ES-DIMA: 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.
ES-DIMA
Largest movements
- Cash +€5,978
new in 2025: €5,978
mainly Trade debts (+€11,591) and Net result for the year (+€2,231)
- Stocks and contracts +€2,518
up €2,518 (+2.7%), from €92,728 to €95,246
- Trade debts +€11,591
up €11,591 (+140%), from €8,289 to €19,880
- Short-term financial debts -€6,416
no longer reported in 2025 (was €6,416)
- Profit (loss) carried forward +€2,431
up €2,431 (+14.7%), from €16,496 to €18,927
- Other debts +€1,691
up €1,691 (+4.2%), from €40,665 to €42,357
- Tax, wage and social debts -€1,133
down €1,133 (-9.6%), from €11,798 to €10,665
of which Taxes: -€1,133
- Gross operating margin +€476
up €476 (+26.9%), from €1,767 to €2,243
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Financial income +€139
up €139 (+284%), from €49 to €188
- Taxes -€105
down €105 (-34.4%), from €305 to €200
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 | €102,330 | €110,494 | +€8,164 | +8.0% |
| Fixed assets | 21/28 | €35 | €35 | = | 0.0% |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €102,295 | €110,459 | +€8,164 | +8.0% |
| Stocks and contracts in progress | 3 | €92,728 | €95,246 | +€2,518 | +2.7% |
| Stocks | 30/36 | €92,728 | €95,246 | +€2,518 | +2.7% |
| Amounts receivable within one year | 40/41 | €9,566 | €8,978 | -€589 | -6.2% |
| Trade receivables | 40 | €9,566 | €8,978 | -€589 | -6.2% |
| Cash at bank and in hand | 54/58 | - | €5,978 | +€5,978 | |
| Deferred charges and accrued income | 490/1 | - | €257 | +€257 | |
| Total equity and liabilities | 10/49 | €102,330 | €110,494 | +€8,164 | +8.0% |
| Equity | 10/15 | €35,162 | €37,592 | +€2,431 | +6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65 | €65 | = | 0.0% |
| Non-distributable reserves | 130/1 | €65 | €65 | = | 0.0% |
| Reserves not available under the articles | 1311 | €65 | €65 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,496 | €18,927 | +€2,431 | +14.7% |
| Amounts payable | 17/49 | €67,168 | €72,902 | +€5,733 | +8.5% |
| Amounts payable within one year | 42/48 | €67,168 | €72,902 | +€5,733 | +8.5% |
| Financial debts | 43 | €6,416 | - | -€6,416 | |
| Credit institutions | 430/8 | €6,416 | - | -€6,416 | |
| Trade debts | 44 | €8,289 | €19,880 | +€11,591 | +140% |
| Suppliers | 440/4 | €8,289 | €19,880 | +€11,591 | +140% |
| Taxes, remuneration and social security | 45 | €11,798 | €10,665 | -€1,133 | -9.6% |
| Taxes | 450/3 | €4,298 | €3,165 | -€1,133 | -26.4% |
| Remuneration and social security | 454/9 | €7,500 | €7,500 | = | 0.0% |
| Other amounts payable | 47/48 | €40,665 | €42,357 | +€1,691 | +4.2% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €1,767 | €2,243 | +€476 | +26.9% |
| Operating profit (loss) | 9901 | €1,380 | €2,243 | +€863 | +62.6% |
| Financial income | 75/76B | €49 | €188 | +€139 | +284% |
| Recurring financial income | 75 | €49 | €188 | +€139 | +284% |
| Profit (loss) for the period before taxes | 9903 | €1,429 | €2,431 | +€1,002 | +70.2% |
| Income taxes | 67/77 | €305 | €200 | -€105 | -34.4% |
| Profit (loss) for the period | 9904 | €1,124 | €2,231 | +€1,107 | +98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,124 | €2,231 | +€1,107 | +98.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.