DIBENCO: 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.
DIBENCO
Largest movements
- Cash -€9,360
down €9,360 (-39.2%), from €23,865 to €14,505
mainly Other debts (-€18,373) and Debts after one year (-€7,983)
- Other debts -€18,373
down €18,373 (-36.8%), from €49,991 to €31,619
- Reserves +€13,396
up €13,396 (+10.3%), from €129,732 to €143,128
of which Distributable reserves: +€13,396
- Debts after one year -€7,983
down €7,983 (-79.9%), from €9,997 to €2,014
- Gross operating margin +€1,762
up €1,762 (+7.3%), from €24,127 to €25,889
- Taxes +€587
up €587 (+10.4%), from €5,664 to €6,252
- Financial charges -€289
down €289 (-38.8%), from €746 to €457
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 | €363,420 | €349,866 | -€13,554 | -3.7% |
| Fixed assets | 21/28 | €338,832 | €335,231 | -€3,601 | -1.1% |
| Tangible fixed assets | 22/27 | €338,832 | €335,231 | -€3,601 | -1.1% |
| Land and buildings | 22 | €338,832 | €335,231 | -€3,601 | -1.1% |
| Current assets | 29/58 | €24,587 | €14,635 | -€9,953 | -40.5% |
| Amounts receivable within one year | 40/41 | €599 | - | -€599 | |
| Other amounts receivable | 41 | €599 | - | -€599 | |
| Cash at bank and in hand | 54/58 | €23,865 | €14,505 | -€9,360 | -39.2% |
| Deferred charges and accrued income | 490/1 | €123 | €130 | +€7 | +5.5% |
| Total equity and liabilities | 10/49 | €363,420 | €349,866 | -€13,554 | -3.7% |
| Equity | 10/15 | €292,102 | €305,499 | +€13,396 | +4.6% |
| Contributions | 10/11 | €162,370 | €162,370 | = | 0.0% |
| Capital | 10 | €162,370 | €162,370 | = | 0.0% |
| Issued capital | 100 | €162,370 | €162,370 | = | 0.0% |
| Reserves | 13 | €129,732 | €143,128 | +€13,396 | +10.3% |
| Non-distributable reserves | 130/1 | €16,237 | €16,237 | = | 0.0% |
| Legal reserve | 130 | €16,237 | €16,237 | = | 0.0% |
| Distributable reserves | 133 | €113,495 | €126,891 | +€13,396 | +11.8% |
| Amounts payable | 17/49 | €71,317 | €44,367 | -€26,950 | -37.8% |
| Amounts payable after more than one year | 17 | €9,997 | €2,014 | -€7,983 | -79.9% |
| Financial debts | 170/4 | €9,997 | €2,014 | -€7,983 | -79.9% |
| Amounts payable within one year | 42/48 | €59,521 | €40,853 | -€18,668 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €7,865 | €7,983 | +€118 | +1.5% |
| Taxes, remuneration and social security | 45 | €1,664 | €1,252 | -€413 | -24.8% |
| Taxes | 450/3 | €1,664 | €1,252 | -€413 | -24.8% |
| Other amounts payable | 47/48 | €49,991 | €31,619 | -€18,373 | -36.8% |
| Accrued charges and deferred income | 492/3 | €1,800 | €1,500 | -€300 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,558 | €3,601 | +€43 | +1.2% |
| Other operating charges | 640/8 | €2,185 | €2,183 | -€2 | -0.1% |
| Gross operating margin | 9900 | €24,127 | €25,889 | +€1,762 | +7.3% |
| Operating profit (loss) | 9901 | €18,384 | €20,105 | +€1,721 | +9.4% |
| Financial charges | 65/66B | €746 | €457 | -€289 | -38.8% |
| Recurring financial charges | 65 | €746 | €457 | -€289 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €17,638 | €19,648 | +€2,010 | +11.4% |
| Income taxes | 67/77 | €5,664 | €6,252 | +€587 | +10.4% |
| Profit (loss) for the period | 9904 | €11,973 | €13,396 | +€1,423 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,973 | €13,396 | +€1,423 | +11.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.