DIMIKAP: 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.
What changed
DIMIKAP
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€8,443
2024 · €13,468-€5,025
Equity
€1.6m
2024 · €1.6m+€943
Cash
€6,662
2024 · €7,404-€742
Balance sheet total
€1.8m
2024 · €1.8m-€34,732
Largest movements
Assets
- Current investments -€31,000
down €31,000 (-51.7%), from €60,000 to €29,000
Equity and liabilities
- Debts after one year -€23,221
down €23,221 (-20.5%), from €113,205 to €89,984
Income statement
- Depreciation +€11,824
up €11,824 (+22.3%), from €52,950 to €64,774
- Taxes -€9,390
down €9,390 (-51.1%), from €18,383 to €8,993
- Gross operating margin -€5,190
down €5,190 (-5.6%), from €92,307 to €87,118
- Other operating charges -€2,005
down €2,005 (-22.2%), from €9,042 to €7,037
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.
Result 2024
€13,468
Gross operating margin
-€5,190
Depreciation
-€11,824
Other operating charges
+€2,005
Financial income
+€33
Financial charges
+€562
Taxes
+€9,390
Result 2025
€8,443
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.
From operations
+€57,783
Investment
-€28,122
Financing
-€30,403
Cash 2024
€7,404
From operations (derived)
+€57,783
Net result for the year
+€8,443
Depreciation
+€64,774
Receivables within one year
-€2,719
Smaller working-capital items
+€55
Provisions
-€3,801
Trade debts
-€776
Tax, wage and social debts
-€7,360
Advances received
+€187
Other debts
-€1,020
Investment (derived)
-€28,122
Investment in fixed assets (net)
-€59,122
Current investments
+€31,000
Financing
-€30,403
Debts after one year
-€23,221
Current portion of long-term debt
+€318
Contributions, distributions and other
-€7,500
Cash 2025
€6,662
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,833,095 | €1,798,363 | -€34,732 | -1.9% |
| Fixed assets | 21/28 | €1,763,868 | €1,758,215 | -€5,652 | -0.3% |
| Tangible fixed assets | 22/27 | €1,763,868 | €1,758,215 | -€5,652 | -0.3% |
| Land and buildings | 22 | €1,763,868 | €1,710,918 | -€52,950 | -3.0% |
| Furniture and vehicles | 24 | - | €47,297 | +€47,297 | |
| Current assets | 29/58 | €69,227 | €40,148 | -€29,079 | -42.0% |
| Amounts receivable within one year | 40/41 | €1,763 | €4,482 | +€2,719 | +154.2% |
| Trade receivables | 40 | €1,763 | €897 | -€866 | -49.1% |
| Other amounts receivable | 41 | - | €3,585 | +€3,585 | |
| Current investments | 50/53 | €60,000 | €29,000 | -€31,000 | -51.7% |
| Cash at bank and in hand | 54/58 | €7,404 | €6,662 | -€742 | -10.0% |
| Deferred charges and accrued income | 490/1 | €61 | €4 | -€56 | -93.1% |
| Total equity and liabilities | 10/49 | €1,833,095 | €1,798,363 | -€34,732 | -1.9% |
| Equity | 10/15 | €1,562,433 | €1,563,376 | +€943 | +0.1% |
| Contributions | 10/11 | €687,395 | €687,395 | = | 0.0% |
| Reserves | 13 | €873,502 | €875,620 | +€2,119 | +0.2% |
| Tax-exempt reserves | 132 | €126,204 | €118,823 | -€7,381 | -5.8% |
| Distributable reserves | 133 | €747,298 | €756,798 | +€9,500 | +1.3% |
| Profit (loss) carried forward | 14 | €1,537 | €361 | -€1,176 | -76.5% |
| Provisions and deferred taxes | 16 | €64,985 | €61,184 | -€3,801 | -5.8% |
| Deferred taxes | 168 | €64,985 | €61,184 | -€3,801 | -5.8% |
| Amounts payable | 17/49 | €205,677 | €173,803 | -€31,874 | -15.5% |
| Amounts payable after more than one year | 17 | €113,205 | €89,984 | -€23,221 | -20.5% |
| Financial debts | 170/4 | €113,205 | €89,984 | -€23,221 | -20.5% |
| Amounts payable within one year | 42/48 | €92,449 | €83,797 | -€8,651 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €22,903 | €23,221 | +€318 | +1.4% |
| Trade debts | 44 | €1,637 | €861 | -€776 | -47.4% |
| Suppliers | 440/4 | €1,637 | €861 | -€776 | -47.4% |
| Advances received on contracts in progress | 46 | €6,475 | €6,662 | +€187 | +2.9% |
| Taxes, remuneration and social security | 45 | €8,131 | €771 | -€7,360 | -90.5% |
| Taxes | 450/3 | €8,131 | €771 | -€7,360 | -90.5% |
| Other amounts payable | 47/48 | €53,303 | €52,282 | -€1,020 | -1.9% |
| Accrued charges and deferred income | 492/3 | €23 | €21 | -€2 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,950 | €64,774 | +€11,824 | +22.3% |
| Other operating charges | 640/8 | €9,042 | €7,037 | -€2,005 | -22.2% |
| Gross operating margin | 9900 | €92,307 | €87,118 | -€5,190 | -5.6% |
| Operating profit (loss) | 9901 | €30,316 | €15,306 | -€15,010 | -49.5% |
| Financial income | 75/76B | €324 | €357 | +€33 | +10.2% |
| Recurring financial income | 75 | €324 | €357 | +€33 | +10.2% |
| Financial charges | 65/66B | €2,590 | €2,028 | -€562 | -21.7% |
| Recurring financial charges | 65 | €2,590 | €2,028 | -€562 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €28,050 | €13,635 | -€14,415 | -51.4% |
| Transfer from deferred taxes | 780 | €3,801 | €3,801 | = | 0.0% |
| Income taxes | 67/77 | €18,383 | €8,993 | -€9,390 | -51.1% |
| Profit (loss) for the period | 9904 | €13,468 | €8,443 | -€5,025 | -37.3% |
| Transfer from tax-exempt reserves | 789 | €7,381 | €7,381 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,849 | €15,824 | -€5,025 | -24.1% |
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.