DIMO: 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.
DIMO
Largest movements
- Cash -€36,179
down €36,179 (-60.1%), from €60,152 to €23,973
mainly Investment in fixed assets (net) (-€39,795) and Debts after one year (-€11,146)
- Tangible fixed assets +€20,264
up €20,264 (+36.7%), from €55,261 to €75,524
of which Plant, machinery and equipment: +€17,163
- Receivables within one year -€15,127
down €15,127 (-23.8%), from €63,576 to €48,449
- Deferred charges and accrued income +€2,592
up €2,592 (+272%), from €954 to €3,546
- Debts after one year -€11,146
down €11,146 (-45.0%), from €24,768 to €13,622
- Reserves -€9,260
down €9,260 (-12.6%), from €73,357 to €64,097
- Trade debts -€4,611
down €4,611 (-23.1%), from €19,995 to €15,384
- Tax, wage and social debts -€3,296
down €3,296 (-34.1%), from €9,679 to €6,383
- Depreciation +€8,675
up €8,675 (+79.9%), from €10,857 to €19,532
- Gross operating margin -€7,141
down €7,141 (-33.3%), from €21,445 to €14,305
- Taxes -€1,848
down €1,848 (-100%), from €1,848 to €0
- Financial charges -€275
down €275 (-15.1%), from €1,821 to €1,546
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 | €179,942 | €151,491 | -€28,451 | -15.8% |
| Fixed assets | 21/28 | €55,261 | €75,524 | +€20,264 | +36.7% |
| Tangible fixed assets | 22/27 | €55,261 | €75,524 | +€20,264 | +36.7% |
| Land and buildings | 22 | €315 | €210 | -€105 | -33.3% |
| Plant, machinery and equipment | 23 | €13,277 | €30,439 | +€17,163 | +129% |
| Furniture and vehicles | 24 | €41,669 | €44,875 | +€3,206 | +7.7% |
| Current assets | 29/58 | €124,681 | €75,967 | -€48,714 | -39.1% |
| Amounts receivable within one year | 40/41 | €63,576 | €48,449 | -€15,127 | -23.8% |
| Trade receivables | 40 | €63,576 | €48,449 | -€15,127 | -23.8% |
| Cash at bank and in hand | 54/58 | €60,152 | €23,973 | -€36,179 | -60.1% |
| Deferred charges and accrued income | 490/1 | €954 | €3,546 | +€2,592 | +272% |
| Total equity and liabilities | 10/49 | €179,942 | €151,491 | -€28,451 | -15.8% |
| Equity | 10/15 | €91,949 | €82,689 | -€9,260 | -10.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €73,357 | €64,097 | -€9,260 | -12.6% |
| Distributable reserves | 133 | €73,357 | €64,097 | -€9,260 | -12.6% |
| Amounts payable | 17/49 | €87,993 | €68,803 | -€19,191 | -21.8% |
| Amounts payable after more than one year | 17 | €24,768 | €13,622 | -€11,146 | -45.0% |
| Financial debts | 170/4 | €24,768 | €13,622 | -€11,146 | -45.0% |
| Amounts payable within one year | 42/48 | €63,225 | €55,180 | -€8,045 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €10,677 | €11,146 | +€468 | +4.4% |
| Trade debts | 44 | €19,995 | €15,384 | -€4,611 | -23.1% |
| Suppliers | 440/4 | €19,995 | €15,384 | -€4,611 | -23.1% |
| Taxes, remuneration and social security | 45 | €9,679 | €6,383 | -€3,296 | -34.1% |
| Taxes | 450/3 | €9,679 | €6,383 | -€3,296 | -34.1% |
| Other amounts payable | 47/48 | €22,874 | €22,267 | -€606 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,857 | €19,532 | +€8,675 | +79.9% |
| Other operating charges | 640/8 | €2,408 | €2,490 | +€82 | +3.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €21,445 | €14,305 | -€7,141 | -33.3% |
| Operating profit (loss) | 9901 | €8,180 | -€7,717 | -€15,898 | |
| Financial income | 75/76B | €97 | €3 | -€94 | -96.8% |
| Recurring financial income | 75 | €97 | €3 | -€94 | -96.8% |
| Financial charges | 65/66B | €1,821 | €1,546 | -€275 | -15.1% |
| Recurring financial charges | 65 | €1,821 | €1,546 | -€275 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €6,457 | -€9,260 | -€15,717 | |
| Income taxes | 67/77 | €1,848 | €0 | -€1,848 | -100% |
| Profit (loss) for the period | 9904 | €4,609 | -€9,260 | -€13,869 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,609 | -€9,260 | -€13,869 |
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.