DIBA TECH: what changed
Two fiscal 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 TECH
Largest movements
- Receivables within one year -€48,949
down €48,949 (-40.5%), from €120,791 to €71,842
of which Trade receivables: -€66,601
- Tangible fixed assets -€5,583
down €5,583 (-14.4%), from €38,826 to €33,244
of which Plant, machinery and equipment: -€11,114
- Cash -€3,286
down €3,286 (-70.1%), from €4,686 to €1,399
mainly Net result for the year (-€77,257) and Tax, wage and social debts (-€26,340)
- Deferred charges and accrued income -€2,794
down €2,794 (-90.5%), from €3,089 to €295
- Profit (loss) carried forward -€77,257
down €77,257, from €52,848 to -€24,409
- Trade debts +€50,480
up €50,480 (+285.7%), from €17,671 to €68,151
- Tax, wage and social debts -€26,340
down €26,340 (-65.2%), from €40,395 to €14,055
of which Taxes: -€15,541
- Other debts -€7,496
no longer reported in 2025 (was €7,496)
- Gross operating margin -€131,855
down €131,855 (-60.9%), from €216,496 to €84,641
- Other operating charges -€23,070
down €23,070 (-78.4%), from €29,431 to €6,361
- Staff costs -€21,030
down €21,030 (-13.5%), from €155,878 to €134,848
- Depreciation -€4,207
down €4,207 (-16.4%), from €25,705 to €21,499
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.
Cash bridge derived
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 | €168,410 | €107,798 | -€60,612 | -36.0% |
| Fixed assets | 21/28 | €39,844 | €34,261 | -€5,583 | -14.0% |
| Tangible fixed assets | 22/27 | €38,826 | €33,244 | -€5,583 | -14.4% |
| Plant, machinery and equipment | 23 | €26,858 | €15,744 | -€11,114 | -41.4% |
| Furniture and vehicles | 24 | €11,968 | €17,499 | +€5,532 | +46.2% |
| Financial fixed assets | 28 | €1,018 | €1,018 | = | 0.0% |
| Current assets | 29/58 | €128,566 | €73,536 | -€55,030 | -42.8% |
| Amounts receivable within one year | 40/41 | €120,791 | €71,842 | -€48,949 | -40.5% |
| Trade receivables | 40 | €94,742 | €28,141 | -€66,601 | -70.3% |
| Other amounts receivable | 41 | €26,050 | €43,702 | +€17,652 | +67.8% |
| Cash at bank and in hand | 54/58 | €4,686 | €1,399 | -€3,286 | -70.1% |
| Deferred charges and accrued income | 490/1 | €3,089 | €295 | -€2,794 | -90.5% |
| Total equity and liabilities | 10/49 | €168,410 | €107,798 | -€60,612 | -36.0% |
| Equity | 10/15 | €102,848 | €25,591 | -€77,257 | -75.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Outside capital | 11 | €50,000 | €50,000 | = | 0.0% |
| Other | 1109/19 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,848 | -€24,409 | -€77,257 | |
| Amounts payable | 17/49 | €65,561 | €82,206 | +€16,645 | +25.4% |
| Amounts payable within one year | 42/48 | €65,561 | €82,206 | +€16,645 | +25.4% |
| Trade debts | 44 | €17,671 | €68,151 | +€50,480 | +285.7% |
| Suppliers | 440/4 | €17,671 | €68,151 | +€50,480 | +285.7% |
| Taxes, remuneration and social security | 45 | €40,395 | €14,055 | -€26,340 | -65.2% |
| Taxes | 450/3 | €16,922 | €1,380 | -€15,541 | -91.8% |
| Remuneration and social security | 454/9 | €23,473 | €12,675 | -€10,799 | -46.0% |
| Other amounts payable | 47/48 | €7,496 | - | -€7,496 | |
| Remuneration, social security and pensions | 62 | €155,878 | €134,848 | -€21,030 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,705 | €21,499 | -€4,207 | -16.4% |
| Other operating charges | 640/8 | €29,431 | €6,361 | -€23,070 | -78.4% |
| Gross operating margin | 9900 | €216,496 | €84,641 | -€131,855 | -60.9% |
| Operating profit (loss) | 9901 | €5,482 | -€78,067 | -€83,549 | |
| Financial income | 75/76B | - | €981 | +€981 | |
| Recurring financial income | 75 | - | €981 | +€981 | |
| Financial charges | 65/66B | €139 | €171 | +€33 | +23.6% |
| Recurring financial charges | 65 | €139 | €171 | +€33 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €5,343 | -€77,257 | -€82,600 | |
| Income taxes | 67/77 | €1,069 | - | -€1,069 | |
| Profit (loss) for the period | 9904 | €4,275 | -€77,257 | -€81,531 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,275 | -€77,257 | -€81,531 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.