DIBEX: 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.
DIBEX
Largest movements
- Cash -€19,427
down €19,427 (-99.7%), from €19,478 to €51
mainly Net result for the year (-€22,111) and Trade debts (-€5,944)
- Receivables within one year -€7,674
down €7,674 (-22.8%), from €33,596 to €25,922
- Profit (loss) carried forward -€22,112
down €22,112 (-799.1%), from -€2,767 to -€24,879
- Trade debts -€5,944
down €5,944 (-83.2%), from €7,147 to €1,203
- Gross operating margin -€43,752
down €43,752 (-94.9%), from €46,083 to €2,331
- Other operating charges -€25,757
down €25,757 (-98.5%), from €26,157 to €400
- Financial charges +€4,881
up €4,881 (+27.3%), from €17,905 to €22,786
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €518,043 | €489,685 | -€28,358 | -5.5% |
| Fixed assets | 21/28 | €464,969 | €463,712 | -€1,257 | -0.3% |
| Tangible fixed assets | 22/27 | €464,969 | €463,712 | -€1,257 | -0.3% |
| Land and buildings | 22 | €460,941 | €460,940 | -€1 | 0.0% |
| Furniture and vehicles | 24 | €217 | - | -€217 | |
| Other tangible fixed assets | 26 | €3,811 | €2,771 | -€1,040 | -27.3% |
| Current assets | 29/58 | €53,074 | €25,973 | -€27,101 | -51.1% |
| Amounts receivable within one year | 40/41 | €33,596 | €25,922 | -€7,674 | -22.8% |
| Other amounts receivable | 41 | €33,596 | €25,922 | -€7,674 | -22.8% |
| Cash at bank and in hand | 54/58 | €19,478 | €51 | -€19,427 | -99.7% |
| Total equity and liabilities | 10/49 | €518,043 | €489,685 | -€28,358 | -5.5% |
| Equity | 10/15 | €17,693 | -€4,419 | -€22,112 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,767 | -€24,879 | -€22,112 | -799.1% |
| Amounts payable | 17/49 | €500,350 | €494,103 | -€6,247 | -1.2% |
| Amounts payable after more than one year | 17 | €492,900 | €492,900 | +€0 | 0.0% |
| Financial debts | 170/4 | €492,900 | €492,900 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €7,450 | €1,203 | -€6,247 | -83.9% |
| Trade debts | 44 | €7,147 | €1,203 | -€5,944 | -83.2% |
| Suppliers | 440/4 | €7,147 | €1,203 | -€5,944 | -83.2% |
| Taxes, remuneration and social security | 45 | €169 | - | -€169 | |
| Taxes | 450/3 | €169 | - | -€169 | |
| Other amounts payable | 47/48 | €134 | - | -€134 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,443 | €1,257 | -€186 | -12.9% |
| Other operating charges | 640/8 | €26,157 | €400 | -€25,757 | -98.5% |
| Gross operating margin | 9900 | €46,083 | €2,331 | -€43,752 | -94.9% |
| Operating profit (loss) | 9901 | €18,483 | €674 | -€17,809 | -96.4% |
| Financial charges | 65/66B | €17,905 | €22,786 | +€4,881 | +27.3% |
| Recurring financial charges | 65 | €17,905 | €22,786 | +€4,881 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | €578 | -€22,111 | -€22,689 | |
| Income taxes | 67/77 | €166 | - | -€166 | |
| Profit (loss) for the period | 9904 | €412 | -€22,111 | -€22,523 | |
| Profit (loss) for the period to be appropriated | 9905 | €412 | -€22,111 | -€22,523 |
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 8 October 2026 via checked.be.