DIMA: what changed
DIMA
Largest movements
- Cash -€6,264
down €6,264 (-81.3%), from €7,704 to €1,440
mainly Deferred charges and accrued income (-€5,983) and Investment in fixed assets (net) (-€5,528)
- Deferred charges and accrued income +€5,983
up €5,983 (+2.0%), from €293,451 to €299,435
- Tangible fixed assets +€5,336
up €5,336 (+2.7%), from €194,465 to €199,801
of which Land and buildings: +€5,528
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€9,169
down €9,169 (-74.7%), from €12,272 to €3,103
- Taxes +€1,913
new in 2025: €1,913
- Other operating charges +€199
up €199 (+11.8%), from €1,694 to €1,894
- Depreciation -€129
down €129 (-40.2%), from €321 to €192
- Financial income +€124
up €124 (+2.2%), from €5,740 to €5,865
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €495,620 | €500,676 | +€5,056 | +1.0% |
| Fixed assets | 21/28 | €194,465 | €199,801 | +€5,336 | +2.7% |
| Tangible fixed assets | 22/27 | €194,465 | €199,801 | +€5,336 | +2.7% |
| Land and buildings | 22 | €183,737 | €189,265 | +€5,528 | +3.0% |
| Plant, machinery and equipment | 23 | €10,536 | €10,536 | = | 0.0% |
| Furniture and vehicles | 24 | €192 | €0 | -€192 | -100% |
| Current assets | 29/58 | €301,155 | €300,875 | -€280 | -0.1% |
| Cash at bank and in hand | 54/58 | €7,704 | €1,440 | -€6,264 | -81.3% |
| Deferred charges and accrued income | 490/1 | €293,451 | €299,435 | +€5,983 | +2.0% |
| Total equity and liabilities | 10/49 | €495,620 | €500,676 | +€5,056 | +1.0% |
| Equity | 10/15 | €297,358 | €301,672 | +€4,314 | +1.5% |
| Contributions | 10/11 | €198,315 | €198,315 | = | 0.0% |
| Capital | 10 | €198,315 | €198,315 | = | 0.0% |
| Issued capital | 100 | €198,315 | €198,315 | = | 0.0% |
| Reserves | 13 | €99,043 | €103,358 | +€4,314 | +4.4% |
| Non-distributable reserves | 130/1 | €19,831 | €19,831 | = | 0.0% |
| Legal reserve | 130 | €19,831 | €19,831 | = | 0.0% |
| Distributable reserves | 133 | €79,212 | €83,526 | +€4,314 | +5.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €198,262 | €199,004 | +€741 | +0.4% |
| Amounts payable within one year | 42/48 | €198,262 | €199,004 | +€741 | +0.4% |
| Trade debts | 44 | €3,112 | €764 | -€2,348 | -75.4% |
| Suppliers | 440/4 | €3,112 | €764 | -€2,348 | -75.4% |
| Taxes, remuneration and social security | 45 | - | €1,913 | +€1,913 | |
| Taxes | 450/3 | - | €1,913 | +€1,913 | |
| Other amounts payable | 47/48 | €195,150 | €196,327 | +€1,177 | +0.6% |
| Non-recurring operating income | 76A | €3,064 | €0 | -€3,064 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €321 | €192 | -€129 | -40.2% |
| Other operating charges | 640/8 | €1,694 | €1,894 | +€199 | +11.8% |
| Gross operating margin | 9900 | €12,272 | €3,103 | -€9,169 | -74.7% |
| Operating profit (loss) | 9901 | €10,256 | €1,017 | -€9,239 | -90.1% |
| Financial income | 75/76B | €5,740 | €5,865 | +€124 | +2.2% |
| Recurring financial income | 75 | €5,740 | €5,865 | +€124 | +2.2% |
| Financial charges | 65/66B | €651 | €655 | +€4 | +0.6% |
| Recurring financial charges | 65 | €651 | €655 | +€4 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €15,345 | €6,227 | -€9,119 | -59.4% |
| Income taxes | 67/77 | - | €1,913 | +€1,913 | |
| Profit (loss) for the period | 9904 | €15,345 | €4,314 | -€11,031 | -71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,345 | €4,314 | -€11,031 | -71.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.