DIMMOGEST: 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.
DIMMOGEST
Largest movements
- Tangible fixed assets -€191,289
down €191,289 (-46.9%), from €407,439 to €216,150
of which Land and buildings: -€198,074
- Receivables within one year -€10,285
down €10,285 (-84.2%), from €12,217 to €1,932
of which Other amounts receivable: -€10,083
- Cash +€6,610
up €6,610 (+130.2%), from €5,075 to €11,686
mainly Investment in fixed assets (net) (+€173,168) and Depreciation (+€18,120)
- Debts after one year -€149,804
down €149,804 (-98.6%), from €151,984 to €2,180
of which Financial debts: -€149,874
- Profit (loss) carried forward -€26,364
down €26,364 (-12.8%), from -€206,302 to -€232,666
- Current portion of long-term debt -€13,983
no longer reported in 2025 (was €13,983)
- Other debts -€6,612
down €6,612 (-2.5%), from €262,992 to €256,380
- Tax, wage and social debts +€6,224
new in 2025: €6,224
- Financial charges +€5,979
up €5,979 (+325.8%), from €1,835 to €7,814
- Depreciation -€1,815
down €1,815 (-9.1%), from €19,935 to €18,120
- Other operating charges +€397
up €397 (+10.8%), from €3,675 to €4,073
- Gross operating margin -€263
down €263 (-2.2%), from €11,718 to €11,456
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 | €426,024 | €231,186 | -€194,838 | -45.7% |
| Fixed assets | 21/28 | €408,489 | €217,200 | -€191,289 | -46.8% |
| Tangible fixed assets | 22/27 | €407,439 | €216,150 | -€191,289 | -46.9% |
| Land and buildings | 22 | €397,458 | €199,384 | -€198,074 | -49.8% |
| Plant, machinery and equipment | 23 | €2,865 | €3,769 | +€905 | +31.6% |
| Furniture and vehicles | 24 | €7,116 | €12,997 | +€5,880 | +82.6% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €17,536 | €13,986 | -€3,550 | -20.2% |
| Amounts receivable within one year | 40/41 | €12,217 | €1,932 | -€10,285 | -84.2% |
| Trade receivables | 40 | €2,134 | €1,932 | -€202 | -9.5% |
| Other amounts receivable | 41 | €10,083 | - | -€10,083 | |
| Cash at bank and in hand | 54/58 | €5,075 | €11,686 | +€6,610 | +130.2% |
| Deferred charges and accrued income | 490/1 | €244 | €369 | +€125 | +51.1% |
| Total equity and liabilities | 10/49 | €426,024 | €231,186 | -€194,838 | -45.7% |
| Equity | 10/15 | -€5,734 | -€35,710 | -€29,976 | -522.8% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€206,302 | -€232,666 | -€26,364 | -12.8% |
| Investment grants | 15 | €50,568 | €46,956 | -€3,612 | -7.1% |
| Amounts payable | 17/49 | €431,758 | €266,896 | -€164,862 | -38.2% |
| Amounts payable after more than one year | 17 | €151,984 | €2,180 | -€149,804 | -98.6% |
| Financial debts | 170/4 | €149,874 | - | -€149,874 | |
| Other amounts payable | 178/9 | €2,110 | €2,180 | +€70 | +3.3% |
| Amounts payable within one year | 42/48 | €277,799 | €263,849 | -€13,950 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €13,983 | - | -€13,983 | |
| Trade debts | 44 | €824 | €1,244 | +€421 | +51.1% |
| Suppliers | 440/4 | €824 | €1,244 | +€421 | +51.1% |
| Taxes, remuneration and social security | 45 | - | €6,224 | +€6,224 | |
| Taxes | 450/3 | - | €6,224 | +€6,224 | |
| Other amounts payable | 47/48 | €262,992 | €256,380 | -€6,612 | -2.5% |
| Accrued charges and deferred income | 492/3 | €1,975 | €867 | -€1,108 | -56.1% |
| Non-recurring operating income | 76A | - | €884 | +€884 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,935 | €18,120 | -€1,815 | -9.1% |
| Other operating charges | 640/8 | €3,675 | €4,073 | +€397 | +10.8% |
| Non-recurring operating charges | 66A | - | €11,425 | +€11,425 | |
| Gross operating margin | 9900 | €11,718 | €11,456 | -€263 | -2.2% |
| Operating profit (loss) | 9901 | -€11,892 | -€22,163 | -€10,270 | -86.4% |
| Financial income | 75/76B | €3,685 | €3,612 | -€73 | -2.0% |
| Recurring financial income | 75 | €3,685 | €3,612 | -€73 | -2.0% |
| Financial charges | 65/66B | €1,835 | €7,814 | +€5,979 | +325.8% |
| Recurring financial charges | 65 | €1,835 | €7,814 | +€5,979 | +325.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,042 | -€26,364 | -€16,323 | -162.5% |
| Income taxes | 67/77 | €95 | - | -€95 | |
| Profit (loss) for the period | 9904 | -€10,137 | -€26,364 | -€16,228 | -160.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,137 | -€26,364 | -€16,228 | -160.1% |
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 3 October 2026 via checked.be.