DIMO Construct: 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 Construct
Largest movements
- Cash -€74,799
down €74,799 (-47.4%), from €157,735 to €82,936
mainly Investment in fixed assets (net) (-€76,731) and Contributions, distributions and other (-€40,000)
- Tangible fixed assets +€66,542
up €66,542 (+27.0%), from €246,351 to €312,893
of which Land and buildings: +€67,881
- Receivables within one year +€5,010
up €5,010 (+94.8%), from €5,287 to €10,297
of which Trade receivables: +€5,000
- Reserves -€38,596
down €38,596 (-46.2%), from €83,596 to €45,000
- Tax, wage and social debts +€22,068
up €22,068 (+530.7%), from €4,158 to €26,227
- Other debts +€18,339
up €18,339 (+38.4%), from €47,766 to €66,105
- Debts after one year -€7,151
down €7,151 (-2.2%), from €329,570 to €322,419
- Gross operating margin -€63,385
down €63,385 (-59.4%), from €106,761 to €43,375
- Taxes +€15,555
up €15,555 (+299.7%), from €5,191 to €20,745
- Depreciation -€7,295
down €7,295 (-41.7%), from €17,483 to €10,189
- Financial charges +€2,027
up €2,027 (+48.1%), from €4,215 to €6,242
- Other operating charges +€1,151
up €1,151 (+100.2%), from €1,149 to €2,300
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 | €490,398 | €486,366 | -€4,032 | -0.8% |
| Fixed assets | 21/28 | €326,289 | €392,831 | +€66,542 | +20.4% |
| Tangible fixed assets | 22/27 | €246,351 | €312,893 | +€66,542 | +27.0% |
| Land and buildings | 22 | €244,713 | €312,593 | +€67,881 | +27.7% |
| Plant, machinery and equipment | 23 | €685 | €88 | -€597 | -87.2% |
| Furniture and vehicles | 24 | €953 | €211 | -€742 | -77.8% |
| Financial fixed assets | 28 | €79,938 | €79,938 | = | 0.0% |
| Current assets | 29/58 | €164,109 | €93,535 | -€70,574 | -43.0% |
| Amounts receivable within one year | 40/41 | €5,287 | €10,297 | +€5,010 | +94.8% |
| Trade receivables | 40 | €5,285 | €10,285 | +€5,000 | +94.6% |
| Other amounts receivable | 41 | €2 | €12 | +€10 | +466.7% |
| Cash at bank and in hand | 54/58 | €157,735 | €82,936 | -€74,799 | -47.4% |
| Deferred charges and accrued income | 490/1 | €1,087 | €302 | -€785 | -72.2% |
| Total equity and liabilities | 10/49 | €490,398 | €486,366 | -€4,032 | -0.8% |
| Equity | 10/15 | €89,596 | €53,494 | -€36,101 | -40.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €83,596 | €45,000 | -€38,596 | -46.2% |
| Distributable reserves | 133 | €83,596 | €45,000 | -€38,596 | -46.2% |
| Profit (loss) carried forward | 14 | - | €2,494 | +€2,494 | |
| Amounts payable | 17/49 | €400,802 | €432,871 | +€32,069 | +8.0% |
| Amounts payable after more than one year | 17 | €329,570 | €322,419 | -€7,151 | -2.2% |
| Financial debts | 170/4 | €329,570 | €322,419 | -€7,151 | -2.2% |
| Amounts payable within one year | 42/48 | €70,123 | €106,762 | +€36,639 | +52.3% |
| Current portion of amounts payable after more than one year | 42 | €11,726 | €7,151 | -€4,575 | -39.0% |
| Trade debts | 44 | €6,472 | €7,279 | +€807 | +12.5% |
| Suppliers | 440/4 | €6,472 | €7,279 | +€807 | +12.5% |
| Taxes, remuneration and social security | 45 | €4,158 | €26,227 | +€22,068 | +530.7% |
| Taxes | 450/3 | €4,158 | €26,227 | +€22,068 | +530.7% |
| Other amounts payable | 47/48 | €47,766 | €66,105 | +€18,339 | +38.4% |
| Accrued charges and deferred income | 492/3 | €1,109 | €3,690 | +€2,581 | +232.7% |
| Non-recurring operating income | 76A | €78,308 | €0 | -€78,308 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,483 | €10,189 | -€7,295 | -41.7% |
| Other operating charges | 640/8 | €1,149 | €2,300 | +€1,151 | +100.2% |
| Gross operating margin | 9900 | €106,761 | €43,375 | -€63,385 | -59.4% |
| Operating profit (loss) | 9901 | €88,128 | €30,886 | -€57,242 | -65.0% |
| Financial charges | 65/66B | €4,215 | €6,242 | +€2,027 | +48.1% |
| Recurring financial charges | 65 | €4,215 | €6,242 | +€2,027 | +48.1% |
| Profit (loss) for the period before taxes | 9903 | €83,913 | €24,644 | -€59,269 | -70.6% |
| Income taxes | 67/77 | €5,191 | €20,745 | +€15,555 | +299.7% |
| Profit (loss) for the period | 9904 | €78,722 | €3,899 | -€74,824 | -95.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,722 | €3,899 | -€74,824 | -95.0% |
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 5 October 2026 via checked.be.