DIMO: 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.
DIMO
Largest movements
- Tangible fixed assets -€16,948
down €16,948 (-14.8%), from €114,200 to €97,252
of which Land and buildings: -€16,000
- Cash +€1,291
new in 2025: €1,291
mainly Depreciation (+€16,947) and Net result for the year (+€3,617)
- Debts after one year -€10,237
down €10,237 (-66.4%), from €15,417 to €5,180
- Other debts -€7,000
down €7,000 (-43.8%), from €16,000 to €9,000
- Profit (loss) carried forward +€3,617
up €3,617 (+14.2%), from -€25,500 to -€21,883
- Tax, wage and social debts -€2,926
down €2,926 (-70.0%), from €4,181 to €1,255
- Gross operating margin +€14,838
up €14,838 (+97.6%), from €15,203 to €30,041
- Other operating charges +€404
up €404 (+4.7%), from €8,607 to €9,011
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 | €115,062 | €98,543 | -€16,519 | -14.4% |
| Fixed assets | 21/28 | €114,200 | €97,252 | -€16,948 | -14.8% |
| Tangible fixed assets | 22/27 | €114,200 | €97,252 | -€16,948 | -14.8% |
| Land and buildings | 22 | €112,284 | €96,284 | -€16,000 | -14.2% |
| Plant, machinery and equipment | 23 | €1,916 | €968 | -€948 | -49.5% |
| Current assets | 29/58 | €862 | €1,291 | +€429 | +49.8% |
| Current investments | 50/53 | €862 | - | -€862 | |
| Cash at bank and in hand | 54/58 | - | €1,291 | +€1,291 | |
| Total equity and liabilities | 10/49 | €115,062 | €98,543 | -€16,519 | -14.4% |
| Equity | 10/15 | €69,000 | €72,617 | +€3,617 | +5.2% |
| Contributions | 10/11 | €94,500 | €94,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,500 | -€21,883 | +€3,617 | +14.2% |
| Amounts payable | 17/49 | €46,062 | €25,926 | -€20,136 | -43.7% |
| Amounts payable after more than one year | 17 | €15,417 | €5,180 | -€10,237 | -66.4% |
| Financial debts | 170/4 | €15,417 | €5,180 | -€10,237 | -66.4% |
| Amounts payable within one year | 42/48 | €30,645 | €20,746 | -€9,899 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €10,077 | €10,238 | +€161 | +1.6% |
| Trade debts | 44 | €387 | €253 | -€134 | -34.6% |
| Suppliers | 440/4 | €387 | €253 | -€134 | -34.6% |
| Taxes, remuneration and social security | 45 | €4,181 | €1,255 | -€2,926 | -70.0% |
| Taxes | 450/3 | €4,181 | €1,255 | -€2,926 | -70.0% |
| Other amounts payable | 47/48 | €16,000 | €9,000 | -€7,000 | -43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,959 | €16,947 | -€12 | -0.1% |
| Other operating charges | 640/8 | €8,607 | €9,011 | +€404 | +4.7% |
| Gross operating margin | 9900 | €15,203 | €30,041 | +€14,838 | +97.6% |
| Operating profit (loss) | 9901 | -€10,363 | €4,083 | +€14,446 | |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €621 | €466 | -€155 | -25.0% |
| Recurring financial charges | 65 | €621 | €466 | -€155 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,967 | €3,617 | +€14,584 | |
| Profit (loss) for the period | 9904 | -€10,967 | €3,617 | +€14,584 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,967 | €3,617 | +€14,584 |
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 8 October 2026 via checked.be.