DIMIS: 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.
DIMIS
Largest movements
- Financial fixed assets -€1.7m
down €1.7m (-100.0%), from €1.7m to €238
- Receivables after one year +€546,755
new in 2025: €546,755
- Cash +€68,311
up €68,311 (+60.2%), from €113,506 to €181,818
mainly Investment in fixed assets (net) (+€1.7m) and Other debts (+€68,052)
- Receivables within one year +€67,642
up €67,642 (+62,406%), from €108 to €67,750
of which Other amounts receivable: +€66,359
- Contributions -€1.0m
down €1.0m (-75.2%), from €1.4m to €343,480
- Other debts +€68,052
up €68,052 (+39.8%), from €171,058 to €239,110
- Profit (loss) carried forward -€64,660
down €64,660 (-32.1%), from €201,560 to €136,900
- Financial charges +€113,084
up €113,084 (+615%), from €18,392 to €131,476
of which Non-recurring financial charges: +€116,950
- Gross operating margin -€107,695
down €107,695, from €12,894 to -€94,801
- Financial income -€24,811
down €24,811 (-11.9%), from €208,884 to €184,073
- Taxes -€16,500
down €16,500 (-98.8%), from €16,707 to €207
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 | €1,993,513 | €954,530 | -€1.0m | -52.1% |
| Fixed assets | 21/28 | €1,875,897 | €154,659 | -€1.7m | -91.8% |
| Tangible fixed assets | 22/27 | €152,681 | €154,421 | +€1,740 | +1.1% |
| Land and buildings | 22 | €151,471 | €152,475 | +€1,004 | +0.7% |
| Furniture and vehicles | 24 | €1,210 | €1,946 | +€736 | +60.8% |
| Financial fixed assets | 28 | €1,723,216 | €238 | -€1.7m | -100.0% |
| Current assets | 29/58 | €117,617 | €799,870 | +€682,254 | +580% |
| Amounts receivable after more than one year | 29 | - | €546,755 | +€546,755 | |
| Other amounts receivable | 291 | - | €546,755 | +€546,755 | |
| Amounts receivable within one year | 40/41 | €108 | €67,750 | +€67,642 | +62,406% |
| Trade receivables | 40 | €0 | €1,283 | +€1,283 | |
| Other amounts receivable | 41 | €108 | €66,468 | +€66,359 | +61,223% |
| Cash at bank and in hand | 54/58 | €113,506 | €181,818 | +€68,311 | +60.2% |
| Deferred charges and accrued income | 490/1 | €4,002 | €3,547 | -€455 | -11.4% |
| Total equity and liabilities | 10/49 | €1,993,513 | €954,530 | -€1.0m | -52.1% |
| Equity | 10/15 | €1,794,314 | €688,202 | -€1.1m | -61.6% |
| Contributions | 10/11 | €1,384,931 | €343,480 | -€1.0m | -75.2% |
| Reserves | 13 | €207,823 | €207,823 | = | 0.0% |
| Non-distributable reserves | 130/1 | €42,960 | €42,960 | = | 0.0% |
| Reserves not available under the articles | 1311 | €42,960 | €42,960 | = | 0.0% |
| Distributable reserves | 133 | €164,863 | €164,863 | = | 0.0% |
| Profit (loss) carried forward | 14 | €201,560 | €136,900 | -€64,660 | -32.1% |
| Amounts payable | 17/49 | €199,200 | €266,327 | +€67,128 | +33.7% |
| Amounts payable within one year | 42/48 | €199,200 | €263,870 | +€64,671 | +32.5% |
| Trade debts | 44 | €4,136 | €4,035 | -€101 | -2.4% |
| Suppliers | 440/4 | €4,136 | €4,035 | -€101 | -2.4% |
| Taxes, remuneration and social security | 45 | €24,005 | €20,725 | -€3,280 | -13.7% |
| Taxes | 450/3 | €24,005 | €20,725 | -€3,280 | -13.7% |
| Other amounts payable | 47/48 | €171,058 | €239,110 | +€68,052 | +39.8% |
| Accrued charges and deferred income | 492/3 | - | €2,457 | +€2,457 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,953 | €15,137 | +€184 | +1.2% |
| Other operating charges | 640/8 | €6,863 | €7,113 | +€250 | +3.6% |
| Gross operating margin | 9900 | €12,894 | -€94,801 | -€107,695 | |
| Operating profit (loss) | 9901 | -€8,922 | -€117,050 | -€108,128 | -1,212% |
| Financial income | 75/76B | €208,884 | €184,073 | -€24,811 | -11.9% |
| Recurring financial income | 75 | €208,884 | €184,073 | -€24,811 | -11.9% |
| Financial charges | 65/66B | €18,392 | €131,476 | +€113,084 | +615% |
| Recurring financial charges | 65 | €18,392 | €14,527 | -€3,866 | -21.0% |
| Non-recurring financial charges | 66B | - | €116,950 | +€116,950 | |
| Profit (loss) for the period before taxes | 9903 | €181,570 | -€64,453 | -€246,023 | |
| Income taxes | 67/77 | €16,707 | €207 | -€16,500 | -98.8% |
| Profit (loss) for the period | 9904 | €164,863 | -€64,660 | -€229,523 | |
| Profit (loss) for the period to be appropriated | 9905 | €164,863 | -€64,660 | -€229,523 |
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 25 October 2026 via checked.be.