DIBALCO: 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.
What changed
DIBALCO
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€39,855
2024 · €106,561-€66,706
Equity
€799,363
2024 · €759,508+€39,855
Cash
€40,460
2024 · €34,311+€6,149
Balance sheet total
€1.8m
2024 · €1.7m+€84,950
Largest movements
Assets
- Receivables after one year +€74,164
up €74,164 (+291.9%), from €25,403 to €99,567
Equity and liabilities
- Reserves +€39,855
up €39,855 (+34.4%), from €116,008 to €155,863
of which Distributable reserves: +€39,855
- Other debts +€38,641
up €38,641 (+4.1%), from €949,973 to €988,614
Income statement
- Financial income -€68,187
down €68,187 (-94.4%), from €72,219 to €4,032
of which Non-recurring financial income: -€67,752
- Financial charges -€10,146
down €10,146 (-47.5%), from €21,355 to €11,209
- Gross operating margin -€5,811
down €5,811 (-8.2%), from €70,989 to €65,178
- Taxes +€2,840
up €2,840 (+22.5%), from €12,632 to €15,472
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.
Result 2024
€106,561
Gross operating margin
-€5,811
Other operating charges
-€13
Financial income
-€68,187
Financial charges
+€10,146
Taxes
-€2,840
Result 2025
€39,855
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.
From operations
+€17,505
Investment
-€11,356
Financing
€0
Cash 2024
€34,311
From operations (derived)
+€17,505
Net result for the year
+€39,855
Depreciation
+€2,166
Receivables after one year
-€74,164
Receivables within one year
+€4,642
Deferred charges and accrued income
-€89
Trade debts
-€4,458
Tax, wage and social debts
+€11,879
Other debts
+€38,641
Accrued charges and deferred income
-€968
Investment (derived)
-€11,356
Investment in fixed assets (net)
-€11,356
Cash 2025
€40,460
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,719,184 | €1,804,135 | +€84,950 | +4.9% |
| Fixed assets | 21/28 | €1,639,218 | €1,648,408 | +€9,191 | +0.6% |
| Tangible fixed assets | 22/27 | €387,568 | €388,758 | +€1,191 | +0.3% |
| Land and buildings | 22 | €72,500 | €72,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,487 | €2,371 | -€116 | -4.6% |
| Furniture and vehicles | 24 | €2,555 | €505 | -€2,050 | -80.2% |
| Other tangible fixed assets | 26 | €7,900 | €9,105 | +€1,205 | +15.3% |
| Assets under construction and advance payments | 27 | €302,125 | €304,277 | +€2,151 | +0.7% |
| Financial fixed assets | 28 | €1,251,650 | €1,259,650 | +€8,000 | +0.6% |
| Current assets | 29/58 | €79,966 | €155,726 | +€75,760 | +94.7% |
| Amounts receivable after more than one year | 29 | €25,403 | €99,567 | +€74,164 | +291.9% |
| Other amounts receivable | 291 | €25,403 | €99,567 | +€74,164 | +291.9% |
| Stocks and contracts in progress | 3 | €4,000 | €4,000 | = | 0.0% |
| Stocks | 30/36 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,726 | €10,084 | -€4,642 | -31.5% |
| Trade receivables | 40 | €10,750 | €10,084 | -€666 | -6.2% |
| Other amounts receivable | 41 | €3,977 | €0 | -€3,977 | -100.0% |
| Cash at bank and in hand | 54/58 | €34,311 | €40,460 | +€6,149 | +17.9% |
| Deferred charges and accrued income | 490/1 | €1,526 | €1,615 | +€89 | +5.8% |
| Total equity and liabilities | 10/49 | €1,719,184 | €1,804,135 | +€84,950 | +4.9% |
| Equity | 10/15 | €759,508 | €799,363 | +€39,855 | +5.2% |
| Contributions | 10/11 | €643,500 | €643,500 | = | 0.0% |
| Reserves | 13 | €116,008 | €155,863 | +€39,855 | +34.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €116,008 | €155,863 | +€39,855 | +34.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €959,676 | €1,004,772 | +€45,095 | +4.7% |
| Amounts payable within one year | 42/48 | €958,708 | €1,004,771 | +€46,063 | +4.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €5,130 | €673 | -€4,458 | -86.9% |
| Suppliers | 440/4 | €5,130 | €673 | -€4,458 | -86.9% |
| Taxes, remuneration and social security | 45 | €3,605 | €15,484 | +€11,879 | +329.5% |
| Taxes | 450/3 | €3,605 | €15,484 | +€11,879 | +329.5% |
| Other amounts payable | 47/48 | €949,973 | €988,614 | +€38,641 | +4.1% |
| Accrued charges and deferred income | 492/3 | €968 | €0 | -€968 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,166 | €2,166 | = | 0.0% |
| Other operating charges | 640/8 | €496 | €509 | +€13 | +2.6% |
| Gross operating margin | 9900 | €70,989 | €65,178 | -€5,811 | -8.2% |
| Operating profit (loss) | 9901 | €68,328 | €62,504 | -€5,824 | -8.5% |
| Financial income | 75/76B | €72,219 | €4,032 | -€68,187 | -94.4% |
| Recurring financial income | 75 | €4,467 | €4,032 | -€435 | -9.7% |
| Non-recurring financial income | 76B | €67,752 | €0 | -€67,752 | -100.0% |
| Financial charges | 65/66B | €21,355 | €11,209 | -€10,146 | -47.5% |
| Recurring financial charges | 65 | €21,355 | €11,209 | -€10,146 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €119,192 | €55,327 | -€63,865 | -53.6% |
| Income taxes | 67/77 | €12,632 | €15,472 | +€2,840 | +22.5% |
| Profit (loss) for the period | 9904 | €106,561 | €39,855 | -€66,706 | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €106,561 | €39,855 | -€66,706 | -62.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.