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
- Cash +€51,459
up €51,459 (+859.2%), from €5,989 to €57,448
mainly Other debts (+€40,972) and Depreciation (+€40,254)
- Tangible fixed assets -€22,446
down €22,446 (-6.1%), from €366,548 to €344,102
of which Land and buildings: -€17,169
- Receivables within one year +€4,620
up €4,620 (+198.1%), from €2,332 to €6,952
of which Other amounts receivable: +€3,703
- Other debts +€40,972
up €40,972 (+23.2%), from €176,774 to €217,746
- Debts after one year -€24,604
down €24,604 (-46.8%), from €52,604 to €28,000
- Profit (loss) carried forward +€22,236
up €22,236 (+42.0%), from -€52,983 to -€30,748
- Gross operating margin +€23,157
up €23,157 (+34.3%), from €67,485 to €90,642
- Taxes +€5,149
up €5,149 (+1503.3%), from €343 to €5,491
- Financial charges -€3,097
down €3,097 (-19.8%), from €15,679 to €12,582
- Depreciation +€1,716
up €1,716 (+4.5%), from €38,538 to €40,254
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 | €375,160 | €408,812 | +€33,652 | +9.0% |
| Fixed assets | 21/28 | €366,548 | €344,102 | -€22,446 | -6.1% |
| Tangible fixed assets | 22/27 | €366,548 | €344,102 | -€22,446 | -6.1% |
| Land and buildings | 22 | €356,110 | €338,940 | -€17,169 | -4.8% |
| Plant, machinery and equipment | 23 | €4,587 | €3,026 | -€1,561 | -34.0% |
| Furniture and vehicles | 24 | €5,852 | €2,136 | -€3,716 | -63.5% |
| Current assets | 29/58 | €8,611 | €64,709 | +€56,098 | +651.5% |
| Amounts receivable within one year | 40/41 | €2,332 | €6,952 | +€4,620 | +198.1% |
| Trade receivables | 40 | €2,204 | €3,121 | +€917 | +41.6% |
| Other amounts receivable | 41 | €129 | €3,831 | +€3,703 | +2879.1% |
| Cash at bank and in hand | 54/58 | €5,989 | €57,448 | +€51,459 | +859.2% |
| Deferred charges and accrued income | 490/1 | €290 | €309 | +€19 | +6.5% |
| Total equity and liabilities | 10/49 | €375,160 | €408,812 | +€33,652 | +9.0% |
| Equity | 10/15 | €110,024 | €130,879 | +€20,854 | +19.0% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Capital | 10 | €148,736 | €148,736 | = | 0.0% |
| Issued capital | 100 | €148,736 | €148,736 | = | 0.0% |
| Reserves | 13 | €14,271 | €12,890 | -€1,381 | -9.7% |
| Tax-exempt reserves | 132 | €14,271 | €12,890 | -€1,381 | -9.7% |
| Profit (loss) carried forward | 14 | -€52,983 | -€30,748 | +€22,236 | +42.0% |
| Provisions and deferred taxes | 16 | €7,349 | €6,638 | -€711 | -9.7% |
| Deferred taxes | 168 | €7,349 | €6,638 | -€711 | -9.7% |
| Amounts payable | 17/49 | €257,787 | €271,296 | +€13,509 | +5.2% |
| Amounts payable after more than one year | 17 | €52,604 | €28,000 | -€24,604 | -46.8% |
| Financial debts | 170/4 | €52,604 | €28,000 | -€24,604 | -46.8% |
| Amounts payable within one year | 42/48 | €205,039 | €243,207 | +€38,168 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €23,940 | €22,175 | -€1,765 | -7.4% |
| Taxes, remuneration and social security | 45 | €4,324 | €3,286 | -€1,038 | -24.0% |
| Taxes | 450/3 | €4,324 | €3,286 | -€1,038 | -24.0% |
| Other amounts payable | 47/48 | €176,774 | €217,746 | +€40,972 | +23.2% |
| Accrued charges and deferred income | 492/3 | €144 | €89 | -€55 | -38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,538 | €40,254 | +€1,716 | +4.5% |
| Other operating charges | 640/8 | €11,940 | €12,247 | +€307 | +2.6% |
| Gross operating margin | 9900 | €67,485 | €90,642 | +€23,157 | +34.3% |
| Operating profit (loss) | 9901 | €17,006 | €38,141 | +€21,134 | +124.3% |
| Financial income | 75/76B | €259 | €76 | -€183 | -70.6% |
| Recurring financial income | 75 | €259 | €76 | -€183 | -70.6% |
| Financial charges | 65/66B | €15,679 | €12,582 | -€3,097 | -19.8% |
| Recurring financial charges | 65 | €15,679 | €12,582 | -€3,097 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €1,586 | €25,635 | +€24,048 | +1515.9% |
| Transfer from deferred taxes | 780 | €711 | €711 | = | 0.0% |
| Income taxes | 67/77 | €343 | €5,491 | +€5,149 | +1503.3% |
| Profit (loss) for the period | 9904 | €1,955 | €20,854 | +€18,899 | +966.7% |
| Transfer from tax-exempt reserves | 789 | €1,381 | €1,381 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,336 | €22,236 | +€18,899 | +566.5% |
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.