DIMOTAK: 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.
DIMOTAK
Largest movements
- Tangible fixed assets +€330,261
up €330,261 (+60.8%), from €543,176 to €873,437
of which Land and buildings: +€354,538
- Cash -€140,599
down €140,599 (-68.9%), from €204,015 to €63,416
mainly Investment in fixed assets (net) (-€435,551) and Deferred charges and accrued income (-€9,592)
- Reserves +€88,509
up €88,509 (+16.5%), from €536,018 to €624,527
- Debts after one year +€66,060
up €66,060 (+41.6%), from €158,638 to €224,698
- Current portion of long-term debt +€40,388
up €40,388 (+59.0%), from €68,422 to €108,810
- Depreciation +€23,760
up €23,760 (+29.1%), from €81,530 to €105,290
- Gross operating margin -€20,527
down €20,527 (-8.0%), from €257,719 to €237,192
- Taxes -€11,429
down €11,429 (-31.6%), from €36,200 to €24,771
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 | €798,082 | €987,487 | +€189,405 | +23.7% |
| Fixed assets | 21/28 | €543,176 | €873,437 | +€330,261 | +60.8% |
| Tangible fixed assets | 22/27 | €543,176 | €873,437 | +€330,261 | +60.8% |
| Land and buildings | 22 | €460,202 | €814,740 | +€354,538 | +77.0% |
| Furniture and vehicles | 24 | €82,974 | €58,697 | -€24,277 | -29.3% |
| Current assets | 29/58 | €254,906 | €114,050 | -€140,856 | -55.3% |
| Amounts receivable within one year | 40/41 | €35,928 | €26,078 | -€9,849 | -27.4% |
| Trade receivables | 40 | €29,921 | €26,005 | -€3,916 | -13.1% |
| Other amounts receivable | 41 | €6,007 | €74 | -€5,933 | -98.8% |
| Cash at bank and in hand | 54/58 | €204,015 | €63,416 | -€140,599 | -68.9% |
| Deferred charges and accrued income | 490/1 | €14,963 | €24,555 | +€9,592 | +64.1% |
| Total equity and liabilities | 10/49 | €798,082 | €987,487 | +€189,405 | +23.7% |
| Equity | 10/15 | €541,018 | €629,527 | +€88,509 | +16.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €536,018 | €624,527 | +€88,509 | +16.5% |
| Distributable reserves | 133 | €536,018 | €624,527 | +€88,509 | +16.5% |
| Amounts payable | 17/49 | €257,064 | €357,960 | +€100,896 | +39.2% |
| Amounts payable after more than one year | 17 | €158,638 | €224,698 | +€66,060 | +41.6% |
| Financial debts | 170/4 | €158,638 | €224,698 | +€66,060 | +41.6% |
| Amounts payable within one year | 42/48 | €97,800 | €131,592 | +€33,792 | +34.6% |
| Current portion of amounts payable after more than one year | 42 | €68,422 | €108,810 | +€40,388 | +59.0% |
| Trade debts | 44 | €2,326 | €4,333 | +€2,008 | +86.3% |
| Suppliers | 440/4 | €2,326 | €4,333 | +€2,008 | +86.3% |
| Taxes, remuneration and social security | 45 | €23,798 | €16,271 | -€7,527 | -31.6% |
| Taxes | 450/3 | €23,798 | €16,271 | -€7,527 | -31.6% |
| Other amounts payable | 47/48 | €3,254 | €2,178 | -€1,077 | -33.1% |
| Accrued charges and deferred income | 492/3 | €626 | €1,670 | +€1,044 | +167% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,530 | €105,290 | +€23,760 | +29.1% |
| Other operating charges | 640/8 | €2,939 | €4,227 | +€1,289 | +43.8% |
| Gross operating margin | 9900 | €257,719 | €237,192 | -€20,527 | -8.0% |
| Operating profit (loss) | 9901 | €173,251 | €127,675 | -€45,575 | -26.3% |
| Financial income | 75/76B | €878 | €238 | -€639 | -72.9% |
| Recurring financial income | 75 | €878 | €238 | -€639 | -72.9% |
| Financial charges | 65/66B | €12,618 | €12,967 | +€349 | +2.8% |
| Recurring financial charges | 65 | €12,618 | €12,967 | +€349 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €161,510 | €114,946 | -€46,564 | -28.8% |
| Income taxes | 67/77 | €36,200 | €24,771 | -€11,429 | -31.6% |
| Profit (loss) for the period | 9904 | €125,310 | €90,175 | -€35,135 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €125,310 | €90,175 | -€35,135 | -28.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.