DIMI: 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.
What changed
DIMI
NACE 46.360, Wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€525,864
2024 · €519,924+€5,941
Equity
€5.4m
2024 · €5.3m+€78,944
Cash
€2.5m
2024 · €1.7m+€849,825
Balance sheet total
€11.0m
2024 · €10.0m+€1.0m
Largest movements
Assets
- Cash +€849,825
up €849,825 (+51.4%), from €1.7m to €2.5m
mainly Trade debts (+€849,543) and Net result for the year (+€525,864)
- Receivables within one year +€314,243
up €314,243 (+11.7%), from €2.7m to €3.0m
of which Trade receivables: +€376,309
- Tangible fixed assets -€168,482
down €168,482 (-5.6%), from €3.0m to €2.8m
of which Land and buildings: -€119,704
Equity and liabilities
- Trade debts +€849,543
up €849,543 (+39.0%), from €2.2m to €3.0m
- Other debts +€113,737
up €113,737 (+12.3%), from €922,544 to €1.0m
Income statement
- Turnover +€1.9m
up €1.9m (+8.4%), from €22.9m to €24.8m
- Goods and materials +€1.7m
up €1.7m (+9.8%), from €17.6m to €19.3m
of which Purchases: +€2.0m
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.
Result 2024
€519,924
Turnover
+€1.9m
Other operating income
+€7,704
Goods and materials
-€1.7m
Services and other goods
-€49,462
Staff costs
-€76,153
Depreciation
+€3,410
Other operating charges
-€22,831
Other operating items
-€21,100
Financial income
+€2,520
Financial charges
-€23,132
Taxes
-€2,239
Result 2025
€525,864
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.
From operations
+€1.4m
Investment
-€23,596
Financing
-€497,776
Cash 2024
€1.7m
From operations (derived)
+€1.4m
Net result for the year
+€525,864
Depreciation
+€177,695
Stocks and contracts
+€12,159
Receivables within one year
-€314,243
Deferred charges and accrued income
-€14,267
Trade debts
+€849,543
Tax, wage and social debts
+€4,786
Other debts
+€113,737
Accrued charges and deferred income
+€15,922
Investment (derived)
-€23,596
Investment in fixed assets (net)
-€23,596
Financing
-€497,776
Current portion of long-term debt
-€50,856
Contributions, distributions and other
-€446,920
Cash 2025
€2.5m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,010,265 | €11,022,342 | +€1.0m | +10.1% |
| Fixed assets | 21/28 | €3,005,296 | €2,851,197 | -€154,099 | -5.1% |
| Intangible fixed assets | 21 | - | €14,384 | +€14,384 | |
| Tangible fixed assets | 22/27 | €3,002,646 | €2,834,164 | -€168,482 | -5.6% |
| Land and buildings | 22 | €2,761,793 | €2,642,089 | -€119,704 | -4.3% |
| Plant, machinery and equipment | 23 | €128,425 | €118,150 | -€10,275 | -8.0% |
| Furniture and vehicles | 24 | €91,328 | €73,925 | -€17,403 | -19.1% |
| Assets under construction and advance payments | 27 | €21,100 | - | -€21,100 | |
| Financial fixed assets | 28 | €2,650 | €2,650 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,650 | €2,650 | = | 0.0% |
| Shares | 284 | €2,650 | €2,650 | = | 0.0% |
| Current assets | 29/58 | €7,004,970 | €8,171,145 | +€1.2m | +16.6% |
| Amounts receivable after more than one year | 29 | €1,650,000 | €1,650,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,650,000 | €1,650,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €737,906 | €725,746 | -€12,159 | -1.6% |
| Stocks | 30/36 | €737,906 | €725,746 | -€12,159 | -1.6% |
| Goods purchased for resale | 34 | €737,906 | €725,746 | -€12,159 | -1.6% |
| Amounts receivable within one year | 40/41 | €2,690,288 | €3,004,531 | +€314,243 | +11.7% |
| Trade receivables | 40 | €2,312,811 | €2,689,120 | +€376,309 | +16.3% |
| Other amounts receivable | 41 | €377,477 | €315,411 | -€62,066 | -16.4% |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Other investments | 51/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,653,891 | €2,503,715 | +€849,825 | +51.4% |
