BUREAU COMPTABLE DIBADJ: what changed
Two fiscal 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.
BUREAU COMPTABLE DIBADJ
Largest movements
- Cash -€4,538
down €4,538 (-23.8%), from €19,047 to €14,508
mainly Trade debts (-€6,050) and Receivables within one year (-€3,266)
- Receivables within one year +€3,266
up €3,266 (+12.6%), from €25,892 to €29,158
of which Trade receivables: +€3,025
- Trade debts -€6,050
down €6,050 (-100.0%), from €6,050 to €0
- Reserves +€2,900
up €2,900 (+16.7%), from €17,360 to €20,260
of which Distributable reserves: +€2,900
- Tax, wage and social debts +€1,867
up €1,867 (+166.2%), from €1,123 to €2,990
- Purchases and services +€1,216
up €1,216 (+5.9%), from €20,664 to €21,880
- Depreciation -€1,075
no longer reported in 2025 (was €1,075)
- Turnover +€700
up €700 (+2.8%), from €25,300 to €26,000
- Gross operating margin -€516
down €516 (-11.1%), from €4,636 to €4,120
- Taxes +€372
up €372 (+32.7%), from €1,137 to €1,509
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.
Cash bridge derived
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 | €45,439 | €44,166 | -€1,273 | -2.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €45,439 | €44,166 | -€1,273 | -2.8% |
| Amounts receivable within one year | 40/41 | €25,892 | €29,158 | +€3,266 | +12.6% |
| Trade receivables | 40 | €726 | €3,751 | +€3,025 | +416.7% |
| Other amounts receivable | 41 | €25,166 | €25,407 | +€241 | +1.0% |
| Cash at bank and in hand | 54/58 | €19,047 | €14,508 | -€4,538 | -23.8% |
| Deferred charges and accrued income | 490/1 | €500 | €500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €45,439 | €44,166 | -€1,273 | -2.8% |
| Equity | 10/15 | €38,266 | €41,176 | +€2,910 | +7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,360 | €20,260 | +€2,900 | +16.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,500 | €18,400 | +€2,900 | +18.7% |
| Profit (loss) carried forward | 14 | €2,306 | €2,316 | +€10 | +0.4% |
| Amounts payable | 17/49 | €7,173 | €2,990 | -€4,183 | -58.3% |
| Amounts payable within one year | 42/48 | €7,173 | €2,990 | -€4,183 | -58.3% |
| Trade debts | 44 | €6,050 | €0 | -€6,050 | -100.0% |
| Suppliers | 440/4 | €6,050 | €0 | -€6,050 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,123 | €2,990 | +€1,867 | +166.2% |
| Taxes | 450/3 | €1,123 | €2,990 | +€1,867 | +166.2% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Turnover | 70 | €25,300 | €26,000 | +€700 | +2.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €20,664 | €21,880 | +€1,216 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,075 | - | -€1,075 | |
| Other operating charges | 640/8 | €796 | €451 | -€345 | -43.3% |
| Gross operating margin | 9900 | €4,636 | €4,120 | -€516 | -11.1% |
| Operating profit (loss) | 9901 | €2,766 | €3,669 | +€903 | +32.7% |
| Financial income | 75/76B | €786 | €793 | +€7 | +0.8% |
| Recurring financial income | 75 | €786 | €793 | +€7 | +0.8% |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €3,510 | €4,419 | +€910 | +25.9% |
| Income taxes | 67/77 | €1,137 | €1,509 | +€372 | +32.7% |
| Profit (loss) for the period | 9904 | €2,373 | €2,910 | +€538 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,373 | €2,910 | +€538 | +22.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.