DIMMACO: 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.
DIMMACO
Largest movements
- Cash +€115,273
up €115,273 (+3975.9%), from €2,899 to €118,172
mainly Net result for the year (+€83,784) and Depreciation (+€40,159)
- Reserves +€83,784
up €83,784 (+15.7%), from €534,291 to €618,075
of which Distributable reserves: +€86,474
- Debts after one year +€26,667
up €26,667 (+36.4%), from €73,333 to €100,000
- Tax, wage and social debts +€23,138
up €23,138 (+4976.7%), from €465 to €23,603
- Accrued charges and deferred income -€20,336
down €20,336 (-7.8%), from €259,678 to €239,343
- Financial income +€189,012
up €189,012 (+2571.7%), from €7,350 to €196,362
- Financial charges +€50,384
up €50,384 (+152.1%), from €33,127 to €83,510
- Taxes +€26,935
up €26,935 (+1291.3%), from €2,086 to €29,021
- Gross operating margin -€9,969
down €9,969 (-18.2%), from €54,878 to €44,909
- Depreciation +€4,963
up €4,963 (+14.1%), from €35,195 to €40,159
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 | €1,377,125 | €1,491,917 | +€114,792 | +8.3% |
| Fixed assets | 21/28 | €487,269 | €486,991 | -€278 | -0.1% |
| Tangible fixed assets | 22/27 | €487,268 | €486,990 | -€278 | -0.1% |
| Land and buildings | 22 | €410,253 | €416,916 | +€6,663 | +1.6% |
| Furniture and vehicles | 24 | €1,631 | €1,147 | -€484 | -29.7% |
| Other tangible fixed assets | 26 | €75,384 | €68,928 | -€6,457 | -8.6% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €889,855 | €1,004,925 | +€115,070 | +12.9% |
| Amounts receivable after more than one year | 29 | €533,051 | €533,051 | = | 0.0% |
| Trade receivables | 290 | €533,051 | €533,051 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,778 | €9,304 | -€3,474 | -27.2% |
| Trade receivables | 40 | €2,106 | €6,222 | +€4,116 | +195.4% |
| Other amounts receivable | 41 | €10,672 | €3,082 | -€7,589 | -71.1% |
| Current investments | 50/53 | €337,116 | €341,147 | +€4,031 | +1.2% |
| Cash at bank and in hand | 54/58 | €2,899 | €118,172 | +€115,273 | +3975.9% |
| Deferred charges and accrued income | 490/1 | €4,011 | €3,251 | -€760 | -19.0% |
| Total equity and liabilities | 10/49 | €1,377,125 | €1,491,917 | +€114,792 | +8.3% |
| Equity | 10/15 | €997,361 | €1,081,145 | +€83,784 | +8.4% |
| Contributions | 10/11 | €463,070 | €463,070 | = | 0.0% |
| Reserves | 13 | €534,291 | €618,075 | +€83,784 | +15.7% |
| Tax-exempt reserves | 132 | €24,671 | €21,980 | -€2,691 | -10.9% |
| Distributable reserves | 133 | €509,621 | €596,095 | +€86,474 | +17.0% |
| Provisions and deferred taxes | 16 | €8,224 | €7,327 | -€897 | -10.9% |
| Deferred taxes | 168 | €8,224 | €7,327 | -€897 | -10.9% |
| Amounts payable | 17/49 | €371,540 | €403,445 | +€31,905 | +8.6% |
| Amounts payable after more than one year | 17 | €73,333 | €100,000 | +€26,667 | +36.4% |
| Financial debts | 170/4 | €73,333 | €100,000 | +€26,667 | +36.4% |
| Amounts payable within one year | 42/48 | €38,529 | €64,103 | +€25,574 | +66.4% |
| Current portion of amounts payable after more than one year | 42 | €33,333 | €33,333 | = | 0.0% |
| Financial debts | 43 | €650 | €0 | -€650 | -100.0% |
| Credit institutions | 430/8 | €650 | €0 | -€650 | -100.0% |
| Trade debts | 44 | €4,081 | €7,166 | +€3,086 | +75.6% |
| Suppliers | 440/4 | €4,081 | €7,166 | +€3,086 | +75.6% |
| Taxes, remuneration and social security | 45 | €465 | €23,603 | +€23,138 | +4976.7% |
| Taxes | 450/3 | €465 | €23,603 | +€23,138 | +4976.7% |
| Accrued charges and deferred income | 492/3 | €259,678 | €239,343 | -€20,336 | -7.8% |
| Non-recurring operating income | 76A | €4,460 | €0 | -€4,460 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,195 | €40,159 | +€4,963 | +14.1% |
| Other operating charges | 640/8 | €5,522 | €5,694 | +€172 | +3.1% |
| Gross operating margin | 9900 | €54,878 | €44,909 | -€9,969 | -18.2% |
| Operating profit (loss) | 9901 | €14,160 | -€944 | -€15,104 | |
| Financial income | 75/76B | €7,350 | €196,362 | +€189,012 | +2571.7% |
| Recurring financial income | 75 | €7,350 | €196,362 | +€189,012 | +2571.7% |
| Financial charges | 65/66B | €33,127 | €83,510 | +€50,384 | +152.1% |
| Recurring financial charges | 65 | €33,127 | €83,510 | +€50,384 | +152.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,617 | €111,908 | +€123,524 | |
| Transfer from deferred taxes | 780 | €452 | €897 | +€445 | +98.6% |
| Income taxes | 67/77 | €2,086 | €29,021 | +€26,935 | +1291.3% |
| Profit (loss) for the period | 9904 | -€13,251 | €83,784 | +€97,035 | |
| Transfer from tax-exempt reserves | 789 | €1,355 | €2,691 | +€1,336 | +98.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,896 | €86,474 | +€98,371 |
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 8 October 2026 via checked.be.