 | €50,730 | -€8,273 | -14.0% |
| Financial income | 75/76B | €102 | €259 | +€157 | +154% |
| Recurring financial income | 75 | €102 | €259 | +€157 | +154% |
| Financial charges | 65/66B | €7,669 | €4,973 | -€2,696 | -35.2% |
| Recurring financial charges | 65 | €7,669 | €4,973 | -€2,696 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €51,435 | €46,015 | -€5,420 | -10.5% |
| Income taxes | 67/77 | €15,305 | €12,777 | -€2,528 | -16.5% |
| Profit (loss) for the period | 9904 | €36,130 | €33,238 | -€2,892 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,130 | €33,238 | -€2,892 | -8.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.