DIMMOP: 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.
What changed
DIMMOP
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€27,851
2024 · -€21,256-€6,595
Equity
€850,376
2024 · €882,786-€32,411
Cash
€16,076
2024 · €6,633+€9,443
Balance sheet total
€2.4m
2024 · €2.5m-€102,799
Largest movements
Assets
- Tangible fixed assets -€115,274
down €115,274 (-4.8%), from €2.4m to €2.3m
of which Land and buildings: -€110,465
Equity and liabilities
- Debts after one year -€73,067
down €73,067 (-5.6%), from €1.3m to €1.2m
- Reserves -€45,061
down €45,061 (-6.3%), from €710,850 to €665,789
of which Tax-exempt reserves: -€45,061
Income statement
- Financial charges +€9,597
up €9,597 (+29.6%), from €32,405 to €42,002
- Financial income +€2,621
up €2,621 (+98.8%), from €2,653 to €5,274
- Depreciation +€1,578
up €1,578 (+1.4%), from €113,696 to €115,274
- Taxes -€1,237
down €1,237 (-12.8%), from €9,685 to €8,448
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.
Result 2024
-€21,256
Gross operating margin
+€825
Depreciation
-€1,578
Other operating charges
-€102
Financial income
+€2,621
Financial charges
-€9,597
Taxes
+€1,237
Result 2025
-€27,851
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.
From operations
+€89,043
Investment
-€200
Financing
-€79,400
Cash 2024
€6,633
From operations (derived)
+€89,043
Net result for the year
-€27,851
Depreciation
+€115,274
Receivables within one year
-€3,576
Deferred charges and accrued income
+€744
Provisions
-€15,020
Trade debts
+€14,844
Tax, wage and social debts
+€6,883
Other debts
+€2,026
Accrued charges and deferred income
-€4,282
Investment (derived)
-€200
Current investments
-€200
Financing
-€79,400
Debts after one year
-€73,067
Current portion of long-term debt
-€1,773
Contributions, distributions and other
-€4,560
Cash 2025
€16,076
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,522,561 | €2,419,761 | -€102,799 | -4.1% |
| Fixed assets | 21/28 | €2,409,094 | €2,293,820 | -€115,274 | -4.8% |
| Tangible fixed assets | 22/27 | €2,409,094 | €2,293,820 | -€115,274 | -4.8% |
| Land and buildings | 22 | €2,393,813 | €2,283,348 | -€110,465 | -4.6% |
| Plant, machinery and equipment | 23 | €14,183 | €9,789 | -€4,394 | -31.0% |
| Furniture and vehicles | 24 | €1,098 | €683 | -€415 | -37.8% |
| Current assets | 29/58 | €113,467 | €125,942 | +€12,475 | +11.0% |
| Amounts receivable within one year | 40/41 | €9,397 | €12,974 | +€3,576 | +38.1% |
| Trade receivables | 40 | €3,129 | - | -€3,129 | |
| Other amounts receivable | 41 | €6,268 | €12,974 | +€6,706 | +107.0% |
| Current investments | 50/53 | €84,616 | €84,815 | +€200 | +0.2% |
| Cash at bank and in hand | 54/58 | €6,633 | €16,076 | +€9,443 | +142.4% |
| Deferred charges and accrued income | 490/1 | €12,821 | €12,077 | -€744 | -5.8% |
| Total equity and liabilities | 10/49 | €2,522,561 | €2,419,761 | -€102,799 | -4.1% |
| Equity | 10/15 | €882,786 | €850,376 | -€32,411 | -3.7% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €710,850 | €665,789 | -€45,061 | -6.3% |
| Tax-exempt reserves | 132 | €654,350 | €609,289 | -€45,061 | -6.9% |
| Distributable reserves | 133 | €56,500 | €56,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,937 | €119,587 | +€12,650 | +11.8% |
| Provisions and deferred taxes | 16 | €218,117 | €203,096 | -€15,020 | -6.9% |
| Deferred taxes | 168 | €218,117 | €203,096 | -€15,020 | -6.9% |
| Amounts payable | 17/49 | €1,421,658 | €1,366,290 | -€55,368 | -3.9% |
| Amounts payable after more than one year | 17 | €1,298,825 | €1,225,758 | -€73,067 | -5.6% |
| Financial debts | 170/4 | €1,298,825 | €1,225,758 | -€73,067 | -5.6% |
| Amounts payable within one year | 42/48 | €117,115 | €139,096 | +€21,981 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €74,840 | €73,067 | -€1,773 | -2.4% |
| Trade debts | 44 | €3,729 | €18,573 | +€14,844 | +398.1% |
| Suppliers | 440/4 | €3,729 | €18,573 | +€14,844 | +398.1% |
| Taxes, remuneration and social security | 45 | €6,675 | €13,559 | +€6,883 | +103.1% |
| Taxes | 450/3 | €6,675 | €13,559 | +€6,883 | +103.1% |
| Other amounts payable | 47/48 | €31,871 | €33,898 | +€2,026 | +6.4% |
| Accrued charges and deferred income | 492/3 | €5,718 | €1,435 | -€4,282 | -74.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,696 | €115,274 | +€1,578 | +1.4% |
| Other operating charges | 640/8 | €3,626 | €3,728 | +€102 | +2.8% |
| Gross operating margin | 9900 | €120,482 | €121,307 | +€825 | +0.7% |
| Operating profit (loss) | 9901 | €3,161 | €2,304 | -€856 | -27.1% |
| Financial income | 75/76B | €2,653 | €5,274 | +€2,621 | +98.8% |
| Recurring financial income | 75 | €2,653 | €5,274 | +€2,621 | +98.8% |
| Financial charges | 65/66B | €32,405 | €42,002 | +€9,597 | +29.6% |
| Recurring financial charges | 65 | €32,405 | €42,002 | +€9,597 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | -€26,591 | -€34,423 | -€7,832 | -29.5% |
| Transfer from deferred taxes | 780 | €15,020 | €15,020 | = | 0.0% |
| Income taxes | 67/77 | €9,685 | €8,448 | -€1,237 | -12.8% |
| Profit (loss) for the period | 9904 | -€21,256 | -€27,851 | -€6,595 | -31.0% |
| Transfer from tax-exempt reserves | 789 | €45,061 | €45,061 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,805 | €17,210 | -€6,595 | -27.7% |
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 1 October 2026 via checked.be.