DIMIGEL: 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.
DIMIGEL
Largest movements
- Receivables within one year +€14,985
up €14,985 (+86.4%), from €17,350 to €32,334
of which Trade receivables: +€14,818
- Other debts +€22,527
up €22,527 (+68.8%), from €32,729 to €55,256
- Reserves +€22,447
up €22,447 (+14.2%), from €158,040 to €180,488
of which Distributable reserves: +€22,447
- Trade debts -€13,269
down €13,269 (-36.8%), from €36,043 to €22,775
- Tax, wage and social debts -€12,870
down €12,870 (-26.5%), from €48,656 to €35,787
of which Taxes: -€20,956
- Debts after one year -€7,711
down €7,711 (-24.8%), from €31,118 to €23,407
- Turnover +€35,958
up €35,958 (+6.5%), from €551,291 to €587,249
- Staff costs +€25,514
up €25,514 (+32.6%), from €78,151 to €103,665
- Gross operating margin +€18,560
up €18,560 (+10.3%), from €180,447 to €199,007
- Purchases and services +€18,022
up €18,022 (+4.5%), from €397,092 to €415,114
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 | €480,527 | €491,923 | +€11,396 | +2.4% |
| Fixed assets | 21/28 | €16,023 | €15,720 | -€304 | -1.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €14,873 | €14,570 | -€304 | -2.0% |
| Plant, machinery and equipment | 23 | €815 | €3,719 | +€2,904 | +356.2% |
| Furniture and vehicles | 24 | €2,629 | €3,934 | +€1,304 | +49.6% |
| Other tangible fixed assets | 26 | €11,429 | €6,917 | -€4,512 | -39.5% |
| Financial fixed assets | 28 | €1,150 | €1,150 | = | 0.0% |
| Current assets | 29/58 | €464,504 | €476,204 | +€11,699 | +2.5% |
| Stocks and contracts in progress | 3 | €4,000 | €4,000 | = | 0.0% |
| Stocks | 30/36 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,350 | €32,334 | +€14,985 | +86.4% |
| Trade receivables | 40 | €15,933 | €30,751 | +€14,818 | +93.0% |
| Other amounts receivable | 41 | €1,416 | €1,583 | +€167 | +11.8% |
| Cash at bank and in hand | 54/58 | €438,687 | €436,042 | -€2,645 | -0.6% |
| Deferred charges and accrued income | 490/1 | €4,468 | €3,827 | -€640 | -14.3% |
| Total equity and liabilities | 10/49 | €480,527 | €491,923 | +€11,396 | +2.4% |
| Equity | 10/15 | €219,540 | €241,988 | +€22,447 | +10.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €158,040 | €180,488 | +€22,447 | +14.2% |
| Non-distributable reserves | 130/1 | €6,685 | €6,685 | = | 0.0% |
| Legal reserve | 130 | €6,685 | €6,685 | = | 0.0% |
| Distributable reserves | 133 | €151,355 | €173,803 | +€22,447 | +14.8% |
| Amounts payable | 17/49 | €260,987 | €249,935 | -€11,052 | -4.2% |
| Amounts payable after more than one year | 17 | €31,118 | €23,407 | -€7,711 | -24.8% |
| Financial debts | 170/4 | €31,118 | €23,407 | -€7,711 | -24.8% |
| Amounts payable within one year | 42/48 | €124,869 | €121,529 | -€3,340 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €7,440 | €7,711 | +€271 | +3.6% |
| Trade debts | 44 | €36,043 | €22,775 | -€13,269 | -36.8% |
| Suppliers | 440/4 | €36,043 | €22,775 | -€13,269 | -36.8% |
| Taxes, remuneration and social security | 45 | €48,656 | €35,787 | -€12,870 | -26.5% |
| Taxes | 450/3 | €47,808 | €26,852 | -€20,956 | -43.8% |
| Remuneration and social security | 454/9 | €848 | €8,935 | +€8,086 | +953.1% |
| Other amounts payable | 47/48 | €32,729 | €55,256 | +€22,527 | +68.8% |
| Accrued charges and deferred income | 492/3 | €105,000 | €105,000 | = | 0.0% |
| Turnover | 70 | €551,291 | €587,249 | +€35,958 | +6.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €397,092 | €415,114 | +€18,022 | +4.5% |
| Remuneration, social security and pensions | 62 | €78,151 | €103,665 | +€25,514 | +32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,674 | €7,574 | -€100 | -1.3% |
| Other operating charges | 640/8 | €5,740 | €2,689 | -€3,051 | -53.2% |
| Gross operating margin | 9900 | €180,447 | €199,007 | +€18,560 | +10.3% |
| Operating profit (loss) | 9901 | €88,882 | €85,079 | -€3,803 | -4.3% |
| Financial income | 75/76B | €49 | €2 | -€47 | -96.4% |
| Recurring financial income | 75 | €49 | €2 | -€47 | -96.4% |
| Financial charges | 65/66B | €8,634 | €11,332 | +€2,698 | +31.3% |
| Recurring financial charges | 65 | €8,634 | €11,332 | +€2,698 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | €80,297 | €73,749 | -€6,548 | -8.2% |
| Income taxes | 67/77 | €26,137 | €22,760 | -€3,378 | -12.9% |
| Profit (loss) for the period | 9904 | €54,159 | €50,989 | -€3,171 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,159 | €50,989 | -€3,171 | -5.9% |
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 5 October 2026 via checked.be.