DIMM: 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.
DIMM
Largest movements
- Cash +€118,559
up €118,559 (+44.2%), from €268,304 to €386,863
mainly Other debts (+€163,091) and Net result for the year (+€145,356)
- Deferred charges and accrued income -€31,091
down €31,091 (-25.0%), from €124,488 to €93,397
- Current investments +€20,826
up €20,826 (+6.8%), from €304,538 to €325,364
- Other debts +€163,091
new in 2025: €163,091
- Reserves -€53,690
down €53,690 (-8.2%), from €651,451 to €597,760
- Gross operating margin -€24,864
down €24,864 (-10.3%), from €241,236 to €216,372
- Taxes -€11,884
down €11,884 (-15.9%), from €74,752 to €62,868
- Financial income -€4,911
down €4,911 (-55.0%), from €8,929 to €4,018
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 | €731,111 | €841,551 | +€110,441 | +15.1% |
| Fixed assets | 21/28 | €12,173 | €10,261 | -€1,912 | -15.7% |
| Tangible fixed assets | 22/27 | €12,173 | €10,261 | -€1,912 | -15.7% |
| Furniture and vehicles | 24 | €12,173 | €10,261 | -€1,912 | -15.7% |
| Current assets | 29/58 | €718,937 | €831,290 | +€112,353 | +15.6% |
| Amounts receivable within one year | 40/41 | €21,608 | €25,666 | +€4,059 | +18.8% |
| Trade receivables | 40 | €20,483 | €25,080 | +€4,597 | +22.4% |
| Other amounts receivable | 41 | €1,124 | €586 | -€538 | -47.9% |
| Current investments | 50/53 | €304,538 | €325,364 | +€20,826 | +6.8% |
| Cash at bank and in hand | 54/58 | €268,304 | €386,863 | +€118,559 | +44.2% |
| Deferred charges and accrued income | 490/1 | €124,488 | €93,397 | -€31,091 | -25.0% |
| Total equity and liabilities | 10/49 | €731,111 | €841,551 | +€110,441 | +15.1% |
| Equity | 10/15 | €703,169 | €649,479 | -€53,690 | -7.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €651,451 | €597,760 | -€53,690 | -8.2% |
| Distributable reserves | 133 | €651,451 | €597,760 | -€53,690 | -8.2% |
| Profit (loss) carried forward | 14 | €50,719 | €50,719 | = | 0.0% |
| Amounts payable | 17/49 | €27,941 | €192,072 | +€164,131 | +587.4% |
| Amounts payable within one year | 42/48 | €27,941 | €192,072 | +€164,131 | +587.4% |
| Trade debts | 44 | €2,362 | €2,413 | +€51 | +2.2% |
| Suppliers | 440/4 | €2,362 | €2,413 | +€51 | +2.2% |
| Taxes, remuneration and social security | 45 | €25,579 | €26,568 | +€989 | +3.9% |
| Taxes | 450/3 | €25,579 | €26,568 | +€989 | +3.9% |
| Other amounts payable | 47/48 | - | €163,091 | +€163,091 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,105 | €9,120 | +€1,016 | +12.5% |
| Other operating charges | 640/8 | €1,478 | €765 | -€713 | -48.3% |
| Gross operating margin | 9900 | €241,236 | €216,372 | -€24,864 | -10.3% |
| Operating profit (loss) | 9901 | €231,653 | €206,486 | -€25,167 | -10.9% |
| Financial income | 75/76B | €8,929 | €4,018 | -€4,911 | -55.0% |
| Recurring financial income | 75 | €8,929 | €4,018 | -€4,911 | -55.0% |
| Financial charges | 65/66B | €3,198 | €2,279 | -€919 | -28.7% |
| Recurring financial charges | 65 | €3,198 | €2,279 | -€919 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €237,383 | €208,225 | -€29,159 | -12.3% |
| Income taxes | 67/77 | €74,752 | €62,868 | -€11,884 | -15.9% |
| Profit (loss) for the period | 9904 | €162,631 | €145,356 | -€17,275 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €162,631 | €145,356 | -€17,275 | -10.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.