DIMVAN: 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.
DIMVAN
Largest movements
- Tangible fixed assets +€351,140
up €351,140 (+114.7%), from €306,118 to €657,258
of which Other tangible fixed assets: +€338,634
- Cash -€214,737
down €214,737 (-79.8%), from €269,096 to €54,359
mainly Investment in fixed assets (net) (-€422,417) and Receivables within one year (-€53,532)
- Current investments -€154,079
down €154,079 (-49.3%), from €312,528 to €158,449
- Receivables within one year +€53,532
up €53,532 (+45.5%), from €117,555 to €171,087
of which Other amounts receivable: +€52,254
- Reserves +€30,382
up €30,382 (+4.0%), from €767,123 to €797,505
of which Distributable reserves: +€34,896
- Trade debts +€16,085
up €16,085 (+164.5%), from €9,777 to €25,862
- Current portion of long-term debt -€12,219
down €12,219 (-100.0%), from €12,219 to €0
- Staff costs +€30,955
up €30,955 (+26.9%), from €115,070 to €146,024
- Depreciation +€24,427
up €24,427 (+52.1%), from €46,850 to €71,277
- Financial income +€22,946
up €22,946 (+175.1%), from €13,106 to €36,053
- Taxes -€21,191
down €21,191 (-61.7%), from €34,370 to €13,179
- Gross operating margin -€12,817
down €12,817 (-4.3%), from €299,310 to €286,493
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 | €1,006,075 | €1,042,684 | +€36,609 | +3.6% |
| Fixed assets | 21/28 | €306,118 | €657,258 | +€351,140 | +114.7% |
| Tangible fixed assets | 22/27 | €306,118 | €657,258 | +€351,140 | +114.7% |
| Land and buildings | 22 | €133,413 | €123,855 | -€9,559 | -7.2% |
| Furniture and vehicles | 24 | €72,867 | €94,932 | +€22,065 | +30.3% |
| Other tangible fixed assets | 26 | €99,838 | €438,472 | +€338,634 | +339.2% |
| Current assets | 29/58 | €699,957 | €385,426 | -€314,531 | -44.9% |
| Amounts receivable within one year | 40/41 | €117,555 | €171,087 | +€53,532 | +45.5% |
| Trade receivables | 40 | €5,073 | €6,350 | +€1,277 | +25.2% |
| Other amounts receivable | 41 | €112,482 | €164,737 | +€52,254 | +46.5% |
| Current investments | 50/53 | €312,528 | €158,449 | -€154,079 | -49.3% |
| Cash at bank and in hand | 54/58 | €269,096 | €54,359 | -€214,737 | -79.8% |
| Deferred charges and accrued income | 490/1 | €778 | €1,531 | +€753 | +96.8% |
| Total equity and liabilities | 10/49 | €1,006,075 | €1,042,684 | +€36,609 | +3.6% |
| Equity | 10/15 | €829,901 | €860,283 | +€30,382 | +3.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €767,123 | €797,505 | +€30,382 | +4.0% |
| Tax-exempt reserves | 132 | €91,484 | €86,971 | -€4,514 | -4.9% |
| Distributable reserves | 133 | €675,638 | €710,534 | +€34,896 | +5.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €778 | €778 | = | 0.0% |
| Provisions and deferred taxes | 16 | €22,587 | €21,458 | -€1,128 | -5.0% |
| Deferred taxes | 168 | €22,587 | €21,458 | -€1,128 | -5.0% |
| Amounts payable | 17/49 | €153,587 | €160,943 | +€7,355 | +4.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €151,219 | €157,793 | +€6,574 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €12,219 | €0 | -€12,219 | -100.0% |
| Trade debts | 44 | €9,777 | €25,862 | +€16,085 | +164.5% |
| Suppliers | 440/4 | €9,777 | €25,862 | +€16,085 | +164.5% |
| Taxes, remuneration and social security | 45 | €38,361 | €34,857 | -€3,503 | -9.1% |
| Taxes | 450/3 | €23,538 | €19,323 | -€4,215 | -17.9% |
| Remuneration and social security | 454/9 | €14,822 | €15,534 | +€712 | +4.8% |
| Other amounts payable | 47/48 | €90,863 | €97,074 | +€6,211 | +6.8% |
| Accrued charges and deferred income | 492/3 | €2,368 | €3,150 | +€782 | +33.0% |
| Remuneration, social security and pensions | 62 | €115,070 | €146,024 | +€30,955 | +26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,850 | €71,277 | +€24,427 | +52.1% |
| Other operating charges | 640/8 | €23,554 | €29,460 | +€5,906 | +25.1% |
| Gross operating margin | 9900 | €299,310 | €286,493 | -€12,817 | -4.3% |
| Operating profit (loss) | 9901 | €113,837 | €39,732 | -€74,105 | -65.1% |
| Financial income | 75/76B | €13,106 | €36,053 | +€22,946 | +175.1% |
| Recurring financial income | 75 | €13,106 | €36,053 | +€22,946 | +175.1% |
| Financial charges | 65/66B | €6,070 | €10,099 | +€4,029 | +66.4% |
| Recurring financial charges | 65 | €6,070 | €10,099 | +€4,029 | +66.4% |
| Profit (loss) for the period before taxes | 9903 | €120,873 | €65,685 | -€55,188 | -45.7% |
| Transfer from deferred taxes | 780 | €127 | €1,128 | +€1,001 | +788.4% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €34,370 | €13,179 | -€21,191 | -61.7% |
| Profit (loss) for the period | 9904 | €86,630 | €53,634 | -€32,996 | -38.1% |
| Transfer from tax-exempt reserves | 789 | €508 | €4,514 | +€4,006 | +788.4% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €87,138 | €58,148 | -€28,990 | -33.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.