DIBADJ MANAGEMENT CONSULTANCY: 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.
DIBADJ MANAGEMENT CONSULTANCY
Largest movements
- Cash -€63,560
down €63,560 (-45.6%), from €139,260 to €75,700
mainly Net result for the year (-€59,286) and Tax, wage and social debts (-€14,700)
- Tangible fixed assets -€13,243
down €13,243 (-4.5%), from €292,575 to €279,333
of which Land and buildings: -€10,779
- Profit (loss) carried forward -€59,286
down €59,286 (-17.9%), from €330,459 to €271,173
- Other debts +€17,543
up €17,543 (+48,328%), from €36 to €17,579
- Tax, wage and social debts -€14,700
down €14,700 (-34.1%), from €43,121 to €28,421
of which Remuneration and social security: -€10,359
- Debts after one year -€14,432
down €14,432 (-10.9%), from €132,460 to €118,029
- Turnover -€228,522
no longer reported in 2025 (was €228,522)
- Gross operating margin -€31,019
down €31,019 (-25.5%), from €121,721 to €90,702
- Purchases and services -€23,140
down €23,140 (-18.2%), from €127,056 to €103,917
- Financial charges +€17,812
up €17,812 (+49.3%), from €36,097 to €53,909
- Other operating charges -€3,614
down €3,614 (-88.6%), from €4,080 to €465
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 | €582,870 | €506,967 | -€75,903 | -13.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €292,575 | €279,333 | -€13,243 | -4.5% |
| Tangible fixed assets | 22/27 | €292,575 | €279,333 | -€13,243 | -4.5% |
| Land and buildings | 22 | €268,199 | €257,420 | -€10,779 | -4.0% |
| Plant, machinery and equipment | 23 | €1,764 | €2,043 | +€279 | +15.8% |
| Furniture and vehicles | 24 | €576 | €337 | -€239 | -41.5% |
| Other tangible fixed assets | 26 | €22,037 | €19,533 | -€2,504 | -11.4% |
| Current assets | 29/58 | €290,294 | €227,634 | -€62,660 | -21.6% |
| Amounts receivable within one year | 40/41 | €86,638 | €87,856 | +€1,218 | +1.4% |
| Trade receivables | 40 | €10,656 | €14,734 | +€4,078 | +38.3% |
| Other amounts receivable | 41 | €75,982 | €73,122 | -€2,860 | -3.8% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €139,260 | €75,700 | -€63,560 | -45.6% |
| Deferred charges and accrued income | 490/1 | €64,396 | €64,078 | -€318 | -0.5% |
| Total equity and liabilities | 10/49 | €582,870 | €506,967 | -€75,903 | -13.0% |
| Equity | 10/15 | €377,811 | €318,525 | -€59,286 | -15.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €28,760 | €28,760 | = | 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% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €26,900 | €26,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €330,459 | €271,173 | -€59,286 | -17.9% |
| Amounts payable | 17/49 | €205,059 | €188,442 | -€16,617 | -8.1% |
| Amounts payable after more than one year | 17 | €132,460 | €118,029 | -€14,432 | -10.9% |
| Financial debts | 170/4 | €132,460 | €118,029 | -€14,432 | -10.9% |
| Amounts payable within one year | 42/48 | €72,598 | €70,413 | -€2,185 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €15,080 | €15,562 | +€482 | +3.2% |
| Trade debts | 44 | €14,361 | €8,851 | -€5,510 | -38.4% |
| Suppliers | 440/4 | €14,361 | €8,851 | -€5,510 | -38.4% |
| Taxes, remuneration and social security | 45 | €43,121 | €28,421 | -€14,700 | -34.1% |
| Taxes | 450/3 | €32,762 | €28,421 | -€4,341 | -13.3% |
| Remuneration and social security | 454/9 | €10,359 | - | -€10,359 | |
| Other amounts payable | 47/48 | €36 | €17,579 | +€17,543 | +48,328% |
| Turnover | 70 | €228,522 | - | -€228,522 | |
| Non-recurring operating income | 76A | €13,046 | - | -€13,046 | |
| Goods, raw materials, services and sundry goods | 60/61 | €127,056 | €103,917 | -€23,140 | -18.2% |
| Remuneration, social security and pensions | 62 | €82,124 | €82,657 | +€532 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,501 | €15,973 | -€1,528 | -8.7% |
| Other operating charges | 640/8 | €4,080 | €465 | -€3,614 | -88.6% |
| Non-recurring operating charges | 66A | €959 | - | -€959 | |
| Gross operating margin | 9900 | €121,721 | €90,702 | -€31,019 | -25.5% |
| Operating profit (loss) | 9901 | €17,057 | -€8,394 | -€25,451 | |
| Financial income | 75/76B | €3,740 | €3,051 | -€689 | -18.4% |
| Recurring financial income | 75 | €3,740 | €3,051 | -€689 | -18.4% |
| Financial charges | 65/66B | €36,097 | €53,909 | +€17,812 | +49.3% |
| Recurring financial charges | 65 | €36,097 | €53,909 | +€17,812 | +49.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,300 | -€59,252 | -€43,952 | -287% |
| Income taxes | 67/77 | €1,441 | €34 | -€1,407 | -97.6% |
| Profit (loss) for the period | 9904 | -€16,741 | -€59,286 | -€42,545 | -254% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,741 | -€59,286 | -€42,545 | -254% |
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 22 October 2026 via checked.be.