DIBEL: 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
DIBEL
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€489,432
2024 · €425,583+€63,848
Equity
€493,750
2024 · €454,318+€39,432
Cash
€15,223
2024 · €24,661-€9,438
Balance sheet total
€2.0m
2024 · €1.9m+€40,006
Largest movements
Assets
- Tangible fixed assets +€37,117
up €37,117 (+32.5%), from €114,065 to €151,182
of which Plant, machinery and equipment: +€43,501
Equity and liabilities
- Accrued charges and deferred income -€127,770
down €127,770 (-89.3%), from €143,101 to €15,330
- Trade debts +€109,275
up €109,275 (+29.4%), from €371,568 to €480,843
- Other debts +€44,480
up €44,480 (+7.7%), from €580,262 to €624,741
- Profit (loss) carried forward +€39,432
up €39,432 (+128.0%), from €30,812 to €70,243
- Debts after one year -€33,000
down €33,000 (-18.2%), from €181,500 to €148,500
Income statement
- Staff costs -€38,923
down €38,923 (-6.0%), from €650,793 to €611,870
- Gross operating margin +€23,989
up €23,989 (+2.1%), from €1.1m to €1.2m
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
€425,583
Gross operating margin
+€23,989
Staff costs
+€38,923
Depreciation
-€7,391
Other operating charges
+€1,691
Financial income
-€570
Financial charges
+€7,172
Taxes
+€34
Result 2025
€489,432
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
+€555,605
Investment
-€76,165
Financing
-€488,878
Cash 2024
€24,661
From operations (derived)
+€555,605
Net result for the year
+€489,432
Depreciation
+€39,049
Stocks and contracts
+€19,420
Receivables within one year
-€18,889
Deferred charges and accrued income
-€12,859
Trade debts
+€109,275
Tax, wage and social debts
+€13,468
Other debts
+€44,480
Accrued charges and deferred income
-€127,770
Investment (derived)
-€76,165
Investment in fixed assets (net)
-€76,165
Financing
-€488,878
Debts after one year
-€33,000
Current portion of long-term debt
-€11,965
Short-term financial debts
+€6,087
Contributions, distributions and other
-€450,000
Cash 2025
€15,223
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,935,958 | €1,975,964 | +€40,006 | +2.1% |
| Fixed assets | 21/28 | €118,815 | €155,932 | +€37,117 | +31.2% |
| Tangible fixed assets | 22/27 | €114,065 | €151,182 | +€37,117 | +32.5% |
| Plant, machinery and equipment | 23 | €52,573 | €96,074 | +€43,501 | +82.7% |
| Furniture and vehicles | 24 | - | €5,329 | +€5,329 | |
| Other tangible fixed assets | 26 | €61,492 | €49,780 | -€11,713 | -19.0% |
| Financial fixed assets | 28 | €4,750 | €4,750 | = | 0.0% |
| Current assets | 29/58 | €1,817,142 | €1,820,032 | +€2,889 | +0.2% |
| Stocks and contracts in progress | 3 | €460,094 | €440,674 | -€19,420 | -4.2% |
| Stocks | 30/36 | €460,094 | €440,674 | -€19,420 | -4.2% |
| Amounts receivable within one year | 40/41 | €1,130,421 | €1,149,310 | +€18,889 | +1.7% |
| Trade receivables | 40 | €25,809 | €23,235 | -€2,574 | -10.0% |
| Other amounts receivable | 41 | €1,104,612 | €1,126,075 | +€21,463 | +1.9% |
| Cash at bank and in hand | 54/58 | €24,661 | €15,223 | -€9,438 | -38.3% |
| Deferred charges and accrued income | 490/1 | €201,966 | €214,825 | +€12,859 | +6.4% |
| Total equity and liabilities | 10/49 | €1,935,958 | €1,975,964 | +€40,006 | +2.1% |
| Equity | 10/15 | €454,318 | €493,750 | +€39,432 | +8.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €362,007 | €362,007 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,282 | €10,282 | = | 0.0% |
| Distributable reserves | 133 | €345,575 | €345,575 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,812 | €70,243 | +€39,432 | +128.0% |
| Amounts payable | 17/49 | €1,481,639 | €1,482,214 | +€574 | 0.0% |
| Amounts payable after more than one year | 17 | €181,500 | €148,500 | -€33,000 | -18.2% |
| Financial debts | 170/4 | €181,500 | €148,500 | -€33,000 | -18.2% |
| Amounts payable within one year | 42/48 | €1,157,039 | €1,318,384 | +€161,345 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €44,965 | €33,000 | -€11,965 | -26.6% |
| Financial debts | 43 | €53,681 | €59,768 | +€6,087 | +11.3% |
| Credit institutions | 430/8 | €53,681 | €59,768 | +€6,087 | +11.3% |
| Trade debts | 44 | €371,568 | €480,843 | +€109,275 | +29.4% |
| Suppliers | 440/4 | €371,568 | €480,843 | +€109,275 | +29.4% |
| Taxes, remuneration and social security | 45 | €106,564 | €120,032 | +€13,468 | +12.6% |
| Taxes | 450/3 | €3,029 | €6,038 | +€3,009 | +99.4% |
| Remuneration and social security | 454/9 | €103,535 | €113,993 | +€10,458 | +10.1% |
| Other amounts payable | 47/48 | €580,262 | €624,741 | +€44,480 | +7.7% |
| Accrued charges and deferred income | 492/3 | €143,101 | €15,330 | -€127,770 | -89.3% |
| Remuneration, social security and pensions | 62 | €650,793 | €611,870 | -€38,923 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,658 | €39,049 | +€7,391 | +23.3% |
| Other operating charges | 640/8 | €4,811 | €3,120 | -€1,691 | -35.2% |
| Gross operating margin | 9900 | €1,126,488 | €1,150,477 | +€23,989 | +2.1% |
| Operating profit (loss) | 9901 | €439,227 | €496,439 | +€57,213 | +13.0% |
| Financial income | 75/76B | €22,687 | €22,117 | -€570 | -2.5% |
| Recurring financial income | 75 | €22,687 | €22,117 | -€570 | -2.5% |
| Financial charges | 65/66B | €36,169 | €28,997 | -€7,172 | -19.8% |
| Recurring financial charges | 65 | €36,169 | €28,997 | -€7,172 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €425,744 | €489,559 | +€63,815 | +15.0% |
| Income taxes | 67/77 | €161 | €127 | -€34 | -20.9% |
| Profit (loss) for the period | 9904 | €425,583 | €489,432 | +€63,848 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €425,583 | €489,432 | +€63,848 | +15.0% |
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.