DIMMO: 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.
DIMMO
Largest movements
- Receivables within one year +€77,334
up €77,334 (+8.4%), from €919,999 to €997,333
of which Trade receivables: +€103,221
- Stocks and contracts +€68,825
up €68,825 (+36.9%), from €186,367 to €255,192
- Cash -€59,298
down €59,298 (-19.6%), from €301,951 to €242,653
mainly Contributions, distributions and other (-€95,000) and Receivables within one year (-€77,334)
- Trade debts +€79,040
up €79,040 (+74.6%), from €105,904 to €184,944
- Other debts +€17,456
up €17,456 (+629.9%), from €2,771 to €20,228
- Gross operating margin +€134,805
up €134,805, from -€4,276 to €130,529
- Financial income -€21,430
down €21,430 (-89.7%), from €23,896 to €2,467
- Taxes +€9,478
up €9,478 (+1582.7%), from €599 to €10,077
- Financial charges +€2,325
up €2,325 (+23.8%), from €9,786 to €12,110
- Other operating charges -€1,809
down €1,809 (-37.0%), from €4,884 to €3,076
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 | €1,440,608 | €1,514,454 | +€73,846 | +5.1% |
| Fixed assets | 21/28 | €22,599 | €9,560 | -€13,039 | -57.7% |
| Tangible fixed assets | 22/27 | €21,949 | €8,910 | -€13,039 | -59.4% |
| Leasing and similar rights | 25 | €21,949 | €8,910 | -€13,039 | -59.4% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €1,418,009 | €1,504,894 | +€86,885 | +6.1% |
| Stocks and contracts in progress | 3 | €186,367 | €255,192 | +€68,825 | +36.9% |
| Stocks | 30/36 | €186,367 | €255,192 | +€68,825 | +36.9% |
| Amounts receivable within one year | 40/41 | €919,999 | €997,333 | +€77,334 | +8.4% |
| Trade receivables | 40 | €47,313 | €150,534 | +€103,221 | +218.2% |
| Other amounts receivable | 41 | €872,686 | €846,799 | -€25,886 | -3.0% |
| Cash at bank and in hand | 54/58 | €301,951 | €242,653 | -€59,298 | -19.6% |
| Deferred charges and accrued income | 490/1 | €9,692 | €9,717 | +€25 | +0.3% |
| Total equity and liabilities | 10/49 | €1,440,608 | €1,514,454 | +€73,846 | +5.1% |
| Equity | 10/15 | €1,118,892 | €1,118,586 | -€306 | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,106,492 | €1,106,186 | -€306 | 0.0% |
| Distributable reserves | 133 | €1,106,492 | €1,106,186 | -€306 | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €321,715 | €395,868 | +€74,153 | +23.0% |
| Amounts payable after more than one year | 17 | €11,158 | €0 | -€11,158 | -100.0% |
| Financial debts | 170/4 | €11,158 | €0 | -€11,158 | -100.0% |
| Amounts payable within one year | 42/48 | €310,557 | €395,868 | +€85,311 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | €12,705 | €11,158 | -€1,547 | -12.2% |
| Financial debts | 43 | €135,000 | €135,000 | = | 0.0% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €135,000 | €135,000 | = | 0.0% |
| Trade debts | 44 | €105,904 | €184,944 | +€79,040 | +74.6% |
| Suppliers | 440/4 | €105,904 | €184,944 | +€79,040 | +74.6% |
| Taxes, remuneration and social security | 45 | €54,177 | €44,539 | -€9,638 | -17.8% |
| Taxes | 450/3 | €49,177 | €41,539 | -€7,638 | -15.5% |
| Remuneration and social security | 454/9 | €5,000 | €3,000 | -€2,000 | -40.0% |
| Other amounts payable | 47/48 | €2,771 | €20,228 | +€17,456 | +629.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,039 | €13,039 | = | 0.0% |
| Other operating charges | 640/8 | €4,884 | €3,076 | -€1,809 | -37.0% |
| Gross operating margin | 9900 | -€4,276 | €130,529 | +€134,805 | |
| Operating profit (loss) | 9901 | -€22,199 | €114,415 | +€136,614 | |
| Financial income | 75/76B | €23,896 | €2,467 | -€21,430 | -89.7% |
| Recurring financial income | 75 | €23,896 | €2,467 | -€21,430 | -89.7% |
| Financial charges | 65/66B | €9,786 | €12,110 | +€2,325 | +23.8% |
| Recurring financial charges | 65 | €9,786 | €12,110 | +€2,325 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,088 | €104,771 | +€112,859 | |
| Income taxes | 67/77 | €599 | €10,077 | +€9,478 | +1582.7% |
| Profit (loss) for the period | 9904 | -€8,687 | €94,694 | +€103,381 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,687 | €94,694 | +€103,381 |
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 9 October 2026 via checked.be.