DIBA Retail: 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 Retail
Largest movements
- Tangible fixed assets -€162,833
down €162,833 (-25.6%), from €636,767 to €473,934
of which Other tangible fixed assets: -€158,709
- Cash +€125,088
up €125,088 (+82.8%), from €151,092 to €276,180
mainly Net result for the year (+€122,802) and Depreciation (+€92,808)
- Deferred charges and accrued income +€20,629
up €20,629 (+720%), from €2,867 to €23,496
- Profit (loss) carried forward +€122,802
up €122,802 (+168%), from €73,060 to €195,862
- Debts after one year -€84,402
down €84,402 (-17.8%), from €474,336 to €389,934
- Trade debts -€52,932
down €52,932 (-10.8%), from €490,280 to €437,348
- Turnover -€4.8m
no longer reported in 2025 (was €4.8m)
- Purchases and services -€4.3m
no longer reported in 2025 (was €4.3m)
- Gross operating margin +€95,094
up €95,094 (+19.4%), from €490,127 to €585,221
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 | €1,328,785 | €1,317,591 | -€11,194 | -0.8% |
| Fixed assets | 21/28 | €638,267 | €475,434 | -€162,833 | -25.5% |
| Tangible fixed assets | 22/27 | €636,767 | €473,934 | -€162,833 | -25.6% |
| Plant, machinery and equipment | 23 | €75,501 | €70,773 | -€4,728 | -6.3% |
| Furniture and vehicles | 24 | €2,922 | €3,526 | +€604 | +20.7% |
| Other tangible fixed assets | 26 | €558,345 | €399,635 | -€158,709 | -28.4% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €690,517 | €842,156 | +€151,639 | +22.0% |
| Stocks and contracts in progress | 3 | €354,662 | €351,425 | -€3,237 | -0.9% |
| Stocks | 30/36 | €354,662 | €351,425 | -€3,237 | -0.9% |
| Amounts receivable within one year | 40/41 | €181,896 | €191,056 | +€9,160 | +5.0% |
| Trade receivables | 40 | €5,341 | €6,536 | +€1,195 | +22.4% |
| Other amounts receivable | 41 | €176,554 | €184,520 | +€7,965 | +4.5% |
| Cash at bank and in hand | 54/58 | €151,092 | €276,180 | +€125,088 | +82.8% |
| Deferred charges and accrued income | 490/1 | €2,867 | €23,496 | +€20,629 | +720% |
| Total equity and liabilities | 10/49 | €1,328,785 | €1,317,591 | -€11,194 | -0.8% |
| Equity | 10/15 | €173,060 | €295,862 | +€122,802 | +71.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,060 | €195,862 | +€122,802 | +168% |
| Amounts payable | 17/49 | €1,155,725 | €1,021,729 | -€133,996 | -11.6% |
| Amounts payable after more than one year | 17 | €474,336 | €389,934 | -€84,402 | -17.8% |
| Financial debts | 170/4 | €474,336 | €389,934 | -€84,402 | -17.8% |
| Amounts payable within one year | 42/48 | €681,388 | €631,794 | -€49,594 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €82,367 | €84,402 | +€2,035 | +2.5% |
| Trade debts | 44 | €490,280 | €437,348 | -€52,932 | -10.8% |
| Suppliers | 440/4 | €490,280 | €437,348 | -€52,932 | -10.8% |
| Taxes, remuneration and social security | 45 | €108,741 | €110,044 | +€1,303 | +1.2% |
| Taxes | 450/3 | €19,165 | €34,212 | +€15,048 | +78.5% |
| Remuneration and social security | 454/9 | €89,577 | €75,832 | -€13,745 | -15.3% |
| Turnover | 70 | €4,778,647 | - | -€4.8m | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,308,235 | - | -€4.3m | |
| Remuneration, social security and pensions | 62 | €259,177 | €303,324 | +€44,147 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,184 | €92,808 | -€28,376 | -23.4% |
| Other operating charges | 640/8 | €1,868 | €24,753 | +€22,886 | +1,225% |
| Gross operating margin | 9900 | €490,127 | €585,221 | +€95,094 | +19.4% |
| Operating profit (loss) | 9901 | €107,898 | €164,336 | +€56,438 | +52.3% |
| Financial income | 75/76B | €6,423 | €6,974 | +€551 | +8.6% |
| Recurring financial income | 75 | €6,423 | €6,974 | +€551 | +8.6% |
| Financial charges | 65/66B | €25,964 | €14,670 | -€11,293 | -43.5% |
| Recurring financial charges | 65 | €25,964 | €14,670 | -€11,293 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | €88,357 | €156,640 | +€68,282 | +77.3% |
| Income taxes | 67/77 | €10,925 | €33,838 | +€22,912 | +210% |
| Profit (loss) for the period | 9904 | €77,432 | €122,802 | +€45,370 | +58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €77,432 | €122,802 | +€45,370 | +58.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.