DIMULTI: 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.
DIMULTI
Largest movements
- Tangible fixed assets -€129,572
down €129,572 (-8.6%), from €1.5m to €1.4m
of which Land and buildings: -€116,849
- Profit (loss) carried forward -€64,116
down €64,116, from €48,686 to -€15,429
- Debts after one year -€50,538
down €50,538 (-9.2%), from €548,915 to €498,378
- Reserves -€22,799
down €22,799 (-8.7%), from €260,660 to €237,861
of which Tax-exempt reserves: -€22,799
- Gross operating margin +€5,541
up €5,541 (+4.8%), from €115,167 to €120,708
- Other operating charges +€2,182
up €2,182 (+41.1%), from €5,312 to €7,494
- Staff costs +€2,029
up €2,029 (+3.7%), from €55,203 to €57,231
- Financial charges +€2,001
up €2,001 (+8.7%), from €23,088 to €25,089
- Depreciation -€1,261
down €1,261 (-1.0%), from €130,833 to €129,572
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 | €1,537,549 | €1,410,384 | -€127,165 | -8.3% |
| Fixed assets | 21/28 | €1,504,379 | €1,374,807 | -€129,572 | -8.6% |
| Tangible fixed assets | 22/27 | €1,503,005 | €1,373,433 | -€129,572 | -8.6% |
| Land and buildings | 22 | €1,463,676 | €1,346,827 | -€116,849 | -8.0% |
| Plant, machinery and equipment | 23 | €39,328 | €26,606 | -€12,722 | -32.3% |
| Financial fixed assets | 28 | €1,374 | €1,374 | = | 0.0% |
| Current assets | 29/58 | €33,170 | €35,577 | +€2,407 | +7.3% |
| Stocks and contracts in progress | 3 | €4,936 | €5,211 | +€275 | +5.6% |
| Stocks | 30/36 | €4,936 | €5,211 | +€275 | +5.6% |
| Amounts receivable within one year | 40/41 | €20,728 | €23,179 | +€2,451 | +11.8% |
| Trade receivables | 40 | €9,089 | €15,696 | +€6,607 | +72.7% |
| Other amounts receivable | 41 | €11,639 | €7,483 | -€4,156 | -35.7% |
| Cash at bank and in hand | 54/58 | €5,541 | €7,186 | +€1,645 | +29.7% |
| Deferred charges and accrued income | 490/1 | €1,965 | - | -€1,965 | |
| Total equity and liabilities | 10/49 | €1,537,549 | €1,410,384 | -€127,165 | -8.3% |
| Equity | 10/15 | €414,947 | €328,032 | -€86,914 | -20.9% |
| Contributions | 10/11 | €105,600 | €105,600 | = | 0.0% |
| Reserves | 13 | €260,660 | €237,861 | -€22,799 | -8.7% |
| Tax-exempt reserves | 132 | €257,448 | €234,649 | -€22,799 | -8.9% |
| Distributable reserves | 133 | €3,212 | €3,212 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,686 | -€15,429 | -€64,116 | |
| Provisions and deferred taxes | 16 | €132,566 | €120,826 | -€11,740 | -8.9% |
| Deferred taxes | 168 | €132,566 | €120,826 | -€11,740 | -8.9% |
| Amounts payable | 17/49 | €990,036 | €961,526 | -€28,511 | -2.9% |
| Amounts payable after more than one year | 17 | €548,915 | €498,378 | -€50,538 | -9.2% |
| Financial debts | 170/4 | €548,915 | €498,378 | -€50,538 | -9.2% |
| Amounts payable within one year | 42/48 | €434,080 | €459,023 | +€24,943 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €73,403 | €86,702 | +€13,299 | +18.1% |
| Trade debts | 44 | €13,875 | €17,304 | +€3,429 | +24.7% |
| Suppliers | 440/4 | €13,875 | €17,304 | +€3,429 | +24.7% |
| Advances received on contracts in progress | 46 | - | €14,508 | +€14,508 | |
| Taxes, remuneration and social security | 45 | €10,868 | €13,389 | +€2,522 | +23.2% |
| Remuneration and social security | 454/9 | €10,868 | €13,389 | +€2,522 | +23.2% |
| Other amounts payable | 47/48 | €335,935 | €327,119 | -€8,816 | -2.6% |
| Accrued charges and deferred income | 492/3 | €7,041 | €4,125 | -€2,916 | -41.4% |
| Remuneration, social security and pensions | 62 | €55,203 | €57,231 | +€2,029 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130,833 | €129,572 | -€1,261 | -1.0% |
| Other operating charges | 640/8 | €5,312 | €7,494 | +€2,182 | +41.1% |
| Gross operating margin | 9900 | €115,167 | €120,708 | +€5,541 | +4.8% |
| Operating profit (loss) | 9901 | -€76,180 | -€73,588 | +€2,591 | +3.4% |
| Financial charges | 65/66B | €23,088 | €25,089 | +€2,001 | +8.7% |
| Recurring financial charges | 65 | €23,088 | €25,089 | +€2,001 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | -€99,268 | -€98,677 | +€591 | +0.6% |
| Transfer from deferred taxes | 780 | €11,740 | €11,740 | = | 0.0% |
| Income taxes | 67/77 | €155 | -€23 | -€178 | |
| Profit (loss) for the period | 9904 | -€87,683 | -€86,914 | +€769 | +0.9% |
| Transfer from tax-exempt reserves | 789 | €22,799 | €22,799 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,884 | -€64,116 | +€769 | +1.2% |
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 6 October 2026 via checked.be.