DIMI3: 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.
DIMI3
Largest movements
- Cash +€20,552
up €20,552 (+20.1%), from €102,435 to €122,987
mainly Net result for the year (+€36,348) and Other debts (+€15,000)
- Receivables within one year +€7,134
up €7,134 (+104.8%), from €6,810 to €13,944
- Tangible fixed assets +€1,940
new in 2025: €1,940
- Reserves +€18,701
up €18,701 (+21.3%), from €87,622 to €106,323
- Other debts +€15,000
up €15,000 (+18633.5%), from €81 to €15,081
- Tax, wage and social debts -€3,163
down €3,163 (-18.1%), from €17,487 to €14,323
- Gross operating margin +€10,725
up €10,725 (+26.3%), from €40,778 to €51,504
- Depreciation +€3,865
up €3,865 (+1784.1%), from €217 to €4,081
- Taxes +€1,450
up €1,450 (+16.3%), from €8,919 to €10,369
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 | €110,131 | €139,467 | +€29,337 | +26.6% |
| Formation expenses | 20 | €262 | €46 | -€217 | -82.6% |
| Fixed assets | 21/28 | - | €1,940 | +€1,940 | |
| Tangible fixed assets | 22/27 | - | €1,940 | +€1,940 | |
| Furniture and vehicles | 24 | - | €1,940 | +€1,940 | |
| Current assets | 29/58 | €109,868 | €137,481 | +€27,613 | +25.1% |
| Amounts receivable within one year | 40/41 | €6,810 | €13,944 | +€7,134 | +104.8% |
| Trade receivables | 40 | €6,810 | €13,944 | +€7,134 | +104.8% |
| Cash at bank and in hand | 54/58 | €102,435 | €122,987 | +€20,552 | +20.1% |
| Deferred charges and accrued income | 490/1 | €623 | €550 | -€73 | -11.7% |
| Total equity and liabilities | 10/49 | €110,131 | €139,467 | +€29,337 | +26.6% |
| Equity | 10/15 | €90,622 | €109,323 | +€18,701 | +20.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €87,622 | €106,323 | +€18,701 | +21.3% |
| Distributable reserves | 133 | €87,622 | €106,323 | +€18,701 | +21.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €19,509 | €30,144 | +€10,636 | +54.5% |
| Amounts payable within one year | 42/48 | €19,509 | €30,144 | +€10,636 | +54.5% |
| Trade debts | 44 | €1,942 | €741 | -€1,201 | -61.8% |
| Suppliers | 440/4 | €1,942 | €741 | -€1,201 | -61.8% |
| Taxes, remuneration and social security | 45 | €17,487 | €14,323 | -€3,163 | -18.1% |
| Taxes | 450/3 | €17,487 | €14,323 | -€3,163 | -18.1% |
| Other amounts payable | 47/48 | €81 | €15,081 | +€15,000 | +18633.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €217 | €4,081 | +€3,865 | +1784.1% |
| Other operating charges | 640/8 | €458 | €500 | +€42 | +9.1% |
| Gross operating margin | 9900 | €40,778 | €51,504 | +€10,725 | +26.3% |
| Operating profit (loss) | 9901 | €40,104 | €46,923 | +€6,819 | +17.0% |
| Financial charges | 65/66B | €613 | €206 | -€407 | -66.4% |
| Recurring financial charges | 65 | €613 | €206 | -€407 | -66.4% |
| Profit (loss) for the period before taxes | 9903 | €39,491 | €46,717 | +€7,226 | +18.3% |
| Income taxes | 67/77 | €8,919 | €10,369 | +€1,450 | +16.3% |
| Profit (loss) for the period | 9904 | €30,572 | €36,348 | +€5,776 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,572 | €36,348 | +€5,776 | +18.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.