NEW DIMACAR: 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.
NEW DIMACAR
Largest movements
- Receivables within one year +€48,718
up €48,718 (+323%), from €15,104 to €63,821
of which Trade receivables: +€49,499
- Cash +€25,105
up €25,105 (+17.9%), from €139,959 to €165,063
mainly Other debts (+€170,518) and Net result for the year (+€75,202)
- Tangible fixed assets -€5,008
down €5,008 (-14.1%), from €35,470 to €30,462
of which Furniture and vehicles: -€6,303
- Other debts +€170,518
up €170,518 (+17,376%), from €981 to €171,499
- Profit (loss) carried forward -€109,694
down €109,694 (-99.8%), from €109,895 to €202
- Trade debts +€8,124
up €8,124 (+58.3%), from €13,936 to €22,060
- Gross operating margin +€49,051
up €49,051 (+19.4%), from €253,088 to €302,139
- Taxes +€11,257
up €11,257 (+104%), from €10,795 to €22,051
- Other operating charges -€4,624
down €4,624 (-58.2%), from €7,946 to €3,321
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 | €220,947 | €289,269 | +€68,322 | +30.9% |
| Fixed assets | 21/28 | €37,452 | €32,086 | -€5,366 | -14.3% |
| Intangible fixed assets | 21 | €1,781 | €1,424 | -€358 | -20.1% |
| Tangible fixed assets | 22/27 | €35,470 | €30,462 | -€5,008 | -14.1% |
| Plant, machinery and equipment | 23 | €4,368 | €6,777 | +€2,409 | +55.2% |
| Furniture and vehicles | 24 | €21,676 | €15,373 | -€6,303 | -29.1% |
| Other tangible fixed assets | 26 | €9,427 | €8,313 | -€1,114 | -11.8% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €183,496 | €257,183 | +€73,688 | +40.2% |
| Stocks and contracts in progress | 3 | €14,862 | €16,248 | +€1,386 | +9.3% |
| Stocks | 30/36 | €14,862 | €16,248 | +€1,386 | +9.3% |
| Amounts receivable within one year | 40/41 | €15,104 | €63,821 | +€48,718 | +323% |
| Trade receivables | 40 | €12,733 | €62,232 | +€49,499 | +389% |
| Other amounts receivable | 41 | €2,370 | €1,589 | -€782 | -33.0% |
| Cash at bank and in hand | 54/58 | €139,959 | €165,063 | +€25,105 | +17.9% |
| Deferred charges and accrued income | 490/1 | €13,571 | €12,051 | -€1,520 | -11.2% |
| Total equity and liabilities | 10/49 | €220,947 | €289,269 | +€68,322 | +30.9% |
| Equity | 10/15 | €179,258 | €69,564 | -€109,694 | -61.2% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €9,362 | €9,362 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,000 | €0 | -€6,000 | -100% |
| Reserves not available under the articles | 1311 | €6,000 | €0 | -€6,000 | -100% |
| Distributable reserves | 133 | €3,362 | €9,362 | +€6,000 | +178% |
| Profit (loss) carried forward | 14 | €109,895 | €202 | -€109,694 | -99.8% |
| Amounts payable | 17/49 | €41,689 | €219,705 | +€178,015 | +427% |
| Amounts payable within one year | 42/48 | €41,422 | €219,099 | +€177,677 | +429% |
| Trade debts | 44 | €13,936 | €22,060 | +€8,124 | +58.3% |
| Suppliers | 440/4 | €13,936 | €22,060 | +€8,124 | +58.3% |
| Taxes, remuneration and social security | 45 | €26,505 | €25,540 | -€965 | -3.6% |
| Taxes | 450/3 | €4,699 | €8,479 | +€3,780 | +80.5% |
| Remuneration and social security | 454/9 | €21,807 | €17,061 | -€4,745 | -21.8% |
| Other amounts payable | 47/48 | €981 | €171,499 | +€170,518 | +17,376% |
| Accrued charges and deferred income | 492/3 | €267 | €606 | +€338 | +127% |
| Remuneration, social security and pensions | 62 | €189,717 | €190,005 | +€288 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,846 | €9,748 | +€903 | +10.2% |
| Other operating charges | 640/8 | €7,946 | €3,321 | -€4,624 | -58.2% |
| Gross operating margin | 9900 | €253,088 | €302,139 | +€49,051 | +19.4% |
| Operating profit (loss) | 9901 | €46,579 | €99,064 | +€52,485 | +113% |
| Financial income | 75/76B | €1,298 | €962 | -€336 | -25.9% |
| Recurring financial income | 75 | €1,298 | €962 | -€336 | -25.9% |
| Financial charges | 65/66B | €1,794 | €2,772 | +€979 | +54.6% |
| Recurring financial charges | 65 | €1,794 | €2,772 | +€979 | +54.6% |
| Profit (loss) for the period before taxes | 9903 | €46,084 | €97,253 | +€51,170 | +111% |
| Income taxes | 67/77 | €10,795 | €22,051 | +€11,257 | +104% |
| Profit (loss) for the period | 9904 | €35,289 | €75,202 | +€39,913 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €35,289 | €75,202 | +€39,913 | +113% |
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 21 October 2026 via checked.be.