DI BIASE: 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.
DI BIASE
Largest movements
- Cash -€37,195
down €37,195 (-15.5%), from €239,212 to €202,017
mainly Net result for the year (-€37,892) and Tax, wage and social debts (-€33,335)
- Tangible fixed assets -€11,630
down €11,630 (-11.4%), from €101,751 to €90,121
of which Other tangible fixed assets: -€7,521
- Receivables within one year +€8,499
up €8,499 (+47.1%), from €18,041 to €26,540
of which Other amounts receivable: +€7,789
- Profit (loss) carried forward -€37,892
down €37,892 (-18.9%), from €200,822 to €162,931
- Tax, wage and social debts -€33,335
no longer reported in 2025 (was €33,335)
- Trade debts +€32,529
up €32,529 (+3,115%), from €1,044 to €33,574
- Gross operating margin -€150,665
down €150,665, from €150,197 to -€468
- Staff costs -€32,857
down €32,857, from €32,588 to -€269
- Taxes -€32,673
down €32,673 (-98.3%), from €33,227 to €554
- Other operating charges +€22,669
up €22,669 (+1,513%), from €1,499 to €24,168
- Depreciation -€5,513
down €5,513 (-30.0%), from €18,383 to €12,870
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 | €369,545 | €328,704 | -€40,840 | -11.1% |
| Fixed assets | 21/28 | €101,801 | €90,121 | -€11,680 | -11.5% |
| Tangible fixed assets | 22/27 | €101,751 | €90,121 | -€11,630 | -11.4% |
| Land and buildings | 22 | €83,209 | €80,662 | -€2,547 | -3.1% |
| Plant, machinery and equipment | 23 | €778 | €523 | -€255 | -32.8% |
| Furniture and vehicles | 24 | €1,307 | - | -€1,307 | |
| Other tangible fixed assets | 26 | €16,458 | €8,937 | -€7,521 | -45.7% |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €267,743 | €238,583 | -€29,160 | -10.9% |
| Stocks and contracts in progress | 3 | €9,742 | €10,026 | +€284 | +2.9% |
| Stocks | 30/36 | €9,742 | €10,026 | +€284 | +2.9% |
| Amounts receivable within one year | 40/41 | €18,041 | €26,540 | +€8,499 | +47.1% |
| Trade receivables | 40 | €4,138 | €4,848 | +€710 | +17.2% |
| Other amounts receivable | 41 | €13,903 | €21,692 | +€7,789 | +56.0% |
| Cash at bank and in hand | 54/58 | €239,212 | €202,017 | -€37,195 | -15.5% |
| Deferred charges and accrued income | 490/1 | €748 | - | -€748 | |
| Total equity and liabilities | 10/49 | €369,545 | €328,704 | -€40,840 | -11.1% |
| Equity | 10/15 | €333,022 | €295,131 | -€37,892 | -11.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €70,200 | €70,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €64,000 | €64,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €200,822 | €162,931 | -€37,892 | -18.9% |
| Amounts payable | 17/49 | €36,522 | €33,574 | -€2,949 | -8.1% |
| Amounts payable within one year | 42/48 | €36,522 | €33,574 | -€2,949 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €1,771 | - | -€1,771 | |
| Trade debts | 44 | €1,044 | €33,574 | +€32,529 | +3,115% |
| Suppliers | 440/4 | €1,044 | €33,574 | +€32,529 | +3,115% |
| Taxes, remuneration and social security | 45 | €33,335 | - | -€33,335 | |
| Taxes | 450/3 | €33,335 | - | -€33,335 | |
| Other amounts payable | 47/48 | €373 | - | -€373 | |
| Non-recurring operating income | 76A | €115,273 | €826 | -€114,446 | -99.3% |
| Remuneration, social security and pensions | 62 | €32,588 | -€269 | -€32,857 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,383 | €12,870 | -€5,513 | -30.0% |
| Other operating charges | 640/8 | €1,499 | €24,168 | +€22,669 | +1,513% |
| Gross operating margin | 9900 | €150,197 | -€468 | -€150,665 | |
| Operating profit (loss) | 9901 | €97,728 | -€37,237 | -€134,964 | |
| Financial income | 75/76B | €58 | €45 | -€13 | -22.7% |
| Recurring financial income | 75 | €58 | €45 | -€13 | -22.7% |
| Financial charges | 65/66B | €217 | €146 | -€71 | -32.6% |
| Recurring financial charges | 65 | €217 | €146 | -€71 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €97,569 | -€37,338 | -€134,907 | |
| Income taxes | 67/77 | €33,227 | €554 | -€32,673 | -98.3% |
| Profit (loss) for the period | 9904 | €64,342 | -€37,892 | -€102,234 | |
| Profit (loss) for the period to be appropriated | 9905 | €64,342 | -€37,892 | -€102,234 |
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 26 October 2026 via checked.be.