Dimmoti: 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.
Dimmoti
Largest movements
- Tangible fixed assets -€12,654
down €12,654 (-2.3%), from €558,450 to €545,796
of which Land and buildings: -€11,645
- Cash -€8,569
down €8,569 (-93.0%), from €9,211 to €642
mainly Net result for the year (-€24,783) and Investment in fixed assets (net) (-€15,455)
- Profit (loss) carried forward -€17,401
down €17,401 (-41.4%), from -€42,024 to -€59,425
- Other debts +€17,355
up €17,355 (+28.1%), from €61,700 to €79,055
- Reserves -€7,382
down €7,382 (-3.5%), from €212,894 to €205,512
of which Tax-exempt reserves: -€7,382
- Debts after one year -€6,713
down €6,713 (-5.5%), from €123,054 to €116,341
- Gross operating margin -€8,913
down €8,913 (-57.0%), from €15,650 to €6,737
- Financial charges +€890
up €890 (+29.5%), from €3,018 to €3,908
- Other operating charges -€677
down €677 (-20.0%), from €3,376 to €2,699
- Depreciation +€244
up €244 (+0.9%), from €27,865 to €28,109
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 | €568,521 | €546,463 | -€22,058 | -3.9% |
| Fixed assets | 21/28 | €558,450 | €545,796 | -€12,654 | -2.3% |
| Tangible fixed assets | 22/27 | €558,450 | €545,796 | -€12,654 | -2.3% |
| Land and buildings | 22 | €556,418 | €544,773 | -€11,645 | -2.1% |
| Furniture and vehicles | 24 | €2,032 | €1,023 | -€1,009 | -49.6% |
| Current assets | 29/58 | €10,071 | €667 | -€9,404 | -93.4% |
| Current investments | 50/53 | €25 | €25 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,211 | €642 | -€8,569 | -93.0% |
| Deferred charges and accrued income | 490/1 | €835 | €0 | -€835 | -100.0% |
| Total equity and liabilities | 10/49 | €568,521 | €546,463 | -€22,058 | -3.9% |
| Equity | 10/15 | €232,870 | €208,087 | -€24,783 | -10.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €212,894 | €205,512 | -€7,382 | -3.5% |
| Tax-exempt reserves | 132 | €206,694 | €199,312 | -€7,382 | -3.6% |
| Distributable reserves | 133 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,024 | -€59,425 | -€17,401 | -41.4% |
| Provisions and deferred taxes | 16 | €139,269 | €134,295 | -€4,974 | -3.6% |
| Deferred taxes | 168 | €139,269 | €134,295 | -€4,974 | -3.6% |
| Amounts payable | 17/49 | €196,382 | €204,081 | +€7,699 | +3.9% |
| Amounts payable after more than one year | 17 | €123,054 | €116,341 | -€6,713 | -5.5% |
| Financial debts | 170/4 | €123,054 | €116,341 | -€6,713 | -5.5% |
| Amounts payable within one year | 42/48 | €73,328 | €87,740 | +€14,412 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €6,595 | €6,713 | +€118 | +1.8% |
| Trade debts | 44 | €3,274 | €199 | -€3,075 | -93.9% |
| Suppliers | 440/4 | €3,274 | €199 | -€3,075 | -93.9% |
| Taxes, remuneration and social security | 45 | €1,759 | €1,773 | +€15 | +0.8% |
| Taxes | 450/3 | €1,759 | €1,773 | +€15 | +0.8% |
| Other amounts payable | 47/48 | €61,700 | €79,055 | +€17,355 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,865 | €28,109 | +€244 | +0.9% |
| Other operating charges | 640/8 | €3,376 | €2,699 | -€677 | -20.0% |
| Gross operating margin | 9900 | €15,650 | €6,737 | -€8,913 | -57.0% |
| Operating profit (loss) | 9901 | -€15,591 | -€24,070 | -€8,480 | -54.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,018 | €3,908 | +€890 | +29.5% |
| Recurring financial charges | 65 | €3,018 | €3,908 | +€890 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,609 | -€27,977 | -€9,368 | -50.3% |
| Transfer from deferred taxes | 780 | €4,974 | €4,974 | = | 0.0% |
| Income taxes | 67/77 | €1,759 | €1,779 | +€21 | +1.2% |
| Profit (loss) for the period | 9904 | -€15,394 | -€24,783 | -€9,389 | -61.0% |
| Transfer from tax-exempt reserves | 789 | €7,382 | €7,382 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,012 | -€17,401 | -€9,389 | -117.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.