DIMITEL: 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.
DIMITEL
Largest movements
- Receivables within one year +€19,572
up €19,572 (+137.8%), from €14,205 to €33,777
of which Trade receivables: +€16,084
- Tangible fixed assets +€18,402
up €18,402 (+10.6%), from €174,166 to €192,569
of which Furniture and vehicles: +€9,295
- Cash +€6,272
up €6,272 (+10.7%), from €58,629 to €64,901
mainly Other debts (+€172,207) and Depreciation (+€34,123)
- Intangible fixed assets -€5,322
down €5,322 (-20.8%), from €25,637 to €20,315
- Other debts +€172,207
up €172,207 (+530.6%), from €32,456 to €204,663
- Profit (loss) carried forward -€171,716
down €171,716 (-100.0%), from €171,716 to €0
- Reserves +€59,706
new in 2025: €59,706
- Debts after one year -€21,145
down €21,145 (-72.0%), from €29,351 to €8,207
- Trade debts +€4,688
up €4,688 (+62.4%), from €7,517 to €12,205
- Gross operating margin -€18,029
down €18,029 (-31.8%), from -€56,670 to -€74,699
- Depreciation +€10,597
up €10,597 (+45.0%), from €23,526 to €34,123
- Financial income -€1,541
down €1,541 (-99.2%), from €1,553 to €12
- Financial charges -€837
down €837 (-26.0%), from €3,216 to €2,379
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 | €273,517 | €311,926 | +€38,409 | +14.0% |
| Fixed assets | 21/28 | €199,803 | €212,884 | +€13,081 | +6.5% |
| Intangible fixed assets | 21 | €25,637 | €20,315 | -€5,322 | -20.8% |
| Tangible fixed assets | 22/27 | €174,166 | €192,569 | +€18,402 | +10.6% |
| Land and buildings | 22 | €33,850 | €40,705 | +€6,855 | +20.2% |
| Plant, machinery and equipment | 23 | €105,036 | €113,621 | +€8,585 | +8.2% |
| Furniture and vehicles | 24 | €15,071 | €24,367 | +€9,295 | +61.7% |
| Leasing and similar rights | 25 | €20,209 | €13,876 | -€6,332 | -31.3% |
| Current assets | 29/58 | €73,713 | €99,042 | +€25,328 | +34.4% |
| Amounts receivable within one year | 40/41 | €14,205 | €33,777 | +€19,572 | +137.8% |
| Trade receivables | 40 | €7,156 | €23,241 | +€16,084 | +224.8% |
| Other amounts receivable | 41 | €7,048 | €10,536 | +€3,488 | +49.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €58,629 | €64,901 | +€6,272 | +10.7% |
| Deferred charges and accrued income | 490/1 | €880 | €364 | -€516 | -58.7% |
| Total equity and liabilities | 10/49 | €273,517 | €311,926 | +€38,409 | +14.0% |
| Equity | 10/15 | €177,716 | €65,706 | -€112,010 | -63.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €59,706 | +€59,706 | |
| Distributable reserves | 133 | - | €59,706 | +€59,706 | |
| Profit (loss) carried forward | 14 | €171,716 | €0 | -€171,716 | -100.0% |
| Amounts payable | 17/49 | €95,801 | €246,220 | +€150,419 | +157.0% |
| Amounts payable after more than one year | 17 | €29,351 | €8,207 | -€21,145 | -72.0% |
| Financial debts | 170/4 | €29,351 | €8,207 | -€21,145 | -72.0% |
| Amounts payable within one year | 42/48 | €66,450 | €238,013 | +€171,563 | +258.2% |
| Current portion of amounts payable after more than one year | 42 | €25,270 | €21,145 | -€4,125 | -16.3% |
| Trade debts | 44 | €7,517 | €12,205 | +€4,688 | +62.4% |
| Suppliers | 440/4 | €7,517 | €12,205 | +€4,688 | +62.4% |
| Taxes, remuneration and social security | 45 | €1,207 | €0 | -€1,207 | -100.0% |
| Taxes | 450/3 | €1,207 | €0 | -€1,207 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €32,456 | €204,663 | +€172,207 | +530.6% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,526 | €34,123 | +€10,597 | +45.0% |
| Other operating charges | 640/8 | €542 | €821 | +€279 | +51.4% |
| Gross operating margin | 9900 | -€56,670 | -€74,699 | -€18,029 | -31.8% |
| Operating profit (loss) | 9901 | -€80,738 | -€109,643 | -€28,905 | -35.8% |
| Financial income | 75/76B | €1,553 | €12 | -€1,541 | -99.2% |
| Recurring financial income | 75 | €1,553 | €12 | -€1,541 | -99.2% |
| Financial charges | 65/66B | €3,216 | €2,379 | -€837 | -26.0% |
| Recurring financial charges | 65 | €3,216 | €2,379 | -€837 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | -€82,401 | -€112,010 | -€29,609 | -35.9% |
| Profit (loss) for the period | 9904 | -€82,401 | -€112,010 | -€29,609 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€82,401 | -€112,010 | -€29,609 | -35.9% |
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.