| Deferred charges and accrued income | 490/1 | €22,885 | €37,152 | +€14,267 | +62.3% |
| Total equity and liabilities | 10/49 | €10,010,265 | €11,022,342 | +€1.0m | +10.1% |
| Equity | 10/15 | €5,277,038 | €5,355,982 | +€78,944 | +1.5% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €88,952 | €88,952 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €63,952 | €63,952 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,782,639 | €4,871,193 | +€88,554 | +1.9% |
| Investment grants | 15 | €155,446 | €145,837 | -€9,610 | -6.2% |
| Amounts payable | 17/49 | €4,733,228 | €5,666,360 | +€933,132 | +19.7% |
| Amounts payable after more than one year | 17 | €950,000 | €950,000 | = | 0.0% |
| Financial debts | 170/4 | €950,000 | €950,000 | = | 0.0% |
| Other loans | 174 | €950,000 | €950,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,562,245 | €4,479,455 | +€917,210 | +25.7% |
| Current portion of amounts payable after more than one year | 42 | €101,411 | €50,555 | -€50,856 | -50.1% |
| Trade debts | 44 | €2,176,448 | €3,025,991 | +€849,543 | +39.0% |
| Suppliers | 440/4 | €2,176,448 | €3,025,991 | +€849,543 | +39.0% |
| Taxes, remuneration and social security | 45 | €361,842 | €366,628 | +€4,786 | +1.3% |
| Taxes | 450/3 | €46,722 | €49,428 | +€2,706 | +5.8% |
| Remuneration and social security | 454/9 | €315,120 | €317,200 | +€2,079 | +0.7% |
| Other amounts payable | 47/48 | €922,544 | €1,036,281 | +€113,737 | +12.3% |
| Accrued charges and deferred income | 492/3 | €220,982 | €236,904 | +€15,922 | +7.2% |
| Operating income | 70/76A | €22,934,546 | €24,852,891 | +€1.9m | +8.4% |
| Turnover | 70 | €22,871,864 | €24,782,504 | +€1.9m | +8.4% |
| Other operating income | 74 | €62,683 | €70,387 | +€7,704 | +12.3% |
| Operating charges | 60/66A | €22,249,341 | €24,138,894 | +€1.9m | +8.5% |
| Goods for resale, raw materials and consumables | 60 | €17,577,374 | €19,300,791 | +€1.7m | +9.8% |
| Purchases | 600/8 | €17,291,189 | €19,288,631 | +€2.0m | +11.6% |
| Change in stocks: decrease (increase) | 609 | €286,185 | €12,159 | -€274,026 | -95.8% |
| Services and other goods | 61 | €2,187,967 | €2,237,429 | +€49,462 | +2.3% |
| Remuneration, social security and pensions | 62 | €2,260,856 | €2,337,009 | +€76,153 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181,105 | €177,695 | -€3,410 | -1.9% |
| Other operating charges | 640/8 | €42,039 | €64,870 | +€22,831 | +54.3% |
| Non-recurring operating charges | 66A | - | €21,100 | +€21,100 | |
| Operating profit (loss) | 9901 | €685,205 | €713,997 | +€28,792 | +4.2% |
| Financial income | 75/76B | €101,149 | €103,669 | +€2,520 | +2.5% |
| Recurring financial income | 75 | €101,149 | €103,669 | +€2,520 | +2.5% |
| Income from current assets | 751 | €69,904 | €63,147 | -€6,758 | -9.7% |
| Other financial income | 752/9 | €31,245 | €40,522 | +€9,277 | +29.7% |
| Financial charges | 65/66B | €76,949 | €100,081 | +€23,132 | +30.1% |
| Recurring financial charges | 65 | €76,949 | €100,081 | +€23,132 | +30.1% |
| Debt charges | 650 | €67,695 | €62,074 | -€5,620 | -8.3% |
| Other financial charges | 652/9 | €9,254 | €38,007 | +€28,753 | +310.7% |
| Profit (loss) for the period before taxes | 9903 | €709,406 | €717,585 | +€8,180 | +1.2% |
| Income taxes | 67/77 | €189,482 | €191,721 | +€2,239 | +1.2% |
| Taxes | 670/3 | €189,482 | €191,721 | +€2,239 | +1.2% |
| Profit (loss) for the period | 9904 | €519,924 | €525,864 | +€5,941 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €519,924 | €525,864 | +€5,941 | +1.1% |
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 1 October 2026 via checked.be.