Dimorf: 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.
Dimorf
Largest movements
- Receivables within one year -€16,030
down €16,030 (-99.4%), from €16,128 to €98
- Deferred charges and accrued income -€13,600
no longer reported in 2025 (was €13,600)
- Tangible fixed assets -€5,174
down €5,174 (-2.9%), from €180,066 to €174,892
of which Land and buildings: -€5,136
- Profit (loss) carried forward -€44,519
down €44,519 (-26.3%), from -€169,370 to -€213,889
- Debts after one year +€9,000
up €9,000 (+4.3%), from €210,395 to €219,395
of which Other amounts payable: +€9,000
- Gross operating margin +€39,189
up €39,189 (+56.4%), from -€69,478 to -€30,289
- Other operating charges +€6,962
up €6,962 (+339.0%), from €2,054 to €9,016
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €213,492 | €177,967 | -€35,525 | -16.6% |
| Fixed assets | 21/28 | €180,091 | €174,917 | -€5,174 | -2.9% |
| Tangible fixed assets | 22/27 | €180,066 | €174,892 | -€5,174 | -2.9% |
| Land and buildings | 22 | €180,028 | €174,892 | -€5,136 | -2.9% |
| Plant, machinery and equipment | 23 | €38 | - | -€38 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €33,401 | €3,050 | -€30,351 | -90.9% |
| Amounts receivable within one year | 40/41 | €16,128 | €98 | -€16,030 | -99.4% |
| Other amounts receivable | 41 | €16,128 | €98 | -€16,030 | -99.4% |
| Cash at bank and in hand | 54/58 | €3,673 | €2,952 | -€721 | -19.6% |
| Deferred charges and accrued income | 490/1 | €13,600 | - | -€13,600 | |
| Total equity and liabilities | 10/49 | €213,492 | €177,967 | -€35,525 | -16.6% |
| Equity | 10/15 | €3,091 | -€41,428 | -€44,519 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €153,861 | €153,861 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,102 | €1,102 | = | 0.0% |
| Distributable reserves | 133 | €152,759 | €152,759 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,370 | -€213,889 | -€44,519 | -26.3% |
| Amounts payable | 17/49 | €210,401 | €219,395 | +€8,994 | +4.3% |
| Amounts payable after more than one year | 17 | €210,395 | €219,395 | +€9,000 | +4.3% |
| Financial debts | 170/4 | €210,395 | €210,395 | = | 0.0% |
| Other amounts payable | 178/9 | - | €9,000 | +€9,000 | |
| Amounts payable within one year | 42/48 | €6 | - | -€6 | |
| Trade debts | 44 | €6 | - | -€6 | |
| Suppliers | 440/4 | €6 | - | -€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,585 | €5,174 | -€411 | -7.4% |
| Other operating charges | 640/8 | €2,054 | €9,016 | +€6,962 | +339.0% |
| Gross operating margin | 9900 | -€69,478 | -€30,289 | +€39,189 | +56.4% |
| Operating profit (loss) | 9901 | -€77,116 | -€44,479 | +€32,638 | +42.3% |
| Financial charges | 65/66B | €311 | €41 | -€271 | -87.0% |
| Recurring financial charges | 65 | €311 | €41 | -€271 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | -€77,427 | -€44,519 | +€32,908 | +42.5% |
| Profit (loss) for the period | 9904 | -€77,427 | -€44,519 | +€32,908 | +42.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€77,427 | -€44,519 | +€32,908 | +42.5% |
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 4 October 2026 via checked.be.