Dimito: 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.
Dimito
Largest movements
- Cash -€37,546
down €37,546 (-15.1%), from €249,413 to €211,867
mainly Contributions, distributions and other (-€259,239) and Tax, wage and social debts (-€31,485)
- Receivables within one year -€24,707
down €24,707 (-57.7%), from €42,800 to €18,093
- Reserves -€211,891
no longer reported in 2025 (was €211,891)
- Other debts +€178,052
up €178,052 (+210.8%), from €84,473 to €262,525
- Tax, wage and social debts -€31,485
down €31,485 (-34.9%), from €90,209 to €58,724
- Trade debts +€6,741
up €6,741 (+25.5%), from €26,424 to €33,165
- Gross operating margin -€45,274
down €45,274 (-39.6%), from €114,237 to €68,963
- Taxes -€12,285
down €12,285 (-39.6%), from €31,002 to €18,717
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 | €415,877 | €357,294 | -€58,583 | -14.1% |
| Fixed assets | 21/28 | - | €3,154 | +€3,154 | |
| Tangible fixed assets | 22/27 | - | €3,154 | +€3,154 | |
| Plant, machinery and equipment | 23 | - | €1,495 | +€1,495 | |
| Furniture and vehicles | 24 | - | €1,660 | +€1,660 | |
| Current assets | 29/58 | €415,877 | €354,140 | -€61,737 | -14.8% |
| Stocks and contracts in progress | 3 | €123,318 | €123,318 | = | 0.0% |
| Stocks | 30/36 | €123,318 | €123,318 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,800 | €18,093 | -€24,707 | -57.7% |
| Trade receivables | 40 | €42,800 | €18,093 | -€24,707 | -57.7% |
| Cash at bank and in hand | 54/58 | €249,413 | €211,867 | -€37,546 | -15.1% |
| Deferred charges and accrued income | 490/1 | €346 | €862 | +€516 | +149.1% |
| Total equity and liabilities | 10/49 | €415,877 | €357,294 | -€58,583 | -14.1% |
| Equity | 10/15 | €214,771 | €2,880 | -€211,891 | -98.7% |
| Contributions | 10/11 | €2,880 | €2,880 | = | 0.0% |
| Reserves | 13 | €211,891 | - | -€211,891 | |
| Distributable reserves | 133 | €211,891 | - | -€211,891 | |
| Amounts payable | 17/49 | €201,106 | €354,414 | +€153,308 | +76.2% |
| Amounts payable within one year | 42/48 | €201,106 | €354,414 | +€153,308 | +76.2% |
| Trade debts | 44 | €26,424 | €33,165 | +€6,741 | +25.5% |
| Suppliers | 440/4 | €26,424 | €33,165 | +€6,741 | +25.5% |
| Taxes, remuneration and social security | 45 | €90,209 | €58,724 | -€31,485 | -34.9% |
| Taxes | 450/3 | €90,209 | €58,724 | -€31,485 | -34.9% |
| Other amounts payable | 47/48 | €84,473 | €262,525 | +€178,052 | +210.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €821 | +€821 | |
| Other operating charges | 640/8 | €488 | €1,599 | +€1,111 | +227.8% |
| Gross operating margin | 9900 | €114,237 | €68,963 | -€45,274 | -39.6% |
| Operating profit (loss) | 9901 | €113,749 | €66,543 | -€47,206 | -41.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €500 | €478 | -€22 | -4.4% |
| Recurring financial charges | 65 | €500 | €478 | -€22 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €113,249 | €66,065 | -€47,184 | -41.7% |
| Income taxes | 67/77 | €31,002 | €18,717 | -€12,285 | -39.6% |
| Profit (loss) for the period | 9904 | €82,247 | €47,348 | -€34,899 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €82,247 | €47,348 | -€34,899 | -42.4% |
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.