DIMMO PROJECTS: 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 PROJECTS
Largest movements
- Stocks and contracts +€6.4m
up €6.4m (+906%), from €707,878 to €7.1m
of which Contracts in progress: +€6.4m
- Cash +€650,747
up €650,747 (+163%), from €399,101 to €1.0m
mainly Other debts (+€5.7m) and Advances received (+€571,525)
- Receivables within one year -€434,338
down €434,338 (-93.9%), from €462,723 to €28,385
of which Trade receivables: -€392,412
- Other debts +€5.7m
up €5.7m (+846%), from €672,093 to €6.4m
- Advances received +€571,525
new in 2025: €571,525
- Reserves +€182,800
up €182,800 (+21.8%), from €837,200 to €1.0m
- Tax, wage and social debts +€115,030
new in 2025: €115,030
- Trade debts +€91,991
up €91,991 (+44.3%), from €207,750 to €299,741
- Gross operating margin +€134,685
up €134,685 (+57.6%), from €234,001 to €368,685
- Financial charges +€34,808
up €34,808 (+289%), from €12,035 to €46,843
- Depreciation +€30,930
up €30,930 (+66.6%), from €46,430 to €77,360
- Taxes +€19,029
up €19,029 (+45.4%), from €41,916 to €60,945
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.
Derived cash bridge
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 | €1,873,875 | €8,515,374 | +€6.6m | +354% |
| Fixed assets | 21/28 | €295,652 | €274,843 | -€20,808 | -7.0% |
| Tangible fixed assets | 22/27 | €295,652 | €274,843 | -€20,808 | -7.0% |
| Plant, machinery and equipment | 23 | €121,151 | €107,164 | -€13,987 | -11.5% |
| Furniture and vehicles | 24 | €82,341 | €98,701 | +€16,360 | +19.9% |
| Leasing and similar rights | 25 | €92,159 | €68,978 | -€23,181 | -25.2% |
| Current assets | 29/58 | €1,578,224 | €8,240,530 | +€6.7m | +422% |
| Stocks and contracts in progress | 3 | €707,878 | €7,123,880 | +€6.4m | +906% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Contracts in progress | 37 | €706,878 | €7,122,880 | +€6.4m | +908% |
| Amounts receivable within one year | 40/41 | €462,723 | €28,385 | -€434,338 | -93.9% |
| Trade receivables | 40 | €396,714 | €4,302 | -€392,412 | -98.9% |
| Other amounts receivable | 41 | €66,009 | €24,083 | -€41,926 | -63.5% |
| Cash at bank and in hand | 54/58 | €399,101 | €1,049,848 | +€650,747 | +163% |
| Deferred charges and accrued income | 490/1 | €8,522 | €38,417 | +€29,896 | +351% |
| Total equity and liabilities | 10/49 | €1,873,875 | €8,515,374 | +€6.6m | +354% |
| Equity | 10/15 | €947,280 | €1,130,068 | +€182,788 | +19.3% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €837,200 | €1,020,000 | +€182,800 | +21.8% |
| Distributable reserves | 133 | €837,200 | €1,020,000 | +€182,800 | +21.8% |
| Profit (loss) carried forward | 14 | €80 | €68 | -€12 | -15.3% |
| Amounts payable | 17/49 | €926,595 | €7,385,306 | +€6.5m | +697% |
| Amounts payable within one year | 42/48 | €918,995 | €7,342,246 | +€6.4m | +699% |
| Current portion of amounts payable after more than one year | 42 | €39,152 | - | -€39,152 | |
| Trade debts | 44 | €207,750 | €299,741 | +€91,991 | +44.3% |
| Suppliers | 440/4 | €207,750 | €299,741 | +€91,991 | +44.3% |
| Advances received on contracts in progress | 46 | - | €571,525 | +€571,525 | |
| Taxes, remuneration and social security | 45 | - | €115,030 | +€115,030 | |
| Taxes | 450/3 | - | €115,030 | +€115,030 | |
| Other amounts payable | 47/48 | €672,093 | €6,355,950 | +€5.7m | +846% |
| Accrued charges and deferred income | 492/3 | €7,600 | €43,060 | +€35,460 | +467% |
| Non-recurring operating income | 76A | - | €16,529 | +€16,529 | |
| Remuneration, social security and pensions | 62 | €131 | - | -€131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,430 | €77,360 | +€30,930 | +66.6% |
| Other operating charges | 640/8 | €1,707 | €1,966 | +€259 | +15.2% |
| Gross operating margin | 9900 | €234,001 | €368,685 | +€134,685 | +57.6% |
| Operating profit (loss) | 9901 | €185,734 | €289,359 | +€103,626 | +55.8% |
| Financial income | 75/76B | €2,726 | €1,217 | -€1,510 | -55.4% |
| Recurring financial income | 75 | €2,726 | €1,217 | -€1,510 | -55.4% |
| Financial charges | 65/66B | €12,035 | €46,843 | +€34,808 | +289% |
| Recurring financial charges | 65 | €12,035 | €46,843 | +€34,808 | +289% |
| Profit (loss) for the period before taxes | 9903 | €176,425 | €243,733 | +€67,308 | +38.2% |
| Income taxes | 67/77 | €41,916 | €60,945 | +€19,029 | +45.4% |
| Profit (loss) for the period | 9904 | €134,508 | €182,788 | +€48,279 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €134,508 | €182,788 | +€48,279 | +35.9% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.