DIMKISOL: 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.
DIMKISOL
Largest movements
- Cash -€121,321
down €121,321 (-32.5%), from €373,030 to €251,709
mainly Contributions, distributions and other (-€175,000) and Receivables within one year (-€75,312)
- Receivables within one year +€75,312
up €75,312 (+51.3%), from €146,845 to €222,157
of which Trade receivables: +€79,456
- Receivables after one year +€25,502
up €25,502 (+2.3%), from €1.1m to €1.1m
- Tangible fixed assets +€24,238
up €24,238 (+32.8%), from €73,848 to €98,087
of which Plant, machinery and equipment: +€26,402
- Stocks and contracts +€21,754
up €21,754 (+9.0%), from €240,635 to €262,389
- Trade debts -€41,911
down €41,911 (-36.5%), from €114,793 to €72,882
- Tax, wage and social debts +€39,413
up €39,413 (+159%), from €24,821 to €64,234
of which Taxes: +€38,758
- Debts after one year +€28,026
new in 2025: €28,026
- Gross operating margin -€53,531
down €53,531 (-15.3%), from €349,454 to €295,923
- Taxes -€13,851
down €13,851 (-19.3%), from €71,874 to €58,023
- Other operating charges +€5,363
up €5,363 (+99.3%), from €5,403 to €10,766
- Staff costs -€3,806
down €3,806 (-5.1%), from €75,269 to €71,464
- Financial charges +€3,773
up €3,773 (+224%), from €1,681 to €5,454
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 | €1,936,700 | €1,959,151 | +€22,451 | +1.2% |
| Fixed assets | 21/28 | €80,828 | €102,268 | +€21,440 | +26.5% |
| Intangible fixed assets | 21 | €6,980 | €4,182 | -€2,799 | -40.1% |
| Tangible fixed assets | 22/27 | €73,848 | €98,087 | +€24,238 | +32.8% |
| Land and buildings | 22 | €68,806 | €68,230 | -€577 | -0.8% |
| Plant, machinery and equipment | 23 | €2,384 | €28,786 | +€26,402 | +1,108% |
| Furniture and vehicles | 24 | €1,413 | €241 | -€1,172 | -83.0% |
| Other tangible fixed assets | 26 | €1,246 | €830 | -€415 | -33.3% |
| Current assets | 29/58 | €1,855,872 | €1,856,883 | +€1,011 | +0.1% |
| Amounts receivable after more than one year | 29 | €1,091,510 | €1,117,012 | +€25,502 | +2.3% |
| Other amounts receivable | 291 | €1,091,510 | €1,117,012 | +€25,502 | +2.3% |
| Stocks and contracts in progress | 3 | €240,635 | €262,389 | +€21,754 | +9.0% |
| Stocks | 30/36 | €240,635 | €262,389 | +€21,754 | +9.0% |
| Amounts receivable within one year | 40/41 | €146,845 | €222,157 | +€75,312 | +51.3% |
| Trade receivables | 40 | €140,437 | €219,892 | +€79,456 | +56.6% |
| Other amounts receivable | 41 | €6,409 | €2,265 | -€4,144 | -64.7% |
| Cash at bank and in hand | 54/58 | €373,030 | €251,709 | -€121,321 | -32.5% |
| Deferred charges and accrued income | 490/1 | €3,852 | €3,616 | -€235 | -6.1% |
| Total equity and liabilities | 10/49 | €1,936,700 | €1,959,151 | +€22,451 | +1.2% |
| Equity | 10/15 | €1,495,189 | €1,486,501 | -€8,688 | -0.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €1,433,215 | €1,424,528 | -€8,688 | -0.6% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €1,427,018 | €1,418,330 | -€8,688 | -0.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €441,512 | €472,650 | +€31,138 | +7.1% |
| Amounts payable after more than one year | 17 | - | €28,026 | +€28,026 | |
| Financial debts | 170/4 | - | €28,026 | +€28,026 | |
| Amounts payable within one year | 42/48 | €441,483 | €444,624 | +€3,141 | +0.7% |
| Financial debts | 43 | €1,007 | €3,088 | +€2,081 | +207% |
| Credit institutions | 430/8 | €1,007 | €3,088 | +€2,081 | +207% |
| Trade debts | 44 | €114,793 | €72,882 | -€41,911 | -36.5% |
| Suppliers | 440/4 | €114,793 | €72,882 | -€41,911 | -36.5% |
| Taxes, remuneration and social security | 45 | €24,821 | €64,234 | +€39,413 | +159% |
| Taxes | 450/3 | €23,198 | €61,956 | +€38,758 | +167% |
| Remuneration and social security | 454/9 | €1,623 | €2,278 | +€655 | +40.4% |
| Other amounts payable | 47/48 | €300,862 | €304,420 | +€3,558 | +1.2% |
| Accrued charges and deferred income | 492/3 | €29 | €0 | -€29 | -100% |
| Remuneration, social security and pensions | 62 | €75,269 | €71,464 | -€3,806 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,526 | €9,247 | +€721 | +8.5% |
| Other operating charges | 640/8 | €5,403 | €10,766 | +€5,363 | +99.3% |
| Non-recurring operating charges | 66A | - | €762 | +€762 | |
| Gross operating margin | 9900 | €349,454 | €295,923 | -€53,531 | -15.3% |
| Operating profit (loss) | 9901 | €260,257 | €203,685 | -€56,572 | -21.7% |
| Financial income | 75/76B | €26,123 | €26,105 | -€18 | -0.1% |
| Recurring financial income | 75 | €26,123 | €26,105 | -€18 | -0.1% |
| Financial charges | 65/66B | €1,681 | €5,454 | +€3,773 | +224% |
| Recurring financial charges | 65 | €1,681 | €5,454 | +€3,773 | +224% |
| Profit (loss) for the period before taxes | 9903 | €284,699 | €224,336 | -€60,363 | -21.2% |
| Income taxes | 67/77 | €71,874 | €58,023 | -€13,851 | -19.3% |
| Profit (loss) for the period | 9904 | €212,824 | €166,312 | -€46,512 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €212,824 | €166,312 | -€46,512 | -21.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.