DIMMAT: 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.
DIMMAT
Largest movements
- Receivables within one year -€8,663
down €8,663 (-6.7%), from €128,978 to €120,315
of which Trade receivables: -€28,622
- Cash -€3,203
down €3,203 (-42.4%), from €7,562 to €4,359
mainly Accrued charges and deferred income (-€11,225) and Tax, wage and social debts (-€3,752)
- Accrued charges and deferred income -€11,225
down €11,225 (-68.8%), from €16,305 to €5,080
- Tax, wage and social debts -€3,752
down €3,752 (-16.1%), from €23,349 to €19,597
- Reserves +€3,005
up €3,005 (+9.7%), from €30,855 to €33,860
of which Distributable reserves: +€3,005
- Gross operating margin -€14,081
down €14,081 (-52.6%), from €26,762 to €12,681
- Taxes -€4,366
down €4,366 (-62.8%), from €6,947 to €2,581
- Financial charges +€3,019
up €3,019 (+82.0%), from €3,682 to €6,702
of which Financial charges: +€3,056
- Write-downs -€555
no longer reported in 2025 (was €555)
- Financial income +€277
up €277 (+318.6%), from €87 to €364
of which Non-recurring financial income: +€248
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 | €152,221 | €140,357 | -€11,865 | -7.8% |
| Current assets | 29/58 | €152,221 | €140,357 | -€11,865 | -7.8% |
| Amounts receivable within one year | 40/41 | €128,978 | €120,315 | -€8,663 | -6.7% |
| Trade receivables | 40 | €33,702 | €5,080 | -€28,622 | -84.9% |
| Other amounts receivable | 41 | €95,276 | €115,235 | +€19,959 | +20.9% |
| Cash at bank and in hand | 54/58 | €7,562 | €4,359 | -€3,203 | -42.4% |
| Deferred charges and accrued income | 490/1 | €15,682 | €15,683 | +€2 | 0.0% |
| Total equity and liabilities | 10/49 | €152,221 | €140,357 | -€11,865 | -7.8% |
| Equity | 10/15 | €87,786 | €90,792 | +€3,006 | +3.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €30,855 | €33,860 | +€3,005 | +9.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €28,995 | €32,000 | +€3,005 | +10.4% |
| Profit (loss) carried forward | 14 | €44,531 | €44,532 | +€1 | 0.0% |
| Amounts payable | 17/49 | €64,435 | €49,565 | -€14,871 | -23.1% |
| Amounts payable within one year | 42/48 | €48,130 | €44,485 | -€3,646 | -7.6% |
| Trade debts | 44 | €24,781 | €24,888 | +€106 | +0.4% |
| Suppliers | 440/4 | €24,781 | €24,888 | +€106 | +0.4% |
| Taxes, remuneration and social security | 45 | €23,349 | €19,597 | -€3,752 | -16.1% |
| Taxes | 450/3 | €23,349 | €19,597 | -€3,752 | -16.1% |
| Accrued charges and deferred income | 492/3 | €16,305 | €5,080 | -€11,225 | -68.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €555 | - | -€555 | |
| Other operating charges | 640/8 | €800 | €757 | -€43 | -5.4% |
| Gross operating margin | 9900 | €26,762 | €12,681 | -€14,081 | -52.6% |
| Operating profit (loss) | 9901 | €25,407 | €11,924 | -€13,483 | -53.1% |
| Financial income | 75/76B | €87 | €364 | +€277 | +318.6% |
| Recurring financial income | 75 | €87 | €116 | +€29 | +33.4% |
| Non-recurring financial income | 76B | - | €248 | +€248 | |
| Financial charges | 65/66B | €3,682 | €6,702 | +€3,019 | +82.0% |
| Recurring financial charges | 65 | €3,437 | €6,493 | +€3,056 | +88.9% |
| Non-recurring financial charges | 66B | €245 | €208 | -€37 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €21,812 | €5,587 | -€16,225 | -74.4% |
| Income taxes | 67/77 | €6,947 | €2,581 | -€4,366 | -62.8% |
| Profit (loss) for the period | 9904 | €14,865 | €3,006 | -€11,859 | -79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,865 | €3,006 | -€11,859 | -79.8% |
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 12 October 2026 via checked.be.