DIMOS DAKANALIS: 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.
DIMOS DAKANALIS
Largest movements
- Financial fixed assets +€3.5m
new in 2025: €3.5m
- Current investments -€1.2m
down €1.2m (-56.6%), from €2.2m to €934,333
- Cash -€356,530
down €356,530 (-22.6%), from €1.6m to €1.2m
mainly Investment in fixed assets (net) (-€3.5m) and Contributions, distributions and other (-€337,000)
- Receivables within one year -€119,413
down €119,413 (-92.9%), from €128,473 to €9,061
of which Other amounts receivable: -€124,123
- Reserves +€1.5m
up €1.5m (+39.2%), from €3.9m to €5.4m
- Tax, wage and social debts +€181,437
up €181,437 (+146%), from €124,688 to €306,126
- Other debts +€117,000
new in 2025: €117,000
- Financial income +€1.1m
up €1.1m (+83.2%), from €1.3m to €2.5m
- Financial charges +€175,722
up €175,722 (+13,387%), from €1,313 to €177,034
- Taxes +€145,910
up €145,910 (+29.8%), from €490,314 to €636,224
- Gross operating margin +€3,787
up €3,787 (+1.8%), from €211,426 to €215,212
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.
Derived cash bridge
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 | €4,102,658 | €5,925,236 | +€1.8m | +44.4% |
| Fixed assets | 21/28 | €245,849 | €3,761,939 | +€3.5m | +1,430% |
| Tangible fixed assets | 22/27 | €245,849 | €238,455 | -€7,394 | -3.0% |
| Land and buildings | 22 | €245,849 | €238,455 | -€7,394 | -3.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | - | €3,523,485 | +€3.5m | |
| Current assets | 29/58 | €3,856,810 | €2,163,296 | -€1.7m | -43.9% |
| Amounts receivable within one year | 40/41 | €128,473 | €9,061 | -€119,413 | -92.9% |
| Trade receivables | 40 | - | €4,710 | +€4,710 | |
| Other amounts receivable | 41 | €128,473 | €4,351 | -€124,123 | -96.6% |
| Current investments | 50/53 | €2,151,903 | €934,333 | -€1.2m | -56.6% |
| Cash at bank and in hand | 54/58 | €1,576,433 | €1,219,903 | -€356,530 | -22.6% |
| Total equity and liabilities | 10/49 | €4,102,658 | €5,925,236 | +€1.8m | +44.4% |
| Equity | 10/15 | €3,966,789 | €5,496,451 | +€1.5m | +38.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,899,236 | €5,428,898 | +€1.5m | +39.2% |
| Distributable reserves | 133 | €3,899,236 | €5,428,898 | +€1.5m | +39.2% |
| Profit (loss) carried forward | 14 | €55,153 | €55,153 | = | 0.0% |
| Amounts payable | 17/49 | €135,869 | €428,784 | +€292,915 | +216% |
| Amounts payable within one year | 42/48 | €135,869 | €423,126 | +€287,256 | +211% |
| Financial debts | 43 | €10,287 | - | -€10,287 | |
| Credit institutions | 430/8 | €10,287 | - | -€10,287 | |
| Trade debts | 44 | €894 | - | -€894 | |
| Suppliers | 440/4 | €894 | - | -€894 | |
| Taxes, remuneration and social security | 45 | €124,688 | €306,126 | +€181,437 | +146% |
| Taxes | 450/3 | €124,688 | €306,126 | +€181,437 | +146% |
| Other amounts payable | 47/48 | - | €117,000 | +€117,000 | |
| Accrued charges and deferred income | 492/3 | - | €5,659 | +€5,659 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,365 | €7,394 | -€971 | -11.6% |
| Gross operating margin | 9900 | €211,426 | €215,212 | +€3,787 | +1.8% |
| Operating profit (loss) | 9901 | €203,061 | €207,818 | +€4,758 | +2.3% |
| Financial income | 75/76B | €1,349,641 | €2,472,102 | +€1.1m | +83.2% |
| Recurring financial income | 75 | €1,349,641 | €2,472,102 | +€1.1m | +83.2% |
| Financial charges | 65/66B | €1,313 | €177,034 | +€175,722 | +13,387% |
| Recurring financial charges | 65 | €1,313 | €177,034 | +€175,722 | +13,387% |
| Profit (loss) for the period before taxes | 9903 | €1,551,389 | €2,502,886 | +€951,497 | +61.3% |
| Income taxes | 67/77 | €490,314 | €636,224 | +€145,910 | +29.8% |
| Profit (loss) for the period | 9904 | €1,061,075 | €1,866,662 | +€805,587 | +75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,061,075 | €1,866,662 | +€805,587 | +75.9% |
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 18 October 2026 via checked.be.