DIBAMAX: 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.
DIBAMAX
Largest movements
- Cash -€86,125
down €86,125 (-74.4%), from €115,804 to €29,679
mainly Net result for the year (-€91,373) and Debts after one year (-€21,781)
- Tangible fixed assets -€24,973
down €24,973 (-23.1%), from €108,157 to €83,184
- Receivables within one year -€4,105
down €4,105 (-9.5%), from €43,271 to €39,166
of which Trade receivables: -€4,243
- Profit (loss) carried forward -€91,373
down €91,373, from €17,447 to -€73,926
- Debts after one year -€21,781
down €21,781 (-19.1%), from €113,985 to €92,204
- Tax, wage and social debts -€18,438
down €18,438 (-32.3%), from €57,067 to €38,629
of which Taxes: -€11,470
- Trade debts +€11,714
up €11,714 (+23.9%), from €49,047 to €60,761
- Gross operating margin -€113,214
down €113,214 (-37.8%), from €299,347 to €186,133
- Staff costs -€29,127
down €29,127 (-10.9%), from €267,835 to €238,709
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 | €281,397 | €164,690 | -€116,707 | -41.5% |
| Fixed assets | 21/28 | €113,757 | €88,784 | -€24,973 | -22.0% |
| Tangible fixed assets | 22/27 | €108,157 | €83,184 | -€24,973 | -23.1% |
| Plant, machinery and equipment | 23 | €75,696 | €66,394 | -€9,302 | -12.3% |
| Furniture and vehicles | 24 | €27,068 | €15,455 | -€11,613 | -42.9% |
| Leasing and similar rights | 25 | €5,392 | €1,334 | -€4,058 | -75.3% |
| Financial fixed assets | 28 | €5,600 | €5,600 | = | 0.0% |
| Current assets | 29/58 | €167,640 | €75,906 | -€91,734 | -54.7% |
| Stocks and contracts in progress | 3 | €6,253 | €6,987 | +€734 | +11.7% |
| Stocks | 30/36 | €6,253 | €6,987 | +€734 | +11.7% |
| Amounts receivable within one year | 40/41 | €43,271 | €39,166 | -€4,105 | -9.5% |
| Trade receivables | 40 | €42,460 | €38,217 | -€4,243 | -10.0% |
| Other amounts receivable | 41 | €811 | €948 | +€137 | +17.0% |
| Cash at bank and in hand | 54/58 | €115,804 | €29,679 | -€86,125 | -74.4% |
| Deferred charges and accrued income | 490/1 | €2,313 | €74 | -€2,238 | -96.8% |
| Total equity and liabilities | 10/49 | €281,397 | €164,690 | -€116,707 | -41.5% |
| Equity | 10/15 | €36,039 | -€55,334 | -€91,373 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,447 | -€73,926 | -€91,373 | |
| Amounts payable | 17/49 | €245,358 | €220,024 | -€25,334 | -10.3% |
| Amounts payable after more than one year | 17 | €113,985 | €92,204 | -€21,781 | -19.1% |
| Financial debts | 170/4 | €113,985 | €92,204 | -€21,781 | -19.1% |
| Amounts payable within one year | 42/48 | €125,003 | €120,260 | -€4,743 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €17,438 | €17,960 | +€522 | +3.0% |
| Trade debts | 44 | €49,047 | €60,761 | +€11,714 | +23.9% |
| Suppliers | 440/4 | €49,047 | €60,761 | +€11,714 | +23.9% |
| Taxes, remuneration and social security | 45 | €57,067 | €38,629 | -€18,438 | -32.3% |
| Taxes | 450/3 | €17,125 | €5,654 | -€11,470 | -67.0% |
| Remuneration and social security | 454/9 | €39,942 | €32,974 | -€6,967 | -17.4% |
| Other amounts payable | 47/48 | €1,452 | €2,911 | +€1,459 | +100% |
| Accrued charges and deferred income | 492/3 | €6,370 | €7,560 | +€1,190 | +18.7% |
| Remuneration, social security and pensions | 62 | €267,835 | €238,709 | -€29,127 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,944 | €29,086 | +€1,142 | +4.1% |
| Other operating charges | 640/8 | €5,538 | €3,272 | -€2,266 | -40.9% |
| Gross operating margin | 9900 | €299,347 | €186,133 | -€113,214 | -37.8% |
| Operating profit (loss) | 9901 | -€1,970 | -€84,933 | -€82,963 | -4,211% |
| Financial income | 75/76B | €80 | - | -€80 | |
| Recurring financial income | 75 | €80 | - | -€80 | |
| Financial charges | 65/66B | €7,271 | €6,440 | -€831 | -11.4% |
| Recurring financial charges | 65 | €7,271 | €6,440 | -€831 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,161 | -€91,373 | -€82,213 | -897% |
| Profit (loss) for the period | 9904 | -€9,161 | -€91,373 | -€82,213 | -897% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,161 | -€91,373 | -€82,213 | -897% |
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 17 October 2026 via checked.be.