Dimmo: 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.
Dimmo
Largest movements
- Cash +€222,719
up €222,719 (+170.4%), from €130,704 to €353,423
mainly Current portion of long-term debt (+€106,764) and Depreciation (+€102,596)
- Receivables within one year -€82,558
down €82,558 (-28.5%), from €289,423 to €206,865
of which Other amounts receivable: -€104,546
- Reserves +€1.3m
up €1.3m (+421.2%), from €304,909 to €1.6m
of which Distributable reserves: +€1.3m
- Profit (loss) carried forward -€1.2m
down €1.2m (-100.0%), from €1.2m to €0
- Current portion of long-term debt +€106,764
up €106,764 (+126.7%), from €84,294 to €191,059
- Debts after one year -€31,059
down €31,059 (-62.7%), from €49,537 to €18,478
- Gross operating margin +€155,100
up €155,100 (+1594.7%), from €9,726 to €164,826
- Other operating charges -€76,155
down €76,155 (-95.8%), from €79,490 to €3,335
- Financial income -€60,887
down €60,887 (-99.2%), from €61,407 to €520
- Depreciation +€33,593
up €33,593 (+48.7%), from €69,003 to €102,596
- Financial charges -€4,747
down €4,747 (-35.0%), from €13,577 to €8,830
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 | €2,004,210 | €2,157,547 | +€153,336 | +7.7% |
| Fixed assets | 21/28 | €1,558,699 | €1,565,901 | +€7,202 | +0.5% |
| Tangible fixed assets | 22/27 | €1,483,699 | €1,490,901 | +€7,202 | +0.5% |
| Land and buildings | 22 | €1,435,920 | €1,422,443 | -€13,477 | -0.9% |
| Plant, machinery and equipment | 23 | €15,614 | €13,736 | -€1,878 | -12.0% |
| Furniture and vehicles | 24 | €32,165 | €54,723 | +€22,558 | +70.1% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €445,511 | €591,645 | +€146,134 | +32.8% |
| Amounts receivable within one year | 40/41 | €289,423 | €206,865 | -€82,558 | -28.5% |
| Trade receivables | 40 | €5,012 | €27,000 | +€21,988 | +438.8% |
| Other amounts receivable | 41 | €284,411 | €179,865 | -€104,546 | -36.8% |
| Current investments | 50/53 | €23,394 | €23,394 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €130,704 | €353,423 | +€222,719 | +170.4% |
| Deferred charges and accrued income | 490/1 | €1,990 | €7,963 | +€5,973 | +300.2% |
| Total equity and liabilities | 10/49 | €2,004,210 | €2,157,547 | +€153,336 | +7.7% |
| Equity | 10/15 | €1,860,781 | €1,911,324 | +€50,543 | +2.7% |
| Contributions | 10/11 | €322,262 | €322,262 | = | 0.0% |
| Capital | 10 | €322,262 | €322,262 | = | 0.0% |
| Issued capital | 100 | €322,262 | €322,262 | = | 0.0% |
| Reserves | 13 | €304,909 | €1,589,063 | +€1.3m | +421.2% |
| Non-distributable reserves | 130/1 | €32,226 | €32,226 | = | 0.0% |
| Legal reserve | 130 | €32,226 | €32,226 | = | 0.0% |
| Tax-exempt reserves | 132 | €272,683 | €272,683 | = | 0.0% |
| Distributable reserves | 133 | - | €1,284,154 | +€1.3m | |
| Profit (loss) carried forward | 14 | €1,233,610 | €0 | -€1.2m | -100.0% |
| Amounts payable | 17/49 | €143,429 | €246,223 | +€102,793 | +71.7% |
| Amounts payable after more than one year | 17 | €49,537 | €18,478 | -€31,059 | -62.7% |
| Financial debts | 170/4 | €49,537 | €18,478 | -€31,059 | -62.7% |
| Amounts payable within one year | 42/48 | €93,893 | €227,744 | +€133,852 | +142.6% |
| Current portion of amounts payable after more than one year | 42 | €84,294 | €191,059 | +€106,764 | +126.7% |
| Trade debts | 44 | €0 | €777 | +€777 | |
| Suppliers | 440/4 | €0 | €777 | +€777 | |
| Advances received on contracts in progress | 46 | - | €20,806 | +€20,806 | |
| Taxes, remuneration and social security | 45 | €3,182 | €8,961 | +€5,779 | +181.6% |
| Taxes | 450/3 | €3,182 | €8,961 | +€5,779 | +181.6% |
| Other amounts payable | 47/48 | €6,416 | €6,142 | -€275 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,003 | €102,596 | +€33,593 | +48.7% |
| Other operating charges | 640/8 | €79,490 | €3,335 | -€76,155 | -95.8% |
| Gross operating margin | 9900 | €9,726 | €164,826 | +€155,100 | +1594.7% |
| Operating profit (loss) | 9901 | -€138,767 | €58,894 | +€197,662 | |
| Financial income | 75/76B | €61,407 | €520 | -€60,887 | -99.2% |
| Recurring financial income | 75 | €61,407 | €520 | -€60,887 | -99.2% |
| Financial charges | 65/66B | €13,577 | €8,830 | -€4,747 | -35.0% |
| Recurring financial charges | 65 | €13,577 | €8,830 | -€4,747 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | -€90,937 | €50,584 | +€141,521 | |
| Income taxes | 67/77 | €28 | €41 | +€13 | +48.1% |
| Profit (loss) for the period | 9904 | -€90,964 | €50,543 | +€141,508 | |
| Profit (loss) for the period to be appropriated | 9905 | -€90,964 | €50,543 | +€141,508 |
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 10 October 2026 via checked.be.