DYMAR: 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.
DYMAR
Largest movements
- Tangible fixed assets -€72,586
down €72,586 (-32.2%), from €225,520 to €152,934
of which Plant, machinery and equipment: -€63,981
- Cash +€36,296
up €36,296 (+4.9%), from €742,518 to €778,815
mainly Net result for the year (+€136,570) and Depreciation (+€72,586)
- Reserves -€81,471
down €81,471 (-8.2%), from €995,836 to €914,365
of which Distributable reserves: -€152,199
- Trade debts +€48,195
up €48,195 (+256.2%), from €18,808 to €67,003
- Debts after one year -€44,399
down €44,399 (-36.0%), from €123,376 to €78,977
- Gross operating margin +€35,180
up €35,180 (+7.3%), from €480,665 to €515,845
- Financial charges +€28,719
up €28,719 (+118.4%), from €24,261 to €52,980
- Staff costs +€22,589
up €22,589 (+12.5%), from €181,014 to €203,604
- Taxes -€15,123
down €15,123 (-24.4%), from €61,991 to €46,867
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 | €1,952,858 | €1,901,816 | -€51,042 | -2.6% |
| Fixed assets | 21/28 | €227,020 | €154,434 | -€72,586 | -32.0% |
| Tangible fixed assets | 22/27 | €225,520 | €152,934 | -€72,586 | -32.2% |
| Plant, machinery and equipment | 23 | €189,382 | €125,401 | -€63,981 | -33.8% |
| Furniture and vehicles | 24 | €26,585 | €21,164 | -€5,421 | -20.4% |
| Other tangible fixed assets | 26 | €9,553 | €6,369 | -€3,184 | -33.3% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €1,725,838 | €1,747,382 | +€21,544 | +1.2% |
| Stocks and contracts in progress | 3 | €129,109 | €111,384 | -€17,725 | -13.7% |
| Stocks | 30/36 | €122,912 | €106,159 | -€16,753 | -13.6% |
| Contracts in progress | 37 | €6,198 | €5,225 | -€973 | -15.7% |
| Amounts receivable within one year | 40/41 | €52,485 | €60,937 | +€8,453 | +16.1% |
| Trade receivables | 40 | €16,324 | €15,386 | -€938 | -5.7% |
| Other amounts receivable | 41 | €36,161 | €45,552 | +€9,391 | +26.0% |
| Current investments | 50/53 | €795,188 | €795,188 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €742,518 | €778,815 | +€36,296 | +4.9% |
| Deferred charges and accrued income | 490/1 | €6,537 | €1,058 | -€5,479 | -83.8% |
| Total equity and liabilities | 10/49 | €1,952,858 | €1,901,816 | -€51,042 | -2.6% |
| Equity | 10/15 | €1,461,244 | €1,379,774 | -€81,471 | -5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €995,836 | €914,365 | -€81,471 | -8.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €70,728 | +€70,728 | |
| Distributable reserves | 133 | €993,976 | €841,777 | -€152,199 | -15.3% |
| Profit (loss) carried forward | 14 | €446,809 | €446,809 | = | 0.0% |
| Amounts payable | 17/49 | €491,614 | €522,043 | +€30,429 | +6.2% |
| Amounts payable after more than one year | 17 | €123,376 | €78,977 | -€44,399 | -36.0% |
| Financial debts | 170/4 | €123,376 | €78,977 | -€44,399 | -36.0% |
| Amounts payable within one year | 42/48 | €368,225 | €443,053 | +€74,828 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €43,876 | €44,399 | +€523 | +1.2% |
| Trade debts | 44 | €18,808 | €67,003 | +€48,195 | +256.2% |
| Suppliers | 440/4 | €18,808 | €67,003 | +€48,195 | +256.2% |
| Taxes, remuneration and social security | 45 | €44,682 | €57,600 | +€12,918 | +28.9% |
| Taxes | 450/3 | €7,280 | €19,391 | +€12,110 | +166.3% |
| Remuneration and social security | 454/9 | €37,402 | €38,210 | +€808 | +2.2% |
| Other amounts payable | 47/48 | €260,858 | €274,050 | +€13,192 | +5.1% |
| Accrued charges and deferred income | 492/3 | €13 | €13 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €181,014 | €203,604 | +€22,589 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,027 | €72,586 | +€4,559 | +6.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,639 | - | -€2,639 | |
| Other operating charges | 640/8 | €1,465 | €3,105 | +€1,640 | +112.0% |
| Non-recurring operating charges | 66A | €30 | €150 | +€120 | +400.0% |
| Gross operating margin | 9900 | €480,665 | €515,845 | +€35,180 | +7.3% |
| Operating profit (loss) | 9901 | €227,490 | €236,400 | +€8,910 | +3.9% |
| Financial income | 75/76B | €10 | €17 | +€7 | +70.3% |
| Recurring financial income | 75 | €10 | €17 | +€7 | +70.3% |
| Financial charges | 65/66B | €24,261 | €52,980 | +€28,719 | +118.4% |
| Recurring financial charges | 65 | €24,261 | €52,980 | +€28,719 | +118.4% |
| Profit (loss) for the period before taxes | 9903 | €203,239 | €183,437 | -€19,802 | -9.7% |
| Income taxes | 67/77 | €61,991 | €46,867 | -€15,123 | -24.4% |
| Profit (loss) for the period | 9904 | €141,249 | €136,570 | -€4,679 | -3.3% |
| Transfer to tax-exempt reserves | 689 | - | €70,728 | +€70,728 | |
| Profit (loss) for the period to be appropriated | 9905 | €141,249 | €65,842 | -€75,407 | -53.4% |
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.