DIMMA DESIGN: 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.
DIMMA DESIGN
Largest movements
- Tangible fixed assets +€73,501
up €73,501 (+8.5%), from €865,975 to €939,476
of which Land and buildings: +€73,111
- Cash -€42,032
down €42,032 (-53.9%), from €77,992 to €35,960
mainly Investment in fixed assets (net) (-€154,801) and Debts after one year (-€41,486)
- Intangible fixed assets -€34,324
down €34,324 (-85.6%), from €40,079 to €5,755
- Receivables within one year +€10,485
up €10,485 (+41.6%), from €25,175 to €35,660
of which Trade receivables: +€8,030
- Other debts +€58,917
up €58,917 (+9.6%), from €612,581 to €671,498
- Debts after one year -€41,486
down €41,486 (-100.0%), from €41,486 to €0
- Trade debts -€27,175
down €27,175 (-65.6%), from €41,399 to €14,224
- Gross operating margin +€19,798
up €19,798 (+14.0%), from €141,297 to €161,095
- Taxes +€4,545
up €4,545 (+362.8%), from €1,253 to €5,798
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 | €1,016,348 | €1,032,451 | +€16,103 | +1.6% |
| Fixed assets | 21/28 | €908,979 | €948,156 | +€39,177 | +4.3% |
| Intangible fixed assets | 21 | €40,079 | €5,755 | -€34,324 | -85.6% |
| Tangible fixed assets | 22/27 | €865,975 | €939,476 | +€73,501 | +8.5% |
| Land and buildings | 22 | €816,448 | €889,558 | +€73,111 | +9.0% |
| Plant, machinery and equipment | 23 | €38,164 | €19,626 | -€18,538 | -48.6% |
| Furniture and vehicles | 24 | €11,364 | €30,292 | +€18,929 | +166.6% |
| Financial fixed assets | 28 | €2,925 | €2,925 | = | 0.0% |
| Current assets | 29/58 | €107,369 | €84,295 | -€23,074 | -21.5% |
| Stocks and contracts in progress | 3 | €1,549 | €9,404 | +€7,855 | +507.2% |
| Stocks | 30/36 | €1,549 | €9,404 | +€7,855 | +507.2% |
| Amounts receivable within one year | 40/41 | €25,175 | €35,660 | +€10,485 | +41.6% |
| Trade receivables | 40 | €25,175 | €33,205 | +€8,030 | +31.9% |
| Other amounts receivable | 41 | - | €2,455 | +€2,455 | |
| Cash at bank and in hand | 54/58 | €77,992 | €35,960 | -€42,032 | -53.9% |
| Deferred charges and accrued income | 490/1 | €2,654 | €3,271 | +€618 | +23.3% |
| Total equity and liabilities | 10/49 | €1,016,348 | €1,032,451 | +€16,103 | +1.6% |
| Equity | 10/15 | €237,674 | €250,235 | +€12,560 | +5.3% |
| Contributions | 10/11 | €180,239 | €180,239 | = | 0.0% |
| Capital | 10 | €180,239 | €180,239 | = | 0.0% |
| Issued capital | 100 | €180,239 | €180,239 | = | 0.0% |
| Reserves | 13 | €60,625 | €69,924 | +€9,299 | +15.3% |
| Non-distributable reserves | 130/1 | €18,024 | €18,024 | = | 0.0% |
| Legal reserve | 130 | €18,024 | €18,024 | = | 0.0% |
| Distributable reserves | 133 | €42,601 | €51,900 | +€9,299 | +21.8% |
| Profit (loss) carried forward | 14 | -€3,190 | €71 | +€3,261 | |
| Amounts payable | 17/49 | €778,674 | €782,216 | +€3,543 | +0.5% |
| Amounts payable after more than one year | 17 | €41,486 | €0 | -€41,486 | -100.0% |
| Financial debts | 170/4 | €41,486 | €0 | -€41,486 | -100.0% |
| Amounts payable within one year | 42/48 | €704,106 | €739,620 | +€35,515 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €44,820 | €41,486 | -€3,334 | -7.4% |
| Trade debts | 44 | €41,399 | €14,224 | -€27,175 | -65.6% |
| Suppliers | 440/4 | €41,399 | €14,224 | -€27,175 | -65.6% |
| Taxes, remuneration and social security | 45 | €5,306 | €12,413 | +€7,107 | +133.9% |
| Taxes | 450/3 | €5,306 | €12,413 | +€7,107 | +133.9% |
| Other amounts payable | 47/48 | €612,581 | €671,498 | +€58,917 | +9.6% |
| Accrued charges and deferred income | 492/3 | €33,083 | €42,596 | +€9,514 | +28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115,269 | €115,624 | +€355 | +0.3% |
| Other operating charges | 640/8 | €23,740 | €23,796 | +€56 | +0.2% |
| Gross operating margin | 9900 | €141,297 | €161,095 | +€19,798 | +14.0% |
| Operating profit (loss) | 9901 | €2,288 | €21,674 | +€19,387 | +847.3% |
| Financial income | 75/76B | €43 | €0 | -€42 | -99.9% |
| Recurring financial income | 75 | €43 | €0 | -€42 | -99.9% |
| Financial charges | 65/66B | €4,614 | €3,317 | -€1,297 | -28.1% |
| Recurring financial charges | 65 | €4,614 | €3,317 | -€1,297 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,283 | €18,358 | +€20,641 | |
| Income taxes | 67/77 | €1,253 | €5,798 | +€4,545 | +362.8% |
| Profit (loss) for the period | 9904 | -€3,536 | €12,560 | +€16,096 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,536 | €12,560 | +€16,096 |
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 11 October 2026 via checked.be.