DIMNICK: 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.
DIMNICK
Largest movements
- Tangible fixed assets -€145,131
down €145,131 (-4.1%), from €3.5m to €3.4m
of which Land and buildings: -€129,231
- Financial fixed assets +€78,000
up €78,000 (+6.2%), from €1.3m to €1.3m
- Cash -€69,547
down €69,547 (-14.9%), from €466,190 to €396,642
mainly Investment in fixed assets (net) (-€85,254) and Tax, wage and social debts (-€69,753)
- Tax, wage and social debts -€69,753
down €69,753 (-77.9%), from €89,551 to €19,798
- Debts after one year -€67,394
down €67,394 (-3.9%), from €1.7m to €1.7m
- Financial income -€1.7m
down €1.7m (-99.0%), from €1.8m to €17,880
- Financial charges -€987,551
down €987,551 (-91.5%), from €1.1m to €91,475
- Taxes -€63,401
down €63,401 (-99.5%), from €63,717 to €316
- Gross operating margin +€59,373
up €59,373 (+32.9%), from €180,404 to €239,777
- Depreciation +€13,160
up €13,160 (+9.5%), from €139,225 to €152,385
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 | €5,354,562 | €5,227,699 | -€126,863 | -2.4% |
| Fixed assets | 21/28 | €4,787,375 | €4,720,244 | -€67,131 | -1.4% |
| Tangible fixed assets | 22/27 | €3,536,951 | €3,391,820 | -€145,131 | -4.1% |
| Land and buildings | 22 | €3,478,519 | €3,349,288 | -€129,231 | -3.7% |
| Plant, machinery and equipment | 23 | €2,125 | €1,652 | -€473 | -22.3% |
| Furniture and vehicles | 24 | €56,307 | €40,880 | -€15,428 | -27.4% |
| Financial fixed assets | 28 | €1,250,425 | €1,328,425 | +€78,000 | +6.2% |
| Current assets | 29/58 | €567,187 | €507,455 | -€59,732 | -10.5% |
| Amounts receivable within one year | 40/41 | €85,121 | €82,860 | -€2,262 | -2.7% |
| Trade receivables | 40 | €74,624 | €76,112 | +€1,488 | +2.0% |
| Other amounts receivable | 41 | €10,497 | €6,748 | -€3,749 | -35.7% |
| Cash at bank and in hand | 54/58 | €466,190 | €396,642 | -€69,547 | -14.9% |
| Deferred charges and accrued income | 490/1 | €15,876 | €27,953 | +€12,077 | +76.1% |
| Total equity and liabilities | 10/49 | €5,354,562 | €5,227,699 | -€126,863 | -2.4% |
| Equity | 10/15 | €1,553,466 | €1,544,821 | -€8,645 | -0.6% |
| Contributions | 10/11 | €6,668 | €6,668 | = | 0.0% |
| Reserves | 13 | €2,284,294 | €2,284,294 | = | 0.0% |
| Distributable reserves | 133 | €2,284,294 | €2,284,294 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€737,496 | -€746,141 | -€8,645 | -1.2% |
| Provisions and deferred taxes | 16 | €1,000,047 | €1,000,047 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,000,047 | €1,000,047 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,000,047 | €1,000,047 | = | 0.0% |
| Amounts payable | 17/49 | €2,801,050 | €2,682,832 | -€118,218 | -4.2% |
| Amounts payable after more than one year | 17 | €1,740,209 | €1,672,815 | -€67,394 | -3.9% |
| Financial debts | 170/4 | €1,740,209 | €1,672,815 | -€67,394 | -3.9% |
| Amounts payable within one year | 42/48 | €999,935 | €938,379 | -€61,557 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €75,647 | €71,520 | -€4,127 | -5.5% |
| Trade debts | 44 | €14,412 | €3,793 | -€10,619 | -73.7% |
| Suppliers | 440/4 | €14,412 | €3,793 | -€10,619 | -73.7% |
| Taxes, remuneration and social security | 45 | €89,551 | €19,798 | -€69,753 | -77.9% |
| Taxes | 450/3 | €89,551 | €19,798 | -€69,753 | -77.9% |
| Other amounts payable | 47/48 | €820,325 | €843,267 | +€22,942 | +2.8% |
| Accrued charges and deferred income | 492/3 | €60,905 | €71,638 | +€10,733 | +17.6% |
| Non-recurring operating income | 76A | €3,500 | - | -€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139,225 | €152,385 | +€13,160 | +9.5% |
| Other operating charges | 640/8 | €19,203 | €21,493 | +€2,289 | +11.9% |
| Non-recurring operating charges | 66A | €618 | €634 | +€15 | +2.5% |
| Gross operating margin | 9900 | €180,404 | €239,777 | +€59,373 | +32.9% |
| Operating profit (loss) | 9901 | €21,357 | €65,266 | +€43,908 | +206% |
| Financial income | 75/76B | €1,752,636 | €17,880 | -€1.7m | -99.0% |
| Recurring financial income | 75 | €1,752,636 | €17,880 | -€1.7m | -99.0% |
| Financial charges | 65/66B | €1,079,026 | €91,475 | -€987,551 | -91.5% |
| Recurring financial charges | 65 | €1,079,026 | €91,475 | -€987,551 | -91.5% |
| Profit (loss) for the period before taxes | 9903 | €694,968 | -€8,330 | -€703,297 | |
| Income taxes | 67/77 | €63,717 | €316 | -€63,401 | -99.5% |
| Profit (loss) for the period | 9904 | €631,251 | -€8,645 | -€639,896 | |
| Profit (loss) for the period to be appropriated | 9905 | €631,251 | -€8,645 | -€639,896 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.