DIBEMAS: 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.
DIBEMAS
Largest movements
- Tangible fixed assets +€120,541
up €120,541 (+230.3%), from €52,347 to €172,888
of which Land and buildings: +€132,862
- Cash +€52,102
up €52,102 (+781.9%), from €6,663 to €58,765
mainly Net result for the year (+€104,742) and Debts after one year (+€80,205)
- Financial fixed assets +€51,000
up €51,000 (+93.6%), from €54,512 to €105,512
- Receivables after one year +€10,000
new in 2025: €10,000
- Receivables within one year -€4,379
down €4,379 (-8.6%), from €50,748 to €46,369
of which Other amounts receivable: -€9,637
- Reserves +€104,739
up €104,739 (+98.7%), from €106,096 to €210,835
- Debts after one year +€80,205
up €80,205 (+293.4%), from €27,334 to €107,539
- Current portion of long-term debt +€19,951
new in 2025: €19,951
- Tax, wage and social debts +€18,463
up €18,463 (+44.3%), from €41,690 to €60,154
of which Taxes: +€12,676
- Trade debts +€9,543
up €9,543 (+1566.2%), from €609 to €10,152
- Gross operating margin +€30,235
up €30,235 (+19.2%), from €157,609 to €187,844
- Other operating charges +€18,400
up €18,400 (+3376.9%), from €545 to €18,945
- Staff costs +€8,857
up €8,857 (+5176.5%), from €171 to €9,028
- Financial charges +€5,034
up €5,034 (+276.8%), from €1,819 to €6,853
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €178,729 | €411,671 | +€232,941 | +130.3% |
| Formation expenses | 20 | €1,260 | €863 | -€397 | -31.5% |
| Fixed assets | 21/28 | €106,859 | €278,400 | +€171,541 | +160.5% |
| Tangible fixed assets | 22/27 | €52,347 | €172,888 | +€120,541 | +230.3% |
| Land and buildings | 22 | - | €132,862 | +€132,862 | |
| Plant, machinery and equipment | 23 | €2,917 | €2,388 | -€530 | -18.2% |
| Furniture and vehicles | 24 | €49,430 | €37,639 | -€11,791 | -23.9% |
| Financial fixed assets | 28 | €54,512 | €105,512 | +€51,000 | +93.6% |
| Current assets | 29/58 | €70,611 | €132,408 | +€61,797 | +87.5% |
| Amounts receivable after more than one year | 29 | - | €10,000 | +€10,000 | |
| Trade receivables | 290 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €50,748 | €46,369 | -€4,379 | -8.6% |
| Trade receivables | 40 | €39,344 | €44,602 | +€5,258 | +13.4% |
| Other amounts receivable | 41 | €11,404 | €1,768 | -€9,637 | -84.5% |
| Current investments | 50/53 | €13,200 | €17,274 | +€4,074 | +30.9% |
| Cash at bank and in hand | 54/58 | €6,663 | €58,765 | +€52,102 | +781.9% |
| Total equity and liabilities | 10/49 | €178,729 | €411,671 | +€232,941 | +130.3% |
| Equity | 10/15 | €109,096 | €213,835 | +€104,739 | +96.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €106,096 | €210,835 | +€104,739 | +98.7% |
| Distributable reserves | 133 | €106,096 | €210,835 | +€104,739 | +98.7% |
| Amounts payable | 17/49 | €69,633 | €197,835 | +€128,202 | +184.1% |
| Amounts payable after more than one year | 17 | €27,334 | €107,539 | +€80,205 | +293.4% |
| Financial debts | 170/4 | €27,334 | €107,539 | +€80,205 | +293.4% |
| Amounts payable within one year | 42/48 | €42,299 | €90,296 | +€47,997 | +113.5% |
| Current portion of amounts payable after more than one year | 42 | - | €19,951 | +€19,951 | |
| Trade debts | 44 | €609 | €10,152 | +€9,543 | +1566.2% |
| Suppliers | 440/4 | €609 | €10,152 | +€9,543 | +1566.2% |
| Taxes, remuneration and social security | 45 | €41,690 | €60,154 | +€18,463 | +44.3% |
| Taxes | 450/3 | €41,690 | €54,366 | +€12,676 | +30.4% |
| Remuneration and social security | 454/9 | - | €5,788 | +€5,788 | |
| Other amounts payable | 47/48 | - | €40 | +€40 | |
| Remuneration, social security and pensions | 62 | €171 | €9,028 | +€8,857 | +5176.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,137 | €18,555 | -€583 | -3.0% |
| Other operating charges | 640/8 | €545 | €18,945 | +€18,400 | +3376.9% |
| Gross operating margin | 9900 | €157,609 | €187,844 | +€30,235 | +19.2% |
| Operating profit (loss) | 9901 | €137,756 | €141,317 | +€3,561 | +2.6% |
| Financial income | 75/76B | €1 | €74 | +€74 | +9086.4% |
| Recurring financial income | 75 | €1 | €74 | +€74 | +9086.4% |
| Financial charges | 65/66B | €1,819 | €6,853 | +€5,034 | +276.8% |
| Recurring financial charges | 65 | €1,819 | €6,853 | +€5,034 | +276.8% |
| Profit (loss) for the period before taxes | 9903 | €135,937 | €134,538 | -€1,399 | -1.0% |
| Income taxes | 67/77 | €29,841 | €29,796 | -€46 | -0.2% |
| Profit (loss) for the period | 9904 | €106,096 | €104,742 | -€1,354 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €106,096 | €104,742 | -€1,354 | -1.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.