DIMO: what changed
Two financial 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 -€115,512
down €115,512 (-6.3%), from €1.8m to €1.7m
of which Land and buildings: -€108,396
- Debts after one year -€116,018
down €116,018 (-9.4%), from €1.2m to €1.1m
- Other debts -€47,887
down €47,887 (-36.8%), from €130,000 to €82,113
- Reserves +€46,174
up €46,174 (+5.0%), from €918,758 to €964,933
of which Distributable reserves: +€99,933
- Gross operating margin +€29,698
up €29,698 (+12.6%), from €236,223 to €265,921
- Depreciation +€16,369
up €16,369 (+16.5%), from €99,144 to €115,512
- Other operating charges -€14,065
down €14,065 (-21.8%), from €64,647 to €50,582
- Taxes +€6,408
up €6,408 (+23.8%), from €26,903 to €33,311
- Financial charges +€3,334
up €3,334 (+9.5%), from €34,926 to €38,260
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 | €2,736,713 | €2,586,148 | -€150,565 | -5.5% |
| Fixed assets | 21/28 | €1,830,175 | €1,714,663 | -€115,512 | -6.3% |
| Tangible fixed assets | 22/27 | €1,830,175 | €1,714,663 | -€115,512 | -6.3% |
| Land and buildings | 22 | €1,775,197 | €1,666,800 | -€108,396 | -6.1% |
| Plant, machinery and equipment | 23 | €54,978 | €47,862 | -€7,116 | -12.9% |
| Current assets | 29/58 | €906,538 | €871,485 | -€35,053 | -3.9% |
| Amounts receivable within one year | 40/41 | €841,804 | €831,493 | -€10,311 | -1.2% |
| Trade receivables | 40 | - | €8,000 | +€8,000 | |
| Other amounts receivable | 41 | €841,804 | €823,493 | -€18,311 | -2.2% |
| Cash at bank and in hand | 54/58 | €64,734 | €39,993 | -€24,742 | -38.2% |
| Total equity and liabilities | 10/49 | €2,736,713 | €2,586,148 | -€150,565 | -5.5% |
| Equity | 10/15 | €980,758 | €1,026,933 | +€46,174 | +4.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €918,758 | €964,933 | +€46,174 | +5.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €708,521 | €654,762 | -€53,759 | -7.6% |
| Distributable reserves | 133 | €204,037 | €303,971 | +€99,933 | +49.0% |
| Provisions and deferred taxes | 16 | €235,991 | €218,071 | -€17,920 | -7.6% |
| Deferred taxes | 168 | €235,991 | €218,071 | -€17,920 | -7.6% |
| Amounts payable | 17/49 | €1,519,964 | €1,341,144 | -€178,820 | -11.8% |
| Amounts payable after more than one year | 17 | €1,233,937 | €1,117,919 | -€116,018 | -9.4% |
| Financial debts | 170/4 | €1,233,937 | €1,117,919 | -€116,018 | -9.4% |
| Amounts payable within one year | 42/48 | €283,909 | €215,177 | -€68,732 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €118,570 | €116,018 | -€2,552 | -2.2% |
| Financial debts | 43 | €10,822 | €15,000 | +€4,178 | +38.6% |
| Credit institutions | 430/8 | €10,822 | €15,000 | +€4,178 | +38.6% |
| Trade debts | 44 | €10,421 | €2,046 | -€8,375 | -80.4% |
| Suppliers | 440/4 | €10,421 | €2,046 | -€8,375 | -80.4% |
| Taxes, remuneration and social security | 45 | €14,096 | €0 | -€14,096 | -100.0% |
| Taxes | 450/3 | €14,096 | €0 | -€14,096 | -100.0% |
| Other amounts payable | 47/48 | €130,000 | €82,113 | -€47,887 | -36.8% |
| Accrued charges and deferred income | 492/3 | €2,119 | €8,049 | +€5,930 | +279.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,144 | €115,512 | +€16,369 | +16.5% |
| Other operating charges | 640/8 | €64,647 | €50,582 | -€14,065 | -21.8% |
| Gross operating margin | 9900 | €236,223 | €265,921 | +€29,698 | +12.6% |
| Operating profit (loss) | 9901 | €72,432 | €99,826 | +€27,394 | +37.8% |
| Financial charges | 65/66B | €34,926 | €38,260 | +€3,334 | +9.5% |
| Recurring financial charges | 65 | €34,926 | €38,260 | +€3,334 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €37,506 | €61,566 | +€24,060 | +64.1% |
| Transfer from deferred taxes | 780 | €17,526 | €17,920 | +€393 | +2.2% |
| Income taxes | 67/77 | €26,903 | €33,311 | +€6,408 | +23.8% |
| Profit (loss) for the period | 9904 | €28,129 | €46,174 | +€18,045 | +64.1% |
| Transfer from tax-exempt reserves | 789 | €52,579 | €53,759 | +€1,180 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €80,708 | €99,933 | +€19,225 | +23.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.