DiB-IT: 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.
DiB-IT
Largest movements
- Cash +€21,413
up €21,413 (+15.3%), from €139,868 to €161,281
mainly Net result for the year (+€58,895) and Current investments (+€20,604)
- Current investments -€20,604
down €20,604 (-29.0%), from €71,000 to €50,396
- Receivables within one year -€18,755
down €18,755 (-50.0%), from €37,510 to €18,755
- Tangible fixed assets -€5,476
down €5,476 (-38.7%), from €14,145 to €8,669
of which Furniture and vehicles: -€4,587
- Reserves -€24,422
down €24,422 (-11.2%), from €217,782 to €193,360
- Tax, wage and social debts +€3,739
up €3,739 (+37.2%), from €10,051 to €13,790
of which Remuneration and social security: +€2,659
- Financial income +€14,007
new in 2025: €14,007
- Other operating charges +€10,666
up €10,666 (+6,785%), from €157 to €10,823
- Gross operating margin -€2,794
down €2,794 (-3.5%), from €79,553 to €76,759
- Taxes -€2,339
down €2,339 (-16.3%), from €14,324 to €11,985
- Depreciation -€2,189
down €2,189 (-25.3%), from €8,645 to €6,456
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 | €262,524 | €239,101 | -€23,422 | -8.9% |
| Fixed assets | 21/28 | €14,145 | €8,669 | -€5,476 | -38.7% |
| Tangible fixed assets | 22/27 | €14,145 | €8,669 | -€5,476 | -38.7% |
| Land and buildings | 22 | €889 | - | -€889 | |
| Furniture and vehicles | 24 | €13,256 | €8,669 | -€4,587 | -34.6% |
| Current assets | 29/58 | €248,378 | €230,432 | -€17,947 | -7.2% |
| Amounts receivable within one year | 40/41 | €37,510 | €18,755 | -€18,755 | -50.0% |
| Trade receivables | 40 | €37,510 | €18,755 | -€18,755 | -50.0% |
| Current investments | 50/53 | €71,000 | €50,396 | -€20,604 | -29.0% |
| Cash at bank and in hand | 54/58 | €139,868 | €161,281 | +€21,413 | +15.3% |
| Total equity and liabilities | 10/49 | €262,524 | €239,101 | -€23,422 | -8.9% |
| Equity | 10/15 | €236,332 | €211,910 | -€24,422 | -10.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €217,782 | €193,360 | -€24,422 | -11.2% |
| Distributable reserves | 133 | €217,782 | €193,360 | -€24,422 | -11.2% |
| Amounts payable | 17/49 | €26,191 | €27,191 | +€1,000 | +3.8% |
| Amounts payable within one year | 42/48 | €26,191 | €27,191 | +€1,000 | +3.8% |
| Trade debts | 44 | €2,034 | €1,441 | -€593 | -29.2% |
| Suppliers | 440/4 | €2,034 | €1,441 | -€593 | -29.2% |
| Taxes, remuneration and social security | 45 | €10,051 | €13,790 | +€3,739 | +37.2% |
| Taxes | 450/3 | €10,051 | €11,131 | +€1,079 | +10.7% |
| Remuneration and social security | 454/9 | - | €2,659 | +€2,659 | |
| Other amounts payable | 47/48 | €14,106 | €11,960 | -€2,145 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,645 | €6,456 | -€2,189 | -25.3% |
| Other operating charges | 640/8 | €157 | €10,823 | +€10,666 | +6,785% |
| Gross operating margin | 9900 | €79,553 | €76,759 | -€2,794 | -3.5% |
| Operating profit (loss) | 9901 | €70,750 | €59,480 | -€11,271 | -15.9% |
| Financial income | 75/76B | - | €14,007 | +€14,007 | |
| Recurring financial income | 75 | - | €14,007 | +€14,007 | |
| Financial charges | 65/66B | €2,194 | €2,606 | +€412 | +18.8% |
| Recurring financial charges | 65 | €2,194 | €2,606 | +€412 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €68,556 | €70,880 | +€2,324 | +3.4% |
| Income taxes | 67/77 | €14,324 | €11,985 | -€2,339 | -16.3% |
| Profit (loss) for the period | 9904 | €54,232 | €58,895 | +€4,663 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,232 | €58,895 | +€4,663 | +8.6% |
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 15 October 2026 via checked.be.