DIMI INVEST: 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.
DIMI INVEST
Largest movements
- Cash -€15,016
no longer reported in 2025 (was €15,016)
mainly Current portion of long-term debt (-€15,876) and Receivables after one year (-€9,542)
- Receivables after one year +€9,542
up €9,542 (+6.9%), from €139,098 to €148,640
- Tangible fixed assets -€8,087
down €8,087 (-4.8%), from €169,872 to €161,785
of which Land and buildings: -€4,180
- Current portion of long-term debt -€15,876
down €15,876 (-48.9%), from €32,440 to €16,565
- Profit (loss) carried forward +€9,405
up €9,405 (+29.6%), from €31,798 to €41,204
- Debts after one year -€5,544
down €5,544 (-31.9%), from €17,368 to €11,824
of which Financial debts: -€7,044
- Gross operating margin -€5,117
down €5,117 (-13.8%), from €37,017 to €31,901
- Depreciation +€2,381
up €2,381 (+16.3%), from €14,655 to €17,036
- Taxes -€1,088
down €1,088 (-23.2%), from €4,686 to €3,597
- Other operating charges +€737
up €737 (+17.8%), from €4,145 to €4,882
- Financial charges -€437
down €437 (-29.2%), from €1,496 to €1,058
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 | €324,903 | €314,200 | -€10,703 | -3.3% |
| Fixed assets | 21/28 | €169,872 | €161,785 | -€8,087 | -4.8% |
| Tangible fixed assets | 22/27 | €169,872 | €161,785 | -€8,087 | -4.8% |
| Land and buildings | 22 | €152,687 | €148,507 | -€4,180 | -2.7% |
| Plant, machinery and equipment | 23 | €112 | - | -€112 | |
| Furniture and vehicles | 24 | €17,074 | €13,278 | -€3,795 | -22.2% |
| Current assets | 29/58 | €155,031 | €152,415 | -€2,616 | -1.7% |
| Amounts receivable after more than one year | 29 | €139,098 | €148,640 | +€9,542 | +6.9% |
| Trade receivables | 290 | €139,098 | €148,640 | +€9,542 | +6.9% |
| Amounts receivable within one year | 40/41 | - | €2,798 | +€2,798 | |
| Trade receivables | 40 | - | €1,325 | +€1,325 | |
| Other amounts receivable | 41 | - | €1,473 | +€1,473 | |
| Cash at bank and in hand | 54/58 | €15,016 | - | -€15,016 | |
| Deferred charges and accrued income | 490/1 | €916 | €977 | +€61 | +6.6% |
| Total equity and liabilities | 10/49 | €324,903 | €314,200 | -€10,703 | -3.3% |
| Equity | 10/15 | €265,089 | €274,495 | +€9,405 | +3.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €171,291 | €171,291 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,501 | €3,501 | = | 0.0% |
| Legal reserve | 130 | €3,501 | €3,501 | = | 0.0% |
| Distributable reserves | 133 | €167,790 | €167,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,798 | €41,204 | +€9,405 | +29.6% |
| Amounts payable | 17/49 | €59,814 | €39,706 | -€20,108 | -33.6% |
| Amounts payable after more than one year | 17 | €17,368 | €11,824 | -€5,544 | -31.9% |
| Financial debts | 170/4 | €10,228 | €3,184 | -€7,044 | -68.9% |
| Other amounts payable | 178/9 | €7,140 | €8,640 | +€1,500 | +21.0% |
| Amounts payable within one year | 42/48 | €37,575 | €24,415 | -€13,160 | -35.0% |
| Current portion of amounts payable after more than one year | 42 | €32,440 | €16,565 | -€15,876 | -48.9% |
| Financial debts | 43 | - | €2,085 | +€2,085 | |
| Credit institutions | 430/8 | - | €2,085 | +€2,085 | |
| Trade debts | 44 | €449 | €1,010 | +€560 | +125% |
| Suppliers | 440/4 | €449 | €1,010 | +€560 | +125% |
| Taxes, remuneration and social security | 45 | €4,686 | €4,756 | +€71 | +1.5% |
| Taxes | 450/3 | €4,686 | €4,756 | +€71 | +1.5% |
| Accrued charges and deferred income | 492/3 | €4,870 | €3,467 | -€1,404 | -28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,655 | €17,036 | +€2,381 | +16.3% |
| Other operating charges | 640/8 | €4,145 | €4,882 | +€737 | +17.8% |
| Gross operating margin | 9900 | €37,017 | €31,901 | -€5,117 | -13.8% |
| Operating profit (loss) | 9901 | €18,218 | €9,983 | -€8,235 | -45.2% |
| Financial income | 75/76B | €3,817 | €4,078 | +€262 | +6.9% |
| Recurring financial income | 75 | €3,817 | €4,078 | +€262 | +6.9% |
| Financial charges | 65/66B | €1,496 | €1,058 | -€437 | -29.2% |
| Recurring financial charges | 65 | €1,496 | €1,058 | -€437 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €20,539 | €13,003 | -€7,536 | -36.7% |
| Income taxes | 67/77 | €4,686 | €3,597 | -€1,088 | -23.2% |
| Profit (loss) for the period | 9904 | €15,853 | €9,405 | -€6,448 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,853 | €9,405 | -€6,448 | -40.7% |
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 27 October 2026 via checked.be.