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
- Tangible fixed assets -€42,336
down €42,336 (-9.9%), from €429,129 to €386,793
- Receivables within one year +€5,116
up €5,116, from €0 to €5,116
of which Other amounts receivable: +€5,116
- Revaluation surpluses -€40,347
down €40,347 (-12.5%), from €322,779 to €282,432
- Reserves +€40,347
up €40,347 (+8.3%), from €486,029 to €526,377
of which Distributable reserves: +€40,347
- Profit (loss) carried forward -€28,613
down €28,613 (-7.2%), from -€396,050 to -€424,662
- Other debts -€10,556
down €10,556 (-100.0%), from €10,556 to €0
- Gross operating margin -€4,353
down €4,353 (-17.4%), from €24,961 to €20,608
- Taxes -€1,962
down €1,962 (-31.4%), from €6,239 to €4,277
- Other operating charges -€1,228
down €1,228 (-35.0%), from €3,511 to €2,282
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 | €439,288 | €402,623 | -€36,665 | -8.3% |
| Fixed assets | 21/28 | €429,129 | €386,793 | -€42,336 | -9.9% |
| Tangible fixed assets | 22/27 | €429,129 | €386,793 | -€42,336 | -9.9% |
| Land and buildings | 22 | €429,129 | €386,793 | -€42,336 | -9.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €10,158 | €15,829 | +€5,671 | +55.8% |
| Amounts receivable within one year | 40/41 | €0 | €5,116 | +€5,116 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €5,116 | +€5,116 | |
| Cash at bank and in hand | 54/58 | €9,690 | €10,223 | +€533 | +5.5% |
| Deferred charges and accrued income | 490/1 | €468 | €490 | +€22 | +4.7% |
| Total equity and liabilities | 10/49 | €439,288 | €402,623 | -€36,665 | -8.3% |
| Equity | 10/15 | €418,964 | €390,352 | -€28,613 | -6.8% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Revaluation surpluses | 12 | €322,779 | €282,432 | -€40,347 | -12.5% |
| Reserves | 13 | €486,029 | €526,377 | +€40,347 | +8.3% |
| 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 | €484,169 | €524,517 | +€40,347 | +8.3% |
| Profit (loss) carried forward | 14 | -€396,050 | -€424,662 | -€28,613 | -7.2% |
| Amounts payable | 17/49 | €20,323 | €12,271 | -€8,052 | -39.6% |
| Amounts payable after more than one year | 17 | €1,630 | €1,630 | = | 0.0% |
| Other amounts payable | 178/9 | €1,630 | €1,630 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,693 | €9,676 | -€9,018 | -48.2% |
| Trade debts | 44 | €2,948 | €209 | -€2,739 | -92.9% |
| Suppliers | 440/4 | €2,948 | €209 | -€2,739 | -92.9% |
| Taxes, remuneration and social security | 45 | €5,189 | €9,467 | +€4,277 | +82.4% |
| Taxes | 450/3 | €5,189 | €9,467 | +€4,277 | +82.4% |
| Other amounts payable | 47/48 | €10,556 | €0 | -€10,556 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €965 | +€965 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,230 | €42,336 | +€106 | +0.3% |
| Other operating charges | 640/8 | €3,511 | €2,282 | -€1,228 | -35.0% |
| Non-recurring operating charges | 66A | €442 | €0 | -€442 | -100.0% |
| Gross operating margin | 9900 | €24,961 | €20,608 | -€4,353 | -17.4% |
| Operating profit (loss) | 9901 | -€21,222 | -€24,010 | -€2,788 | -13.1% |
| Financial income | 75/76B | €0 | €1 | +€0 | +157.1% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +157.1% |
| Financial charges | 65/66B | €82 | €326 | +€244 | +297.6% |
| Recurring financial charges | 65 | €82 | €326 | +€244 | +297.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,304 | -€24,335 | -€3,032 | -14.2% |
| Income taxes | 67/77 | €6,239 | €4,277 | -€1,962 | -31.4% |
| Profit (loss) for the period | 9904 | -€27,543 | -€28,613 | -€1,070 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,543 | -€28,613 | -€1,070 | -3.9% |
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 9 October 2026 via checked.be.