DIMI OPTIX: 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 OPTIX
Largest movements
- Tangible fixed assets -€20,780
down €20,780 (-40.2%), from €51,683 to €30,902
of which Other tangible fixed assets: -€20,514
- Receivables within one year -€5,483
down €5,483 (-30.2%), from €18,165 to €12,682
of which Other amounts receivable: -€2,770
- Stocks and contracts -€4,550
down €4,550 (-9.2%), from €49,560 to €45,010
- Cash -€2,846
down €2,846 (-4.0%), from €71,916 to €69,070
mainly Contributions, distributions and other (-€50,000) and Trade debts (-€31,169)
- Trade debts -€31,169
down €31,169 (-40.3%), from €77,351 to €46,183
- Other debts +€25,000
up €25,000 (+96.1%), from €26,016 to €51,016
- Debts after one year -€21,463
down €21,463 (-92.3%), from €23,263 to €1,800
- Reserves -€7,761
down €7,761 (-19.5%), from €39,749 to €31,987
- Staff costs -€16,114
down €16,114 (-97.5%), from €16,527 to €413
- Gross operating margin +€11,340
up €11,340 (+17.5%), from €64,820 to €76,159
- Taxes +€4,311
up €4,311 (+64.4%), from €6,695 to €11,007
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 | €193,780 | €159,982 | -€33,798 | -17.4% |
| Fixed assets | 21/28 | €51,683 | €30,902 | -€20,780 | -40.2% |
| Tangible fixed assets | 22/27 | €51,683 | €30,902 | -€20,780 | -40.2% |
| Plant, machinery and equipment | 23 | €398 | €131 | -€266 | -67.0% |
| Other tangible fixed assets | 26 | €51,285 | €30,771 | -€20,514 | -40.0% |
| Current assets | 29/58 | €142,097 | €129,079 | -€13,018 | -9.2% |
| Stocks and contracts in progress | 3 | €49,560 | €45,010 | -€4,550 | -9.2% |
| Stocks | 30/36 | €49,560 | €45,010 | -€4,550 | -9.2% |
| Amounts receivable within one year | 40/41 | €18,165 | €12,682 | -€5,483 | -30.2% |
| Trade receivables | 40 | €14,633 | €11,920 | -€2,713 | -18.5% |
| Other amounts receivable | 41 | €3,533 | €763 | -€2,770 | -78.4% |
| Cash at bank and in hand | 54/58 | €71,916 | €69,070 | -€2,846 | -4.0% |
| Deferred charges and accrued income | 490/1 | €2,456 | €2,316 | -€139 | -5.7% |
| Total equity and liabilities | 10/49 | €193,780 | €159,982 | -€33,798 | -17.4% |
| Equity | 10/15 | €45,949 | €38,187 | -€7,761 | -16.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,749 | €31,987 | -€7,761 | -19.5% |
| Distributable reserves | 133 | €39,749 | €31,987 | -€7,761 | -19.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €147,831 | €121,794 | -€26,037 | -17.6% |
| Amounts payable after more than one year | 17 | €23,263 | €1,800 | -€21,463 | -92.3% |
| Financial debts | 170/4 | €23,263 | €1,800 | -€21,463 | -92.3% |
| Amounts payable within one year | 42/48 | €124,568 | €119,994 | -€4,574 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €21,201 | €21,463 | +€262 | +1.2% |
| Trade debts | 44 | €77,351 | €46,183 | -€31,169 | -40.3% |
| Suppliers | 440/4 | €77,351 | €46,183 | -€31,169 | -40.3% |
| Taxes, remuneration and social security | 45 | €0 | €1,333 | +€1,333 | |
| Taxes | 450/3 | €0 | €1,333 | +€1,333 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €26,016 | €51,016 | +€25,000 | +96.1% |
| Remuneration, social security and pensions | 62 | €16,527 | €413 | -€16,114 | -97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,222 | €20,780 | -€442 | -2.1% |
| Other operating charges | 640/8 | €528 | €692 | +€164 | +31.1% |
| Gross operating margin | 9900 | €64,820 | €76,159 | +€11,340 | +17.5% |
| Operating profit (loss) | 9901 | €26,542 | €54,274 | +€27,731 | +104.5% |
| Financial income | 75/76B | €1 | €5 | +€4 | +333.3% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +333.3% |
| Financial charges | 65/66B | €1,207 | €1,034 | -€173 | -14.4% |
| Recurring financial charges | 65 | €1,207 | €1,034 | -€173 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €25,336 | €53,245 | +€27,909 | +110.2% |
| Income taxes | 67/77 | €6,695 | €11,007 | +€4,311 | +64.4% |
| Profit (loss) for the period | 9904 | €18,641 | €42,239 | +€23,598 | +126.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,641 | €42,239 | +€23,598 | +126.6% |
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.