DIBA GROUP: 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.
DIBA GROUP
Largest movements
- Financial fixed assets +€300,000
up €300,000 (+70,133%), from €428 to €300,428
- Cash -€43,057
down €43,057 (-64.3%), from €66,963 to €23,906
mainly Investment in fixed assets (net) (-€301,824) and Receivables after one year (-€37,550)
- Receivables after one year +€37,550
new in 2025: €37,550
- Intangible fixed assets -€16,346
down €16,346 (-42.1%), from €38,846 to €22,500
- Tangible fixed assets -€8,499
down €8,499 (-43.5%), from €19,524 to €11,025
of which Furniture and vehicles: -€10,166
- Other debts +€244,184
up €244,184 (+183%), from €133,706 to €377,890
- Profit (loss) carried forward +€30,478
up €30,478 (+70.9%), from -€42,972 to -€12,495
- Current portion of long-term debt -€11,825
down €11,825 (-70.1%), from €16,860 to €5,034
- Gross operating margin +€66,642
up €66,642, from -€7,630 to €59,012
- Financial charges -€8,552
down €8,552 (-88.6%), from €9,650 to €1,097
- Taxes +€3,002
up €3,002, from -€2,861 to €141
- Depreciation -€1,612
down €1,612 (-5.7%), from €28,281 to €26,669
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 | €131,851 | €395,913 | +€264,062 | +200% |
| Fixed assets | 21/28 | €58,798 | €333,953 | +€275,155 | +468% |
| Intangible fixed assets | 21 | €38,846 | €22,500 | -€16,346 | -42.1% |
| Tangible fixed assets | 22/27 | €19,524 | €11,025 | -€8,499 | -43.5% |
| Plant, machinery and equipment | 23 | - | €1,667 | +€1,667 | |
| Furniture and vehicles | 24 | €19,524 | €9,358 | -€10,166 | -52.1% |
| Financial fixed assets | 28 | €428 | €300,428 | +€300,000 | +70,133% |
| Current assets | 29/58 | €73,054 | €61,960 | -€11,094 | -15.2% |
| Amounts receivable after more than one year | 29 | - | €37,550 | +€37,550 | |
| Trade receivables | 290 | - | €37,550 | +€37,550 | |
| Amounts receivable within one year | 40/41 | €6,042 | - | -€6,042 | |
| Trade receivables | 40 | €3,530 | - | -€3,530 | |
| Other amounts receivable | 41 | €2,511 | - | -€2,511 | |
| Cash at bank and in hand | 54/58 | €66,963 | €23,906 | -€43,057 | -64.3% |
| Deferred charges and accrued income | 490/1 | €49 | €504 | +€455 | +934% |
| Total equity and liabilities | 10/49 | €131,851 | €395,913 | +€264,062 | +200% |
| Equity | 10/15 | -€22,512 | €7,965 | +€30,478 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,972 | -€12,495 | +€30,478 | +70.9% |
| Amounts payable | 17/49 | €154,363 | €387,947 | +€233,584 | +151% |
| Amounts payable within one year | 42/48 | €154,363 | €387,947 | +€233,584 | +151% |
| Current portion of amounts payable after more than one year | 42 | €16,860 | €5,034 | -€11,825 | -70.1% |
| Trade debts | 44 | €3,798 | €1,807 | -€1,990 | -52.4% |
| Suppliers | 440/4 | €3,798 | €1,807 | -€1,990 | -52.4% |
| Taxes, remuneration and social security | 45 | - | €3,216 | +€3,216 | |
| Taxes | 450/3 | - | €3,216 | +€3,216 | |
| Other amounts payable | 47/48 | €133,706 | €377,890 | +€244,184 | +183% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,281 | €26,669 | -€1,612 | -5.7% |
| Other operating charges | 640/8 | €178 | €629 | +€451 | +253% |
| Gross operating margin | 9900 | -€7,630 | €59,012 | +€66,642 | |
| Operating profit (loss) | 9901 | -€36,089 | €31,715 | +€67,804 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €9,650 | €1,097 | -€8,552 | -88.6% |
| Recurring financial charges | 65 | €9,650 | €1,097 | -€8,552 | -88.6% |
| Profit (loss) for the period before taxes | 9903 | -€45,739 | €30,618 | +€76,357 | |
| Income taxes | 67/77 | -€2,861 | €141 | +€3,002 | |
| Profit (loss) for the period | 9904 | -€42,878 | €30,478 | +€73,355 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,878 | €30,478 | +€73,355 |
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 13 October 2026 via checked.be.