DIBERGET: 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.
DIBERGET
Largest movements
- Stocks and contracts -€303,964
no longer reported in 2025 (was €303,964)
- Receivables within one year -€33,592
down €33,592 (-98.7%), from €34,022 to €430
of which Trade receivables: -€26,750
- Cash +€7,129
up €7,129 (+23.8%), from €29,941 to €37,069
mainly Stocks and contracts (+€303,964) and Receivables within one year (+€33,592)
- Deferred charges and accrued income -€4,000
down €4,000 (-93.8%), from €4,265 to €265
- Profit (loss) carried forward -€244,393
down €244,393 (-258.5%), from -€94,541 to -€338,934
- Other debts -€54,324
down €54,324 (-81.3%), from €66,808 to €12,485
- Trade debts -€35,202
down €35,202 (-98.5%), from €35,751 to €549
- Gross operating margin -€149,205
down €149,205 (-171.4%), from -€87,029 to -€236,234
- Taxes +€5,151
up €5,151 (+125.5%), from €4,103 to €9,254
- Financial income +€2,441
new in 2025: €2,441
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 | €382,760 | €47,561 | -€335,199 | -87.6% |
| Fixed assets | 21/28 | €1,090 | €319 | -€771 | -70.7% |
| Tangible fixed assets | 22/27 | €1,090 | €319 | -€771 | -70.7% |
| Plant, machinery and equipment | 23 | €1,090 | €319 | -€771 | -70.7% |
| Current assets | 29/58 | €381,669 | €47,242 | -€334,428 | -87.6% |
| Stocks and contracts in progress | 3 | €303,964 | - | -€303,964 | |
| Stocks | 30/36 | €303,964 | - | -€303,964 | |
| Amounts receivable within one year | 40/41 | €34,022 | €430 | -€33,592 | -98.7% |
| Trade receivables | 40 | €26,750 | - | -€26,750 | |
| Other amounts receivable | 41 | €7,271 | €430 | -€6,842 | -94.1% |
| Current investments | 50/53 | €9,478 | €9,478 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,941 | €37,069 | +€7,129 | +23.8% |
| Deferred charges and accrued income | 490/1 | €4,265 | €265 | -€4,000 | -93.8% |
| Total equity and liabilities | 10/49 | €382,760 | €47,561 | -€335,199 | -87.6% |
| Equity | 10/15 | €117,878 | -€126,515 | -€244,393 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €193,820 | €193,820 | = | 0.0% |
| Distributable reserves | 133 | €193,820 | €193,820 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,541 | -€338,934 | -€244,393 | -258.5% |
| Amounts payable | 17/49 | €264,882 | €174,076 | -€90,806 | -34.3% |
| Amounts payable after more than one year | 17 | €161,042 | €161,042 | = | 0.0% |
| Other amounts payable | 178/9 | €161,042 | €161,042 | = | 0.0% |
| Amounts payable within one year | 42/48 | €103,839 | €13,033 | -€90,806 | -87.4% |
| Financial debts | 43 | €1,280 | - | -€1,280 | |
| Credit institutions | 430/8 | €1,280 | - | -€1,280 | |
| Trade debts | 44 | €35,751 | €549 | -€35,202 | -98.5% |
| Suppliers | 440/4 | €35,751 | €549 | -€35,202 | -98.5% |
| Other amounts payable | 47/48 | €66,808 | €12,485 | -€54,324 | -81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €771 | €771 | = | 0.0% |
| Other operating charges | 640/8 | €648 | €520 | -€128 | -19.8% |
| Gross operating margin | 9900 | -€87,029 | -€236,234 | -€149,205 | -171.4% |
| Operating profit (loss) | 9901 | -€88,448 | -€237,525 | -€149,077 | -168.5% |
| Financial income | 75/76B | - | €2,441 | +€2,441 | |
| Recurring financial income | 75 | - | €2,441 | +€2,441 | |
| Financial charges | 65/66B | €1,991 | €55 | -€1,936 | -97.2% |
| Recurring financial charges | 65 | €1,991 | €55 | -€1,936 | -97.2% |
| Profit (loss) for the period before taxes | 9903 | -€90,439 | -€235,139 | -€144,700 | -160.0% |
| Income taxes | 67/77 | €4,103 | €9,254 | +€5,151 | +125.5% |
| Profit (loss) for the period | 9904 | -€94,541 | -€244,393 | -€149,851 | -158.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€94,541 | -€244,393 | -€149,851 | -158.5% |
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 1 October 2026 via checked.be.