DI-BRO: 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-BRO
Largest movements
- Receivables within one year +€48,145
up €48,145 (+19.3%), from €249,572 to €297,717
of which Other amounts receivable: +€25,405
- Cash +€26,669
up €26,669 (+16.7%), from €159,790 to €186,459
mainly Net result for the year (+€98,094) and Depreciation (+€23,286)
- Tangible fixed assets -€20,660
down €20,660 (-10.5%), from €197,588 to €176,928
of which Land and buildings: -€19,698
- Profit (loss) carried forward +€53,094
up €53,094 (+10.3%), from €513,038 to €566,133
- Gross operating margin +€21,698
up €21,698 (+19.7%), from €110,317 to €132,015
- Taxes +€9,329
up €9,329 (+79.0%), from €11,810 to €21,139
- Financial income +€3,743
up €3,743 (+32.9%), from €11,371 to €15,114
- Other operating charges +€1,498
up €1,498 (+57.3%), from €2,614 to €4,112
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €611,008 | €665,058 | +€54,050 | +8.8% |
| Fixed assets | 21/28 | €197,588 | €176,928 | -€20,660 | -10.5% |
| Tangible fixed assets | 22/27 | €197,588 | €176,928 | -€20,660 | -10.5% |
| Land and buildings | 22 | €178,261 | €158,563 | -€19,698 | -11.0% |
| Plant, machinery and equipment | 23 | €3,536 | €2,742 | -€794 | -22.5% |
| Furniture and vehicles | 24 | €7,172 | €7,004 | -€168 | -2.3% |
| Other tangible fixed assets | 26 | €8,619 | €8,619 | = | 0.0% |
| Current assets | 29/58 | €413,420 | €488,130 | +€74,710 | +18.1% |
| Amounts receivable within one year | 40/41 | €249,572 | €297,717 | +€48,145 | +19.3% |
| Trade receivables | 40 | €12,893 | €35,633 | +€22,741 | +176% |
| Other amounts receivable | 41 | €236,679 | €262,084 | +€25,405 | +10.7% |
| Cash at bank and in hand | 54/58 | €159,790 | €186,459 | +€26,669 | +16.7% |
| Deferred charges and accrued income | 490/1 | €4,058 | €3,954 | -€104 | -2.6% |
| Total equity and liabilities | 10/49 | €611,008 | €665,058 | +€54,050 | +8.8% |
| Equity | 10/15 | €524,911 | €578,006 | +€53,094 | +10.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,673 | €5,673 | = | 0.0% |
| Distributable reserves | 133 | €5,673 | €5,673 | = | 0.0% |
| Profit (loss) carried forward | 14 | €513,038 | €566,133 | +€53,094 | +10.3% |
| Amounts payable | 17/49 | €86,097 | €87,052 | +€956 | +1.1% |
| Amounts payable within one year | 42/48 | €86,097 | €87,052 | +€956 | +1.1% |
| Trade debts | 44 | €11,696 | €10,343 | -€1,353 | -11.6% |
| Suppliers | 440/4 | €11,696 | €10,343 | -€1,353 | -11.6% |
| Taxes, remuneration and social security | 45 | €29,401 | €31,709 | +€2,309 | +7.9% |
| Taxes | 450/3 | €29,401 | €31,709 | +€2,309 | +7.9% |
| Other amounts payable | 47/48 | €45,000 | €45,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,168 | €23,286 | +€118 | +0.5% |
| Other operating charges | 640/8 | €2,614 | €4,112 | +€1,498 | +57.3% |
| Gross operating margin | 9900 | €110,317 | €132,015 | +€21,698 | +19.7% |
| Operating profit (loss) | 9901 | €84,535 | €104,618 | +€20,082 | +23.8% |
| Financial income | 75/76B | €11,371 | €15,114 | +€3,743 | +32.9% |
| Recurring financial income | 75 | €11,371 | €15,114 | +€3,743 | +32.9% |
| Financial charges | 65/66B | €517 | €499 | -€19 | -3.6% |
| Recurring financial charges | 65 | €517 | €499 | -€19 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €95,389 | €119,233 | +€23,844 | +25.0% |
| Income taxes | 67/77 | €11,810 | €21,139 | +€9,329 | +79.0% |
| Profit (loss) for the period | 9904 | €83,579 | €98,094 | +€14,516 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €83,579 | €98,094 | +€14,516 | +17.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.