Dimiolys: 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.
Dimiolys
Largest movements
- Cash -€25,355
down €25,355 (-18.4%), from €137,910 to €112,555
mainly Contributions, distributions and other (-€61,124) and Debts after one year (-€38,882)
- Tangible fixed assets -€11,390
down €11,390 (-2.2%), from €508,255 to €496,865
- Current investments +€10,832
up €10,832 (+3.2%), from €339,814 to €350,646
- Debts after one year -€38,882
down €38,882 (-9.2%), from €422,476 to €383,594
of which Financial debts: -€38,882
- Reserves +€27,511
up €27,511 (+5.6%), from €492,802 to €520,313
of which Distributable reserves: +€27,511
- Accrued charges and deferred income -€19,937
down €19,937 (-100.0%), from €19,937 to €0
- Trade debts +€12,270
up €12,270 (+322.1%), from €3,810 to €16,080
- Gross operating margin +€30,413
up €30,413 (+25.6%), from €118,705 to €149,118
- Taxes +€22,419
up €22,419 (+175.0%), from €12,811 to €35,230
- Depreciation +€11,390
new in 2025: €11,390
- Financial income -€5,156
down €5,156 (-55.0%), from €9,369 to €4,214
- Financial charges +€3,171
up €3,171 (+27.8%), from €11,412 to €14,583
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 | €1,011,048 | €983,597 | -€27,451 | -2.7% |
| Fixed assets | 21/28 | €510,625 | €499,235 | -€11,390 | -2.2% |
| Tangible fixed assets | 22/27 | €508,255 | €496,865 | -€11,390 | -2.2% |
| Land and buildings | 22 | €508,255 | €496,865 | -€11,390 | -2.2% |
| Financial fixed assets | 28 | €2,370 | €2,370 | = | 0.0% |
| Current assets | 29/58 | €500,424 | €484,362 | -€16,061 | -3.2% |
| Amounts receivable within one year | 40/41 | €22,699 | €17,961 | -€4,737 | -20.9% |
| Trade receivables | 40 | €18,770 | €12,426 | -€6,344 | -33.8% |
| Other amounts receivable | 41 | €3,929 | €5,535 | +€1,607 | +40.9% |
| Current investments | 50/53 | €339,814 | €350,646 | +€10,832 | +3.2% |
| Cash at bank and in hand | 54/58 | €137,910 | €112,555 | -€25,355 | -18.4% |
| Deferred charges and accrued income | 490/1 | - | €3,200 | +€3,200 | |
| Total equity and liabilities | 10/49 | €1,011,048 | €983,597 | -€27,451 | -2.7% |
| Equity | 10/15 | €505,202 | €532,713 | +€27,511 | +5.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €492,802 | €520,313 | +€27,511 | +5.6% |
| Tax-exempt reserves | 132 | €13,975 | €13,975 | = | 0.0% |
| Distributable reserves | 133 | €478,827 | €506,338 | +€27,511 | +5.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €505,846 | €450,884 | -€54,963 | -10.9% |
| Amounts payable after more than one year | 17 | €422,476 | €383,594 | -€38,882 | -9.2% |
| Financial debts | 170/4 | €421,569 | €382,687 | -€38,882 | -9.2% |
| Other amounts payable | 178/9 | €908 | €908 | = | 0.0% |
| Amounts payable within one year | 42/48 | €63,433 | €67,289 | +€3,856 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €39,370 | €41,741 | +€2,371 | +6.0% |
| Trade debts | 44 | €3,810 | €16,080 | +€12,270 | +322.1% |
| Suppliers | 440/4 | €3,810 | €16,080 | +€12,270 | +322.1% |
| Taxes, remuneration and social security | 45 | €3,183 | €2,357 | -€825 | -25.9% |
| Taxes | 450/3 | €3,183 | €2,357 | -€825 | -25.9% |
| Other amounts payable | 47/48 | €17,071 | €7,112 | -€9,959 | -58.3% |
| Accrued charges and deferred income | 492/3 | €19,937 | €0 | -€19,937 | -100.0% |
| Remuneration, social security and pensions | 62 | -€118 | €0 | +€118 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €11,390 | +€11,390 | |
| Other operating charges | 640/8 | €2,944 | €2,886 | -€58 | -2.0% |
| Non-recurring operating charges | 66A | €73,606 | €606 | -€73,000 | -99.2% |
| Gross operating margin | 9900 | €118,705 | €149,118 | +€30,413 | +25.6% |
| Operating profit (loss) | 9901 | €42,273 | €134,235 | +€91,963 | +217.5% |
| Financial income | 75/76B | €9,369 | €4,214 | -€5,156 | -55.0% |
| Recurring financial income | 75 | €9,369 | €4,214 | -€5,156 | -55.0% |
| Financial charges | 65/66B | €11,412 | €14,583 | +€3,171 | +27.8% |
| Recurring financial charges | 65 | €11,412 | €14,583 | +€3,171 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €40,230 | €123,866 | +€83,636 | +207.9% |
| Income taxes | 67/77 | €12,811 | €35,230 | +€22,419 | +175.0% |
| Profit (loss) for the period | 9904 | €27,419 | €88,636 | +€61,216 | +223.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,419 | €88,636 | +€61,216 | +223.3% |
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 3 October 2026 via checked.be.