DIMHVAC: 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.
DIMHVAC
Largest movements
- Cash -€55,436
down €55,436 (-66.6%), from €83,280 to €27,843
mainly Contributions, distributions and other (-€88,804) and Investment in fixed assets (net) (-€46,781)
- Tangible fixed assets +€36,822
up €36,822 (+173%), from €21,290 to €58,113
of which Furniture and vehicles: +€39,228
- Stocks and contracts +€13,526
new in 2025: €13,526
- Receivables within one year +€11,543
up €11,543 (+61.1%), from €18,890 to €30,433
of which Other amounts receivable: +€14,315
- Other debts +€75,625
up €75,625 (+5,565%), from €1,359 to €76,984
- Profit (loss) carried forward -€68,348
down €68,348 (-100%), from €68,348 to €0
- Reserves -€15,000
down €15,000 (-89.0%), from €16,860 to €1,860
of which Distributable reserves: -€15,000
- Tax, wage and social debts +€8,124
up €8,124 (+77.8%), from €10,448 to €18,572
- Debts after one year +€5,936
new in 2025: €5,936
- Gross operating margin -€39,924
down €39,924 (-68.8%), from €58,036 to €18,111
- Taxes -€10,520
down €10,520 (-87.7%), from €11,998 to €1,478
- Depreciation +€1,295
up €1,295 (+15.0%), from €8,663 to €9,959
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 | €125,402 | €130,945 | +€5,542 | +4.4% |
| Fixed assets | 21/28 | €21,290 | €58,113 | +€36,822 | +173% |
| Tangible fixed assets | 22/27 | €21,290 | €58,113 | +€36,822 | +173% |
| Land and buildings | 22 | €15,685 | €13,322 | -€2,363 | -15.1% |
| Plant, machinery and equipment | 23 | €43 | €0 | -€43 | -100% |
| Furniture and vehicles | 24 | €5,563 | €44,791 | +€39,228 | +705% |
| Current assets | 29/58 | €104,112 | €72,832 | -€31,280 | -30.0% |
| Stocks and contracts in progress | 3 | - | €13,526 | +€13,526 | |
| Stocks | 30/36 | - | €13,526 | +€13,526 | |
| Amounts receivable within one year | 40/41 | €18,890 | €30,433 | +€11,543 | +61.1% |
| Trade receivables | 40 | €18,716 | €15,944 | -€2,772 | -14.8% |
| Other amounts receivable | 41 | €174 | €14,489 | +€14,315 | +8,247% |
| Cash at bank and in hand | 54/58 | €83,280 | €27,843 | -€55,436 | -66.6% |
| Deferred charges and accrued income | 490/1 | €1,942 | €1,029 | -€913 | -47.0% |
| Total equity and liabilities | 10/49 | €125,402 | €130,945 | +€5,542 | +4.4% |
| Equity | 10/15 | €103,808 | €20,460 | -€83,348 | -80.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,860 | €1,860 | -€15,000 | -89.0% |
| 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 | €15,000 | €0 | -€15,000 | -100% |
| Profit (loss) carried forward | 14 | €68,348 | €0 | -€68,348 | -100% |
| Amounts payable | 17/49 | €21,594 | €110,485 | +€88,891 | +412% |
| Amounts payable after more than one year | 17 | - | €5,936 | +€5,936 | |
| Financial debts | 170/4 | - | €5,936 | +€5,936 | |
| Amounts payable within one year | 42/48 | €21,586 | €104,512 | +€82,926 | +384% |
| Current portion of amounts payable after more than one year | 42 | €0 | €1,908 | +€1,908 | |
| Financial debts | 43 | €2,712 | €2,703 | -€10 | -0.4% |
| Other loans | 439 | €2,712 | €2,703 | -€10 | -0.4% |
| Trade debts | 44 | €7,067 | €4,346 | -€2,721 | -38.5% |
| Suppliers | 440/4 | €7,067 | €4,346 | -€2,721 | -38.5% |
| Taxes, remuneration and social security | 45 | €10,448 | €18,572 | +€8,124 | +77.8% |
| Taxes | 450/3 | €10,448 | €18,572 | +€8,124 | +77.8% |
| Other amounts payable | 47/48 | €1,359 | €76,984 | +€75,625 | +5,565% |
| Accrued charges and deferred income | 492/3 | €8 | €37 | +€29 | +355% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,663 | €9,959 | +€1,295 | +15.0% |
| Other operating charges | 640/8 | €807 | €324 | -€483 | -59.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €58,036 | €18,111 | -€39,924 | -68.8% |
| Operating profit (loss) | 9901 | €48,566 | €7,829 | -€40,737 | -83.9% |
| Financial income | 75/76B | €216 | €337 | +€120 | +55.7% |
| Recurring financial income | 75 | €216 | €337 | +€120 | +55.7% |
| Financial charges | 65/66B | €1,084 | €1,232 | +€148 | +13.7% |
| Recurring financial charges | 65 | €1,084 | €1,232 | +€148 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €47,698 | €6,934 | -€40,765 | -85.5% |
| Income taxes | 67/77 | €11,998 | €1,478 | -€10,520 | -87.7% |
| Profit (loss) for the period | 9904 | €35,700 | €5,456 | -€30,244 | -84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,700 | €5,456 | -€30,244 | -84.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.