DIMMEL: 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.
What changed
DIMMEL
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€5,486
2024 · -€4,746-€740
Equity
€528,046
2024 · €533,532-€5,486
Cash
€48,362
2024 · €30,040+€18,322
Balance sheet total
€1.1m
2024 · €1.1m-€28,122
Largest movements
Assets
- Tangible fixed assets -€47,314
down €47,314 (-4.3%), from €1.1m to €1.0m
- Cash +€18,322
up €18,322 (+61.0%), from €30,040 to €48,362
mainly Depreciation (+€47,314) and Other debts (+€9,908)
Equity and liabilities
- Debts after one year -€21,028
down €21,028 (-8.4%), from €251,794 to €230,766
Income statement
- Gross operating margin -€1,525
down €1,525 (-2.4%), from €62,847 to €61,321
- Taxes -€693
down €693 (-10.3%), from €6,719 to €6,027
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.
Result 2024
-€4,746
Gross operating margin
-€1,525
Other operating charges
-€376
Financial income
-€16
Financial charges
+€485
Taxes
+€693
Result 2025
-€5,486
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.
From operations
+€39,062
Investment
€0
Financing
-€20,741
Cash 2024
€30,040
From operations (derived)
+€39,062
Net result for the year
-€5,486
Depreciation
+€47,314
Receivables within one year
-€500
Deferred charges and accrued income
-€371
Provisions
-€6,291
Trade debts
+€474
Tax, wage and social debts
-€4,615
Other debts
+€9,908
Accrued charges and deferred income
-€1,371
Financing
-€20,741
Debts after one year
-€21,028
Current portion of long-term debt
+€287
Cash 2025
€48,362
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,127,185 | €1,099,064 | -€28,122 | -2.5% |
| Fixed assets | 21/28 | €1,088,692 | €1,041,378 | -€47,314 | -4.3% |
| Tangible fixed assets | 22/27 | €1,088,692 | €1,041,378 | -€47,314 | -4.3% |
| Land and buildings | 22 | €1,088,692 | €1,041,378 | -€47,314 | -4.3% |
| Current assets | 29/58 | €38,493 | €57,686 | +€19,192 | +49.9% |
| Amounts receivable within one year | 40/41 | €5,400 | €5,900 | +€500 | +9.3% |
| Other amounts receivable | 41 | €5,400 | €5,900 | +€500 | +9.3% |
| Cash at bank and in hand | 54/58 | €30,040 | €48,362 | +€18,322 | +61.0% |
| Deferred charges and accrued income | 490/1 | €3,053 | €3,424 | +€371 | +12.1% |
| Total equity and liabilities | 10/49 | €1,127,185 | €1,099,064 | -€28,122 | -2.5% |
| Equity | 10/15 | €533,532 | €528,046 | -€5,486 | -1.0% |
| Contributions | 10/11 | €49,600 | €49,600 | = | 0.0% |
| Reserves | 13 | €483,932 | €478,446 | -€5,486 | -1.1% |
| Tax-exempt reserves | 132 | €340,762 | €321,890 | -€18,873 | -5.5% |
| Distributable reserves | 133 | €143,169 | €156,556 | +€13,386 | +9.4% |
| Provisions and deferred taxes | 16 | €113,588 | €107,297 | -€6,291 | -5.5% |
| Deferred taxes | 168 | €113,588 | €107,297 | -€6,291 | -5.5% |
| Amounts payable | 17/49 | €480,066 | €463,721 | -€16,344 | -3.4% |
| Amounts payable after more than one year | 17 | €251,794 | €230,766 | -€21,028 | -8.4% |
| Financial debts | 170/4 | €251,794 | €230,766 | -€21,028 | -8.4% |
| Amounts payable within one year | 42/48 | €220,643 | €226,698 | +€6,054 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €20,741 | €21,028 | +€287 | +1.4% |
| Trade debts | 44 | €569 | €1,043 | +€474 | +83.4% |
| Suppliers | 440/4 | €569 | €1,043 | +€474 | +83.4% |
| Taxes, remuneration and social security | 45 | €4,615 | - | -€4,615 | |
| Taxes | 450/3 | €4,615 | - | -€4,615 | |
| Other amounts payable | 47/48 | €194,719 | €204,627 | +€9,908 | +5.1% |
| Accrued charges and deferred income | 492/3 | €7,629 | €6,258 | -€1,371 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,314 | €47,314 | = | 0.0% |
| Other operating charges | 640/8 | €10,012 | €10,388 | +€376 | +3.8% |
| Gross operating margin | 9900 | €62,847 | €61,321 | -€1,525 | -2.4% |
| Operating profit (loss) | 9901 | €5,520 | €3,619 | -€1,901 | -34.4% |
| Financial income | 75/76B | €170 | €154 | -€16 | -9.7% |
| Recurring financial income | 75 | €170 | €154 | -€16 | -9.7% |
| Financial charges | 65/66B | €10,008 | €9,523 | -€485 | -4.8% |
| Recurring financial charges | 65 | €10,008 | €9,523 | -€485 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,318 | -€5,751 | -€1,433 | -33.2% |
| Transfer from deferred taxes | 780 | €6,291 | €6,291 | = | 0.0% |
| Income taxes | 67/77 | €6,719 | €6,027 | -€693 | -10.3% |
| Profit (loss) for the period | 9904 | -€4,746 | -€5,486 | -€740 | -15.6% |
| Transfer from tax-exempt reserves | 789 | €18,873 | €18,873 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,127 | €13,386 | -€740 | -5.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.