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.
DIMI
Largest movements
- Cash +€16,260
up €16,260 (+76.1%), from €21,358 to €37,618
mainly Depreciation (+€11,123) and Receivables within one year (+€7,471)
- Tangible fixed assets -€11,123
down €11,123 (-32.7%), from €33,992 to €22,869
of which Furniture and vehicles: -€8,127
- Receivables within one year -€7,471
down €7,471 (-44.4%), from €16,826 to €9,355
of which Trade receivables: -€6,701
- Other debts -€2,168
down €2,168 (-11.5%), from €18,792 to €16,623
- Reserves +€2,142
up €2,142 (+5.7%), from €37,292 to €39,434
- Current portion of long-term debt -€1,905
down €1,905 (-100.0%), from €1,905 to €0
- Gross operating margin -€5,871
down €5,871 (-20.8%), from €28,212 to €22,341
- Taxes -€1,656
down €1,656 (-32.5%), from €5,103 to €3,447
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 | €72,963 | €70,607 | -€2,356 | -3.2% |
| Fixed assets | 21/28 | €33,992 | €22,869 | -€11,123 | -32.7% |
| Tangible fixed assets | 22/27 | €33,992 | €22,869 | -€11,123 | -32.7% |
| Land and buildings | 22 | €18,057 | €15,950 | -€2,107 | -11.7% |
| Plant, machinery and equipment | 23 | €5,356 | €4,467 | -€889 | -16.6% |
| Furniture and vehicles | 24 | €10,579 | €2,452 | -€8,127 | -76.8% |
| Current assets | 29/58 | €38,970 | €47,737 | +€8,767 | +22.5% |
| Amounts receivable within one year | 40/41 | €16,826 | €9,355 | -€7,471 | -44.4% |
| Trade receivables | 40 | €13,929 | €7,228 | -€6,701 | -48.1% |
| Other amounts receivable | 41 | €2,897 | €2,127 | -€770 | -26.6% |
| Cash at bank and in hand | 54/58 | €21,358 | €37,618 | +€16,260 | +76.1% |
| Deferred charges and accrued income | 490/1 | €787 | €765 | -€22 | -2.7% |
| Total equity and liabilities | 10/49 | €72,963 | €70,607 | -€2,356 | -3.2% |
| Equity | 10/15 | €43,490 | €45,631 | +€2,142 | +4.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €37,292 | €39,434 | +€2,142 | +5.7% |
| Distributable reserves | 133 | €37,292 | €39,434 | +€2,142 | +5.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,473 | €24,975 | -€4,498 | -15.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €27,963 | €23,803 | -€4,160 | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €1,905 | €0 | -€1,905 | -100.0% |
| Trade debts | 44 | €1,391 | €1,686 | +€295 | +21.2% |
| Suppliers | 440/4 | €1,391 | €1,686 | +€295 | +21.2% |
| Taxes, remuneration and social security | 45 | €5,876 | €5,494 | -€381 | -6.5% |
| Taxes | 450/3 | €5,876 | €5,494 | -€381 | -6.5% |
| Other amounts payable | 47/48 | €18,792 | €16,623 | -€2,168 | -11.5% |
| Accrued charges and deferred income | 492/3 | €1,509 | €1,172 | -€338 | -22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,950 | €11,123 | +€173 | +1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €95 | +€95 | |
| Other operating charges | 640/8 | €2,402 | €2,387 | -€15 | -0.6% |
| Gross operating margin | 9900 | €28,212 | €22,341 | -€5,871 | -20.8% |
| Operating profit (loss) | 9901 | €14,860 | €8,736 | -€6,124 | -41.2% |
| Financial income | 75/76B | €0 | €54 | +€54 | |
| Recurring financial income | 75 | €0 | €54 | +€54 | |
| Financial charges | 65/66B | €1,765 | €1,483 | -€281 | -15.9% |
| Recurring financial charges | 65 | €1,765 | €1,483 | -€281 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €13,095 | €7,307 | -€5,789 | -44.2% |
| Income taxes | 67/77 | €5,103 | €3,447 | -€1,656 | -32.5% |
| Profit (loss) for the period | 9904 | €7,992 | €3,860 | -€4,132 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,992 | €3,860 | -€4,132 | -51.7% |
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 6 October 2026 via checked.be.