DIMS: 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.
DIMS
Largest movements
- Tangible fixed assets -€43,368
down €43,368 (-7.3%), from €590,086 to €546,717
of which Land and buildings: -€25,248
- Short-term financial debts -€300,000
no longer reported in 2025 (was €300,000)
- Debts after one year +€210,865
up €210,865 (+148.3%), from €142,202 to €353,067
- Current portion of long-term debt +€19,943
up €19,943 (+32.4%), from €61,627 to €81,571
- Reserves +€15,156
up €15,156 (+41.6%), from €36,467 to €51,623
- Other debts +€15,000
up €15,000 (+24.3%), from €61,664 to €76,664
- Gross operating margin +€15,939
up €15,939 (+24.1%), from €66,098 to €82,037
- Financial charges -€8,808
down €8,808 (-34.0%), from €25,876 to €17,068
- Taxes +€1,746
up €1,746, from €0 to €1,746
- Other operating charges -€1,357
down €1,357 (-22.4%), from €6,073 to €4,715
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 | €635,010 | €588,783 | -€46,227 | -7.3% |
| Fixed assets | 21/28 | €592,586 | €549,217 | -€43,368 | -7.3% |
| Tangible fixed assets | 22/27 | €590,086 | €546,717 | -€43,368 | -7.3% |
| Land and buildings | 22 | €520,974 | €495,726 | -€25,248 | -4.8% |
| Plant, machinery and equipment | 23 | €69,112 | €50,991 | -€18,121 | -26.2% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €42,424 | €39,565 | -€2,859 | -6.7% |
| Amounts receivable within one year | 40/41 | €32,785 | €32,823 | +€37 | +0.1% |
| Trade receivables | 40 | €32,758 | €32,796 | +€37 | +0.1% |
| Other amounts receivable | 41 | €27 | €27 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,811 | €6,012 | -€2,799 | -31.8% |
| Deferred charges and accrued income | 490/1 | €828 | €731 | -€97 | -11.8% |
| Total equity and liabilities | 10/49 | €635,010 | €588,783 | -€46,227 | -7.3% |
| Equity | 10/15 | €55,067 | €70,223 | +€15,156 | +27.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,467 | €51,623 | +€15,156 | +41.6% |
| Distributable reserves | 133 | €36,467 | €51,623 | +€15,156 | +41.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €579,943 | €518,560 | -€61,383 | -10.6% |
| Amounts payable after more than one year | 17 | €142,202 | €353,067 | +€210,865 | +148.3% |
| Financial debts | 170/4 | €142,202 | €353,067 | +€210,865 | +148.3% |
| Amounts payable within one year | 42/48 | €430,018 | €165,018 | -€265,000 | -61.6% |
| Current portion of amounts payable after more than one year | 42 | €61,627 | €81,571 | +€19,943 | +32.4% |
| Financial debts | 43 | €300,000 | - | -€300,000 | |
| Credit institutions | 430/8 | €300,000 | - | -€300,000 | |
| Trade debts | 44 | €2,078 | €264 | -€1,814 | -87.3% |
| Suppliers | 440/4 | €2,078 | €264 | -€1,814 | -87.3% |
| Taxes, remuneration and social security | 45 | €4,649 | €6,519 | +€1,870 | +40.2% |
| Taxes | 450/3 | €4,649 | €6,519 | +€1,870 | +40.2% |
| Other amounts payable | 47/48 | €61,664 | €76,664 | +€15,000 | +24.3% |
| Accrued charges and deferred income | 492/3 | €7,723 | €475 | -€7,248 | -93.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,677 | €43,368 | -€309 | -0.7% |
| Other operating charges | 640/8 | €6,073 | €4,715 | -€1,357 | -22.4% |
| Gross operating margin | 9900 | €66,098 | €82,037 | +€15,939 | +24.1% |
| Operating profit (loss) | 9901 | €16,348 | €33,953 | +€17,605 | +107.7% |
| Financial income | 75/76B | €91 | €17 | -€74 | -81.0% |
| Recurring financial income | 75 | €91 | €17 | -€74 | -81.0% |
| Financial charges | 65/66B | €25,876 | €17,068 | -€8,808 | -34.0% |
| Recurring financial charges | 65 | €25,876 | €17,068 | -€8,808 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,437 | €16,902 | +€26,340 | |
| Income taxes | 67/77 | €0 | €1,746 | +€1,746 | |
| Profit (loss) for the period | 9904 | -€9,437 | €15,156 | +€24,593 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,437 | €15,156 | +€24,593 |
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 1 October 2026 via checked.be.