DIMINDU: 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.
DIMINDU
Largest movements
- Cash +€18,727
up €18,727 (+89.5%), from €20,934 to €39,662
mainly Net result for the year (+€25,567) and Depreciation (+€23,450)
- Receivables within one year +€14,872
up €14,872 (+29.1%), from €51,113 to €65,985
of which Trade receivables: +€14,387
- Stocks and contracts +€14,633
up €14,633 (+31.3%), from €46,731 to €61,363
- Tangible fixed assets -€8,854
down €8,854 (-7.2%), from €123,189 to €114,335
of which Land and buildings: -€11,420
- Tax, wage and social debts +€21,143
up €21,143 (+142%), from €14,933 to €36,076
of which Taxes: +€21,068
- Reserves +€13,067
up €13,067 (+9.3%), from €139,917 to €152,984
of which Distributable reserves: +€13,067
- Other debts +€8,835
up €8,835 (+291%), from €3,040 to €11,875
- Current portion of long-term debt -€8,048
down €8,048 (-39.5%), from €20,389 to €12,341
- Debts after one year +€4,457
up €4,457 (+34.1%), from €13,059 to €17,516
- Gross operating margin +€12,439
up €12,439 (+13.6%), from €91,402 to €103,841
- Depreciation -€8,579
down €8,579 (-26.8%), from €32,030 to €23,450
- Taxes +€5,669
up €5,669 (+128%), from €4,446 to €10,115
- Financial charges -€1,335
down €1,335 (-26.4%), from €5,049 to €3,714
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 | €254,178 | €289,454 | +€35,276 | +13.9% |
| Fixed assets | 21/28 | €128,010 | €117,635 | -€10,375 | -8.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €123,189 | €114,335 | -€8,854 | -7.2% |
| Land and buildings | 22 | €84,889 | €73,469 | -€11,420 | -13.5% |
| Plant, machinery and equipment | 23 | €6,207 | €12,383 | +€6,176 | +99.5% |
| Furniture and vehicles | 24 | €13,868 | €12,319 | -€1,549 | -11.2% |
| Leasing and similar rights | 25 | €18,225 | €10,125 | -€8,100 | -44.4% |
| Other tangible fixed assets | 26 | - | €6,039 | +€6,039 | |
| Financial fixed assets | 28 | €4,821 | €3,300 | -€1,521 | -31.6% |
| Current assets | 29/58 | €126,168 | €171,819 | +€45,651 | +36.2% |
| Stocks and contracts in progress | 3 | €46,731 | €61,363 | +€14,633 | +31.3% |
| Stocks | 30/36 | €46,731 | €61,363 | +€14,633 | +31.3% |
| Amounts receivable within one year | 40/41 | €51,113 | €65,985 | +€14,872 | +29.1% |
| Trade receivables | 40 | €45,080 | €59,466 | +€14,387 | +31.9% |
| Other amounts receivable | 41 | €6,033 | €6,519 | +€486 | +8.0% |
| Current investments | 50/53 | €156 | €156 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €20,934 | €39,662 | +€18,727 | +89.5% |
| Deferred charges and accrued income | 490/1 | €7,235 | €4,653 | -€2,582 | -35.7% |
| Total equity and liabilities | 10/49 | €254,178 | €289,454 | +€35,276 | +13.9% |
| Equity | 10/15 | €152,317 | €165,384 | +€13,067 | +8.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €139,917 | €152,984 | +€13,067 | +9.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €139,917 | €152,984 | +€13,067 | +9.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €101,861 | €124,070 | +€22,209 | +21.8% |
| Amounts payable after more than one year | 17 | €13,059 | €17,516 | +€4,457 | +34.1% |
| Financial debts | 170/4 | €13,059 | €17,516 | +€4,457 | +34.1% |
| Amounts payable within one year | 42/48 | €86,816 | €105,629 | +€18,813 | +21.7% |
| Current portion of amounts payable after more than one year | 42 | €20,389 | €12,341 | -€8,048 | -39.5% |
| Financial debts | 43 | €20,000 | €18,500 | -€1,500 | -7.5% |
| Credit institutions | 430/8 | €20,000 | €18,500 | -€1,500 | -7.5% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €28,455 | €26,837 | -€1,618 | -5.7% |
| Suppliers | 440/4 | €28,455 | €26,837 | -€1,618 | -5.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €14,933 | €36,076 | +€21,143 | +142% |
| Taxes | 450/3 | €12,354 | €33,421 | +€21,068 | +171% |
| Remuneration and social security | 454/9 | €2,579 | €2,655 | +€76 | +2.9% |
| Other amounts payable | 47/48 | €3,040 | €11,875 | +€8,835 | +291% |
| Accrued charges and deferred income | 492/3 | €1,986 | €925 | -€1,061 | -53.4% |
| Remuneration, social security and pensions | 62 | €38,403 | €39,387 | +€984 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,030 | €23,450 | -€8,579 | -26.8% |
| Other operating charges | 640/8 | €2,013 | €2,109 | +€97 | +4.8% |
| Gross operating margin | 9900 | €91,402 | €103,841 | +€12,439 | +13.6% |
| Operating profit (loss) | 9901 | €18,957 | €38,894 | +€19,938 | +105% |
| Financial income | 75/76B | €138 | €502 | +€364 | +264% |
| Recurring financial income | 75 | €138 | €502 | +€364 | +264% |
| Financial charges | 65/66B | €5,049 | €3,714 | -€1,335 | -26.4% |
| Recurring financial charges | 65 | €5,049 | €3,714 | -€1,335 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €14,046 | €35,682 | +€21,637 | +154% |
| Income taxes | 67/77 | €4,446 | €10,115 | +€5,669 | +128% |
| Profit (loss) for the period | 9904 | €9,600 | €25,567 | +€15,967 | +166% |
| Profit (loss) for the period to be appropriated | 9905 | €9,600 | €25,567 | +€15,967 | +166% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.