DIMMOBS: 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.
DIMMOBS
Largest movements
- Cash +€27,888
up €27,888 (+84.6%), from €32,946 to €60,834
mainly Net result for the year (+€40,505) and Other debts (+€18,577)
- Tangible fixed assets -€14,047
down €14,047 (-3.2%), from €441,268 to €427,221
- Profit (loss) carried forward -€43,475
no longer reported in 2025 (was €43,475)
- Reserves +€40,505
up €40,505 (+45.0%), from €90,017 to €130,522
of which Distributable reserves: +€42,382
- Other debts +€18,577
up €18,577 (+29.9%), from €62,199 to €80,776
- Financial charges -€8,645
down €8,645 (-68.7%), from €12,592 to €3,948
- Gross operating margin -€3,505
down €3,505 (-3.8%), from €92,939 to €89,434
- Financial income -€2,854
no longer reported in 2025 (was €2,854)
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 | €474,392 | €488,518 | +€14,126 | +3.0% |
| Fixed assets | 21/28 | €441,446 | €427,399 | -€14,047 | -3.2% |
| Tangible fixed assets | 22/27 | €441,268 | €427,221 | -€14,047 | -3.2% |
| Land and buildings | 22 | €441,268 | €427,221 | -€14,047 | -3.2% |
| Financial fixed assets | 28 | €178 | €178 | = | 0.0% |
| Current assets | 29/58 | €32,946 | €61,119 | +€28,173 | +85.5% |
| Cash at bank and in hand | 54/58 | €32,946 | €60,834 | +€27,888 | +84.6% |
| Deferred charges and accrued income | 490/1 | €0 | €285 | +€285 | |
| Total equity and liabilities | 10/49 | €474,392 | €488,518 | +€14,126 | +3.0% |
| Equity | 10/15 | €373,492 | €370,522 | -€2,970 | -0.8% |
| Contributions | 10/11 | €240,000 | €240,000 | = | 0.0% |
| Reserves | 13 | €90,017 | €130,522 | +€40,505 | +45.0% |
| Tax-exempt reserves | 132 | €49,260 | €47,383 | -€1,877 | -3.8% |
| Distributable reserves | 133 | €40,757 | €83,139 | +€42,382 | +104.0% |
| Profit (loss) carried forward | 14 | €43,475 | - | -€43,475 | |
| Provisions and deferred taxes | 16 | €16,420 | €15,794 | -€626 | -3.8% |
| Deferred taxes | 168 | €16,420 | €15,794 | -€626 | -3.8% |
| Amounts payable | 17/49 | €84,480 | €102,202 | +€17,721 | +21.0% |
| Amounts payable within one year | 42/48 | €84,480 | €102,202 | +€17,721 | +21.0% |
| Taxes, remuneration and social security | 45 | €22,282 | €21,426 | -€856 | -3.8% |
| Taxes | 450/3 | €22,282 | €21,426 | -€856 | -3.8% |
| Other amounts payable | 47/48 | €62,199 | €80,776 | +€18,577 | +29.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,047 | €14,047 | = | 0.0% |
| Other operating charges | 640/8 | €11,708 | €11,558 | -€150 | -1.3% |
| Gross operating margin | 9900 | €92,939 | €89,434 | -€3,505 | -3.8% |
| Operating profit (loss) | 9901 | €67,184 | €63,829 | -€3,355 | -5.0% |
| Financial income | 75/76B | €2,854 | - | -€2,854 | |
| Recurring financial income | 75 | €2,854 | - | -€2,854 | |
| Financial charges | 65/66B | €12,592 | €3,948 | -€8,645 | -68.7% |
| Recurring financial charges | 65 | €12,592 | €3,948 | -€8,645 | -68.7% |
| Profit (loss) for the period before taxes | 9903 | €57,446 | €59,881 | +€2,435 | +4.2% |
| Transfer from deferred taxes | 780 | €626 | €626 | = | 0.0% |
| Income taxes | 67/77 | €19,191 | €20,002 | +€811 | +4.2% |
| Profit (loss) for the period | 9904 | €38,881 | €40,505 | +€1,624 | +4.2% |
| Transfer from tax-exempt reserves | 789 | €1,877 | €1,877 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,758 | €42,382 | +€1,624 | +4.0% |
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 7 October 2026 via checked.be.