DIMA: what changed
DIMA
Largest movements
- Cash +€2,257
up €2,257 (+31.7%), from €7,113 to €9,370
mainly Net result for the year (+€5,844) and Receivables within one year (+€1,307)
- Receivables within one year -€1,307
down €1,307 (-77.3%), from €1,690 to €383
of which Trade receivables: -€1,322
- Tangible fixed assets -€945
down €945 (-24.4%), from €3,876 to €2,931
of which Plant, machinery and equipment: -€560
- Profit (loss) carried forward +€5,844
up €5,844 (+20.2%), from -€28,957 to -€23,113
- Other debts -€3,742
down €3,742 (-23.1%), from €16,207 to €12,465
- Tax, wage and social debts -€1,446
down €1,446 (-28.5%), from €5,081 to €3,635
of which Remuneration and social security: -€774
- Current portion of long-term debt -€1,389
no longer reported in 2025 (was €1,389)
- Trade debts +€875
up €875 (+77.0%), from €1,137 to €2,011
- Gross operating margin -€9,293
down €9,293 (-40.1%), from €23,160 to €13,867
- Staff costs -€1,702
down €1,702 (-22.6%), from €7,521 to €5,819
- Financial charges +€458
up €458 (+99.4%), from €461 to €919
- Other operating charges -€355
down €355 (-51.1%), from €695 to €340
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 | €20,307 | €20,449 | +€142 | +0.7% |
| Fixed assets | 21/28 | €3,876 | €2,931 | -€945 | -24.4% |
| Tangible fixed assets | 22/27 | €3,876 | €2,931 | -€945 | -24.4% |
| Land and buildings | 22 | €2,550 | €2,271 | -€278 | -10.9% |
| Plant, machinery and equipment | 23 | €1,219 | €659 | -€560 | -45.9% |
| Furniture and vehicles | 24 | €106 | - | -€106 | |
| Current assets | 29/58 | €16,432 | €17,518 | +€1,087 | +6.6% |
| Stocks and contracts in progress | 3 | €7,629 | €7,766 | +€137 | +1.8% |
| Stocks | 30/36 | €7,629 | €7,766 | +€137 | +1.8% |
| Amounts receivable within one year | 40/41 | €1,690 | €383 | -€1,307 | -77.3% |
| Trade receivables | 40 | €1,322 | - | -€1,322 | |
| Other amounts receivable | 41 | €369 | €383 | +€14 | +3.9% |
| Cash at bank and in hand | 54/58 | €7,113 | €9,370 | +€2,257 | +31.7% |
| Total equity and liabilities | 10/49 | €20,307 | €20,449 | +€142 | +0.7% |
| Equity | 10/15 | -€8,506 | -€2,662 | +€5,844 | +68.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,957 | -€23,113 | +€5,844 | +20.2% |
| Amounts payable | 17/49 | €28,814 | €23,111 | -€5,702 | -19.8% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Financial debts | 170/4 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,814 | €18,111 | -€5,702 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €1,389 | - | -€1,389 | |
| Trade debts | 44 | €1,137 | €2,011 | +€875 | +77.0% |
| Suppliers | 440/4 | €1,137 | €2,011 | +€875 | +77.0% |
| Taxes, remuneration and social security | 45 | €5,081 | €3,635 | -€1,446 | -28.5% |
| Taxes | 450/3 | €3,419 | €2,746 | -€672 | -19.7% |
| Remuneration and social security | 454/9 | €1,662 | €888 | -€774 | -46.6% |
| Other amounts payable | 47/48 | €16,207 | €12,465 | -€3,742 | -23.1% |
| Remuneration, social security and pensions | 62 | €7,521 | €5,819 | -€1,702 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,052 | €945 | -€107 | -10.2% |
| Other operating charges | 640/8 | €695 | €340 | -€355 | -51.1% |
| Gross operating margin | 9900 | €23,160 | €13,867 | -€9,293 | -40.1% |
| Operating profit (loss) | 9901 | €13,892 | €6,763 | -€7,129 | -51.3% |
| Financial income | 75/76B | €34 | €0 | -€34 | -99.8% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -99.8% |
| Financial charges | 65/66B | €461 | €919 | +€458 | +99.4% |
| Recurring financial charges | 65 | €461 | €919 | +€458 | +99.4% |
| Profit (loss) for the period before taxes | 9903 | €13,465 | €5,844 | -€7,621 | -56.6% |
| Income taxes | 67/77 | -€5 | - | +€5 | |
| Profit (loss) for the period | 9904 | €13,470 | €5,844 | -€7,626 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,470 | €5,844 | -€7,626 | -56.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.