dibamco: 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.
dibamco
Largest movements
- Cash -€25,981
down €25,981 (-100.0%), from €25,981 to €0
mainly Net result for the year (-€83,966) and Investment in fixed assets (net) (-€12,792)
- Receivables within one year -€20,282
down €20,282 (-59.1%), from €34,328 to €14,046
of which Trade receivables: -€24,713
- Tangible fixed assets +€9,990
up €9,990 (+110.8%), from €9,015 to €19,005
of which Furniture and vehicles: +€8,216
- Deferred charges and accrued income -€6,582
down €6,582 (-80.4%), from €8,187 to €1,605
- Stocks and contracts -€1,231
down €1,231 (-25.0%), from €4,926 to €3,694
- Profit (loss) carried forward -€83,966
down €83,966 (-133.7%), from -€62,823 to -€146,789
- Other debts +€28,296
up €28,296 (+131.5%), from €21,521 to €49,816
- Debts after one year +€9,998
new in 2024: €9,998
- Current portion of long-term debt +€7,425
new in 2024: €7,425
- Tax, wage and social debts -€7,082
down €7,082 (-100.0%), from €7,082 to €0
- Gross operating margin -€97,924
down €97,924, from €18,589 to -€79,336
- Write-downs +€4,600
up €4,600, from -€4,600 to €0
- Financial charges -€1,755
down €1,755 (-75.2%), from €2,332 to €577
- Taxes -€1,570
down €1,570 (-85.3%), from €1,841 to €271
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,437 | €38,350 | -€44,086 | -53.5% |
| Fixed assets | 21/28 | €9,015 | €19,005 | +€9,990 | +110.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €9,015 | €19,005 | +€9,990 | +110.8% |
| Plant, machinery and equipment | 23 | €3,364 | €1,922 | -€1,442 | -42.9% |
| Furniture and vehicles | 24 | - | €8,216 | +€8,216 | |
| Other tangible fixed assets | 26 | €5,651 | €8,868 | +€3,217 | +56.9% |
| Current assets | 29/58 | €73,422 | €19,345 | -€54,077 | -73.7% |
| Stocks and contracts in progress | 3 | €4,926 | €3,694 | -€1,231 | -25.0% |
| Stocks | 30/36 | €4,926 | €3,694 | -€1,231 | -25.0% |
| Amounts receivable within one year | 40/41 | €34,328 | €14,046 | -€20,282 | -59.1% |
| Trade receivables | 40 | €31,012 | €6,299 | -€24,713 | -79.7% |
| Other amounts receivable | 41 | €3,316 | €7,747 | +€4,431 | +133.6% |
| Cash at bank and in hand | 54/58 | €25,981 | €0 | -€25,981 | -100.0% |
| Deferred charges and accrued income | 490/1 | €8,187 | €1,605 | -€6,582 | -80.4% |
| Total equity and liabilities | 10/49 | €82,437 | €38,350 | -€44,086 | -53.5% |
| Equity | 10/15 | €42,054 | -€41,913 | -€83,966 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €92,477 | €92,477 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €347 | €347 | = | 0.0% |
| Distributable reserves | 133 | €92,130 | €92,130 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,823 | -€146,789 | -€83,966 | -133.7% |
| Amounts payable | 17/49 | €40,383 | €80,263 | +€39,880 | +98.8% |
| Amounts payable after more than one year | 17 | - | €9,998 | +€9,998 | |
| Financial debts | 170/4 | - | €9,998 | +€9,998 | |
| Amounts payable within one year | 42/48 | €37,743 | €70,266 | +€32,522 | +86.2% |
| Current portion of amounts payable after more than one year | 42 | - | €7,425 | +€7,425 | |
| Financial debts | 43 | - | €5,873 | +€5,873 | |
| Credit institutions | 430/8 | - | €5,873 | +€5,873 | |
| Trade debts | 44 | €9,141 | €7,151 | -€1,990 | -21.8% |
| Suppliers | 440/4 | €9,141 | €7,151 | -€1,990 | -21.8% |
| Taxes, remuneration and social security | 45 | €7,082 | €0 | -€7,082 | -100.0% |
| Taxes | 450/3 | €7,082 | €0 | -€7,082 | -100.0% |
| Other amounts payable | 47/48 | €21,521 | €49,816 | +€28,296 | +131.5% |
| Accrued charges and deferred income | 492/3 | €2,640 | €0 | -€2,640 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,118 | €2,802 | -€316 | -10.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,600 | €0 | +€4,600 | |
| Other operating charges | 640/8 | €1,414 | €984 | -€429 | -30.4% |
| Gross operating margin | 9900 | €18,589 | -€79,336 | -€97,924 | |
| Operating profit (loss) | 9901 | €18,657 | -€83,122 | -€101,779 | |
| Financial income | 75/76B | €3 | €4 | +€1 | +41.1% |
| Recurring financial income | 75 | €3 | €4 | +€1 | +41.1% |
| Financial charges | 65/66B | €2,332 | €577 | -€1,755 | -75.2% |
| Recurring financial charges | 65 | €2,332 | €577 | -€1,755 | -75.2% |
| Profit (loss) for the period before taxes | 9903 | €16,328 | -€83,695 | -€100,023 | |
| Income taxes | 67/77 | €1,841 | €271 | -€1,570 | -85.3% |
| Profit (loss) for the period | 9904 | €14,487 | -€83,966 | -€98,453 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,487 | -€83,966 | -€98,453 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.