DIMO MANAGEMENT: 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 MANAGEMENT
Largest movements
- Tangible fixed assets +€39,154
up €39,154 (+5182.9%), from €755 to €39,909
of which Furniture and vehicles: +€35,774
- Cash -€37,884
down €37,884 (-35.4%), from €106,972 to €69,088
mainly Contributions, distributions and other (-€125,599) and Investment in fixed assets (net) (-€47,156)
- Current investments -€25,000
down €25,000 (-14.3%), from €175,000 to €150,000
- Receivables within one year -€8,480
down €8,480 (-48.2%), from €17,601 to €9,121
of which Other amounts receivable: -€6,956
- Reserves -€87,175
down €87,175 (-32.7%), from €266,396 to €179,220
- Other debts +€51,231
up €51,231 (+2124.8%), from €2,411 to €53,643
- Tax, wage and social debts +€4,064
up €4,064 (+79.5%), from €5,112 to €9,176
- Gross operating margin +€11,858
up €11,858 (+23.2%), from €51,206 to €63,064
- Depreciation +€7,248
up €7,248 (+959.9%), from €755 to €8,003
- Financial charges +€2,481
up €2,481 (+392.6%), from €632 to €3,112
- Taxes +€715
up €715 (+4.5%), from €15,799 to €16,513
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 | €302,391 | €272,209 | -€30,183 | -10.0% |
| Fixed assets | 21/28 | €850 | €40,004 | +€39,154 | +4603.9% |
| Tangible fixed assets | 22/27 | €755 | €39,909 | +€39,154 | +5182.9% |
| Plant, machinery and equipment | 23 | €755 | €4,135 | +€3,380 | +447.4% |
| Furniture and vehicles | 24 | - | €35,774 | +€35,774 | |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €301,541 | €232,205 | -€69,336 | -23.0% |
| Amounts receivable within one year | 40/41 | €17,601 | €9,121 | -€8,480 | -48.2% |
| Trade receivables | 40 | €10,600 | €9,075 | -€1,525 | -14.4% |
| Other amounts receivable | 41 | €7,001 | €46 | -€6,956 | -99.3% |
| Current investments | 50/53 | €175,000 | €150,000 | -€25,000 | -14.3% |
| Cash at bank and in hand | 54/58 | €106,972 | €69,088 | -€37,884 | -35.4% |
| Deferred charges and accrued income | 490/1 | €1,968 | €3,996 | +€2,028 | +103.0% |
| Total equity and liabilities | 10/49 | €302,391 | €272,209 | -€30,183 | -10.0% |
| Equity | 10/15 | €292,438 | €205,262 | -€87,175 | -29.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €266,396 | €179,220 | -€87,175 | -32.7% |
| Distributable reserves | 133 | €266,396 | €179,220 | -€87,175 | -32.7% |
| Profit (loss) carried forward | 14 | €7,442 | €7,442 | = | 0.0% |
| Amounts payable | 17/49 | €9,953 | €66,946 | +€56,993 | +572.6% |
| Amounts payable within one year | 42/48 | €9,953 | €66,946 | +€56,993 | +572.6% |
| Trade debts | 44 | €2,430 | €4,127 | +€1,697 | +69.9% |
| Suppliers | 440/4 | €2,430 | €4,127 | +€1,697 | +69.9% |
| Taxes, remuneration and social security | 45 | €5,112 | €9,176 | +€4,064 | +79.5% |
| Taxes | 450/3 | €5,112 | €9,176 | +€4,064 | +79.5% |
| Other amounts payable | 47/48 | €2,411 | €53,643 | +€51,231 | +2124.8% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €755 | €8,003 | +€7,248 | +959.9% |
| Other operating charges | 640/8 | €1,117 | €821 | -€295 | -26.5% |
| Gross operating margin | 9900 | €51,206 | €63,064 | +€11,858 | +23.2% |
| Operating profit (loss) | 9901 | €49,334 | €54,240 | +€4,906 | +9.9% |
| Financial income | 75/76B | €4,270 | €3,809 | -€460 | -10.8% |
| Recurring financial income | 75 | €4,270 | €3,809 | -€460 | -10.8% |
| Financial charges | 65/66B | €632 | €3,112 | +€2,481 | +392.6% |
| Recurring financial charges | 65 | €632 | €3,112 | +€2,481 | +392.6% |
| Profit (loss) for the period before taxes | 9903 | €52,972 | €54,937 | +€1,965 | +3.7% |
| Income taxes | 67/77 | €15,799 | €16,513 | +€715 | +4.5% |
| Profit (loss) for the period | 9904 | €37,174 | €38,424 | +€1,250 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,174 | €38,424 | +€1,250 | +3.4% |
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 10 October 2026 via checked.be.