DIMEX: 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.
DIMEX
Largest movements
- Cash +€359,128
up €359,128 (+370.3%), from €96,978 to €456,106
mainly Net result for the year (+€377,971) and Short-term financial debts (+€197,101)
- Stocks and contracts +€67,312
up €67,312 (+11.3%), from €597,198 to €664,510
- Reserves +€248,000
up €248,000 (+246.9%), from €100,437 to €348,437
of which Distributable reserves: +€248,000
- Short-term financial debts +€197,101
up €197,101 (+81.6%), from €241,563 to €438,664
of which Other loans: +€397,101
- Other debts +€130,947
up €130,947, from €0 to €130,947
- Trade debts -€106,478
down €106,478 (-30.8%), from €346,091 to €239,613
- Debts after one year -€89,189
down €89,189 (-17.8%), from €500,000 to €410,811
- Gross operating margin +€643,088
up €643,088 (+107.5%), from €598,194 to €1.2m
- Staff costs +€259,639
up €259,639 (+90.3%), from €287,435 to €547,073
- Financial charges +€105,526
up €105,526 (+183.8%), from €57,407 to €162,933
- Other operating charges +€29,347
up €29,347 (+156.9%), from €18,707 to €48,054
- Taxes +€26,302
up €26,302 (+38.3%), from €68,746 to €95,048
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 | €1,674,666 | €2,135,535 | +€460,868 | +27.5% |
| Fixed assets | 21/28 | €72,450 | €105,960 | +€33,510 | +46.3% |
| Intangible fixed assets | 21 | €27,601 | €47,777 | +€20,176 | +73.1% |
| Tangible fixed assets | 22/27 | €38,269 | €51,603 | +€13,334 | +34.8% |
| Plant, machinery and equipment | 23 | €8,060 | €20,879 | +€12,820 | +159.1% |
| Furniture and vehicles | 24 | €30,117 | €30,724 | +€607 | +2.0% |
| Other tangible fixed assets | 26 | €92 | €0 | -€92 | -100.0% |
| Financial fixed assets | 28 | €6,580 | €6,580 | = | 0.0% |
| Current assets | 29/58 | €1,602,216 | €2,029,575 | +€427,358 | +26.7% |
| Stocks and contracts in progress | 3 | €597,198 | €664,510 | +€67,312 | +11.3% |
| Stocks | 30/36 | €597,198 | €664,510 | +€67,312 | +11.3% |
| Amounts receivable within one year | 40/41 | €906,003 | €900,733 | -€5,270 | -0.6% |
| Trade receivables | 40 | €382,611 | €640,014 | +€257,402 | +67.3% |
| Other amounts receivable | 41 | €523,392 | €260,719 | -€262,673 | -50.2% |
| Cash at bank and in hand | 54/58 | €96,978 | €456,106 | +€359,128 | +370.3% |
| Deferred charges and accrued income | 490/1 | €2,036 | €8,226 | +€6,189 | +303.9% |
| Total equity and liabilities | 10/49 | €1,674,666 | €2,135,535 | +€460,868 | +27.5% |
| Equity | 10/15 | €400,511 | €648,482 | +€247,971 | +61.9% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €100,437 | €348,437 | +€248,000 | +246.9% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €93,000 | €341,000 | +€248,000 | +266.7% |
| Profit (loss) carried forward | 14 | €74 | €46 | -€29 | -38.4% |
| Amounts payable | 17/49 | €1,274,155 | €1,487,052 | +€212,897 | +16.7% |
| Amounts payable after more than one year | 17 | €500,000 | €410,811 | -€89,189 | -17.8% |
| Financial debts | 170/4 | €500,000 | €410,811 | -€89,189 | -17.8% |
| Amounts payable within one year | 42/48 | €773,865 | €1,076,241 | +€302,376 | +39.1% |
| Current portion of amounts payable after more than one year | 42 | - | €81,107 | +€81,107 | |
| Financial debts | 43 | €241,563 | €438,664 | +€197,101 | +81.6% |
| Credit institutions | 430/8 | €200,000 | €0 | -€200,000 | -100.0% |
| Other loans | 439 | €41,563 | €438,664 | +€397,101 | +955.4% |
| Trade debts | 44 | €346,091 | €239,613 | -€106,478 | -30.8% |
| Suppliers | 440/4 | €346,091 | €239,613 | -€106,478 | -30.8% |
| Taxes, remuneration and social security | 45 | €186,211 | €185,910 | -€302 | -0.2% |
| Taxes | 450/3 | €140,060 | €114,042 | -€26,017 | -18.6% |
| Remuneration and social security | 454/9 | €46,152 | €71,868 | +€25,716 | +55.7% |
| Other amounts payable | 47/48 | €0 | €130,947 | +€130,947 | |
| Accrued charges and deferred income | 492/3 | €290 | €0 | -€290 | -100.0% |
| Remuneration, social security and pensions | 62 | €287,435 | €547,073 | +€259,639 | +90.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,960 | €17,371 | +€9,412 | +118.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,193 | €362 | -€1,831 | -83.5% |
| Other operating charges | 640/8 | €18,707 | €48,054 | +€29,347 | +156.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €598,194 | €1,241,282 | +€643,088 | +107.5% |
| Operating profit (loss) | 9901 | €281,899 | €628,421 | +€346,522 | +122.9% |
| Financial income | 75/76B | €1,574 | €7,531 | +€5,957 | +378.5% |
| Recurring financial income | 75 | €1,574 | €7,531 | +€5,957 | +378.5% |
| Financial charges | 65/66B | €57,407 | €162,933 | +€105,526 | +183.8% |
| Recurring financial charges | 65 | €57,407 | €162,933 | +€105,526 | +183.8% |
| Profit (loss) for the period before taxes | 9903 | €226,066 | €473,019 | +€246,953 | +109.2% |
| Income taxes | 67/77 | €68,746 | €95,048 | +€26,302 | +38.3% |
| Profit (loss) for the period | 9904 | €157,320 | €377,971 | +€220,652 | +140.3% |
| Profit (loss) for the period to be appropriated | 9905 | €157,320 | €377,971 | +€220,652 | +140.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.