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
- Current investments +€50,000
new in 2025: €50,000
- Tangible fixed assets -€15,178
down €15,178 (-3.7%), from €410,868 to €395,690
of which Land and buildings: -€14,252
- Profit (loss) carried forward +€48,339
up €48,339 (+26.1%), from -€185,012 to -€136,673
- Gross operating margin +€27,468
up €27,468 (+75.5%), from €36,391 to €63,858
- Financial income +€2,404
up €2,404 (+36.0%), from €6,685 to €9,089
- Depreciation +€819
up €819 (+3.7%), from €21,977 to €22,796
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 | €753,714 | €801,072 | +€47,359 | +6.3% |
| Fixed assets | 21/28 | €410,868 | €395,690 | -€15,178 | -3.7% |
| Tangible fixed assets | 22/27 | €410,868 | €395,690 | -€15,178 | -3.7% |
| Land and buildings | 22 | €406,713 | €392,461 | -€14,252 | -3.5% |
| Plant, machinery and equipment | 23 | €422 | €46 | -€376 | -89.0% |
| Furniture and vehicles | 24 | €3,732 | €3,182 | -€550 | -14.7% |
| Current assets | 29/58 | €342,845 | €405,382 | +€62,537 | +18.2% |
| Amounts receivable within one year | 40/41 | €294,325 | €301,827 | +€7,502 | +2.5% |
| Other amounts receivable | 41 | €294,325 | €301,827 | +€7,502 | +2.5% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €47,447 | €52,467 | +€5,020 | +10.6% |
| Deferred charges and accrued income | 490/1 | €1,074 | €1,089 | +€15 | +1.4% |
| Total equity and liabilities | 10/49 | €753,714 | €801,072 | +€47,359 | +6.3% |
| Equity | 10/15 | €747,795 | €796,134 | +€48,339 | +6.5% |
| Contributions | 10/11 | €763,000 | €763,000 | = | 0.0% |
| Capital | 10 | €763,000 | €763,000 | = | 0.0% |
| Issued capital | 100 | €763,000 | €763,000 | = | 0.0% |
| Reserves | 13 | €169,807 | €169,807 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Legal reserve | 130 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | €166,089 | €166,089 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€185,012 | -€136,673 | +€48,339 | +26.1% |
| Amounts payable | 17/49 | €5,918 | €4,938 | -€980 | -16.6% |
| Amounts payable within one year | 42/48 | €618 | €4,938 | +€4,320 | +698.7% |
| Trade debts | 44 | €618 | €4,938 | +€4,320 | +698.7% |
| Suppliers | 440/4 | €618 | €4,938 | +€4,320 | +698.7% |
| Accrued charges and deferred income | 492/3 | €5,300 | - | -€5,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,977 | €22,796 | +€819 | +3.7% |
| Other operating charges | 640/8 | €1,864 | €1,782 | -€82 | -4.4% |
| Gross operating margin | 9900 | €36,391 | €63,858 | +€27,468 | +75.5% |
| Operating profit (loss) | 9901 | €12,550 | €39,280 | +€26,730 | +213.0% |
| Financial income | 75/76B | €6,685 | €9,089 | +€2,404 | +36.0% |
| Recurring financial income | 75 | €6,685 | €9,089 | +€2,404 | +36.0% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €19,207 | €48,339 | +€29,133 | +151.7% |
| Profit (loss) for the period | 9904 | €19,207 | €48,339 | +€29,133 | +151.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,207 | €48,339 | +€29,133 | +151.7% |
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 28 September 2026 via checked.be.