DIMET: 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.
DIMET
Largest movements
- Receivables within one year -€189,564
down €189,564 (-86.5%), from €219,146 to €29,581
- Cash -€20,680
down €20,680 (-99.9%), from €20,706 to €26
mainly Tax, wage and social debts (-€203,292) and Net result for the year (-€60,967)
- Tangible fixed assets -€17,777
down €17,777 (-31.4%), from €56,638 to €38,861
of which Furniture and vehicles: -€16,814
- Tax, wage and social debts -€203,292
down €203,292 (-96.4%), from €210,880 to €7,588
of which Taxes: -€209,292
- Profit (loss) carried forward -€60,967
down €60,967, from €34,818 to -€26,149
- Other debts +€45,037
up €45,037 (+183.6%), from €24,535 to €69,572
- Trade debts -€9,030
down €9,030 (-42.0%), from €21,487 to €12,457
- Financial charges -€60,307
down €60,307 (-97.4%), from €61,894 to €1,587
- Gross operating margin -€51,580
down €51,580, from €24,243 to -€27,337
- Financial income -€23,904
down €23,904 (-100.0%), from €23,904 to €0
- Other operating charges -€1,628
down €1,628 (-57.1%), from €2,851 to €1,223
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 | €296,720 | €68,468 | -€228,252 | -76.9% |
| Fixed assets | 21/28 | €56,638 | €38,861 | -€17,777 | -31.4% |
| Tangible fixed assets | 22/27 | €56,638 | €38,861 | -€17,777 | -31.4% |
| Plant, machinery and equipment | 23 | €963 | - | -€963 | |
| Furniture and vehicles | 24 | €55,675 | €38,861 | -€16,814 | -30.2% |
| Current assets | 29/58 | €240,082 | €29,607 | -€210,475 | -87.7% |
| Amounts receivable within one year | 40/41 | €219,146 | €29,581 | -€189,564 | -86.5% |
| Other amounts receivable | 41 | €219,146 | €29,581 | -€189,564 | -86.5% |
| Cash at bank and in hand | 54/58 | €20,706 | €26 | -€20,680 | -99.9% |
| Deferred charges and accrued income | 490/1 | €231 | - | -€231 | |
| Total equity and liabilities | 10/49 | €296,720 | €68,468 | -€228,252 | -76.9% |
| Equity | 10/15 | €39,818 | -€21,149 | -€60,967 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,818 | -€26,149 | -€60,967 | |
| Amounts payable | 17/49 | €256,903 | €89,618 | -€167,285 | -65.1% |
| Amounts payable within one year | 42/48 | €256,903 | €89,618 | -€167,285 | -65.1% |
| Trade debts | 44 | €21,487 | €12,457 | -€9,030 | -42.0% |
| Suppliers | 440/4 | €21,487 | €12,457 | -€9,030 | -42.0% |
| Taxes, remuneration and social security | 45 | €210,880 | €7,588 | -€203,292 | -96.4% |
| Taxes | 450/3 | €210,880 | €1,588 | -€209,292 | -99.2% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | €24,535 | €69,572 | +€45,037 | +183.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,796 | €17,777 | -€19 | -0.1% |
| Other operating charges | 640/8 | €2,851 | €1,223 | -€1,628 | -57.1% |
| Non-recurring operating charges | 66A | - | €12,313 | +€12,313 | |
| Gross operating margin | 9900 | €24,243 | -€27,337 | -€51,580 | |
| Operating profit (loss) | 9901 | €3,596 | -€58,650 | -€62,246 | |
| Financial income | 75/76B | €23,904 | €0 | -€23,904 | -100.0% |
| Recurring financial income | 75 | €23,904 | €0 | -€23,904 | -100.0% |
| Financial charges | 65/66B | €61,894 | €1,587 | -€60,307 | -97.4% |
| Recurring financial charges | 65 | €61,894 | €1,587 | -€60,307 | -97.4% |
| Profit (loss) for the period before taxes | 9903 | -€34,394 | -€60,236 | -€25,843 | -75.1% |
| Income taxes | 67/77 | €857 | €731 | -€126 | -14.7% |
| Profit (loss) for the period | 9904 | -€35,251 | -€60,967 | -€25,717 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,251 | -€60,967 | -€25,717 | -73.0% |
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 5 October 2026 via checked.be.