DIBICO: 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.
DIBICO
Largest movements
- Tangible fixed assets -€70,656
down €70,656 (-3.8%), from €1.9m to €1.8m
- Debts after one year -€133,894
down €133,894 (-45.2%), from €296,157 to €162,262
- Reserves +€45,069
up €45,069 (+6.7%), from €673,816 to €718,885
of which Distributable reserves: +€60,416
- Other debts +€21,167
up €21,167 (+5.8%), from €363,377 to €384,544
- Gross operating margin -€10,759
down €10,759 (-4.9%), from €217,788 to €207,029
- Financial charges -€4,039
down €4,039 (-13.4%), from €30,212 to €26,173
- Other operating charges +€2,190
up €2,190 (+8.9%), from €24,716 to €26,906
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 | €1,979,440 | €1,911,630 | -€67,810 | -3.4% |
| Fixed assets | 21/28 | €1,856,362 | €1,785,706 | -€70,656 | -3.8% |
| Tangible fixed assets | 22/27 | €1,856,362 | €1,785,706 | -€70,656 | -3.8% |
| Land and buildings | 22 | €1,856,362 | €1,785,706 | -€70,656 | -3.8% |
| Current assets | 29/58 | €123,078 | €125,924 | +€2,846 | +2.3% |
| Amounts receivable within one year | 40/41 | €98,964 | €83,962 | -€15,002 | -15.2% |
| Other amounts receivable | 41 | €98,964 | €83,962 | -€15,002 | -15.2% |
| Cash at bank and in hand | 54/58 | €22,928 | €36,068 | +€13,140 | +57.3% |
| Deferred charges and accrued income | 490/1 | €1,186 | €5,894 | +€4,708 | +397.0% |
| Total equity and liabilities | 10/49 | €1,979,440 | €1,911,630 | -€67,810 | -3.4% |
| Equity | 10/15 | €1,013,816 | €1,058,885 | +€45,069 | +4.4% |
| Contributions | 10/11 | €340,000 | €340,000 | = | 0.0% |
| Reserves | 13 | €673,816 | €718,885 | +€45,069 | +6.7% |
| Tax-exempt reserves | 132 | €414,415 | €399,068 | -€15,347 | -3.7% |
| Distributable reserves | 133 | €259,401 | €319,817 | +€60,416 | +23.3% |
| Provisions and deferred taxes | 16 | €174,075 | €167,629 | -€6,446 | -3.7% |
| Deferred taxes | 168 | €174,075 | €167,629 | -€6,446 | -3.7% |
| Amounts payable | 17/49 | €791,549 | €685,117 | -€106,432 | -13.4% |
| Amounts payable after more than one year | 17 | €296,157 | €162,262 | -€133,894 | -45.2% |
| Financial debts | 170/4 | €296,157 | €162,262 | -€133,894 | -45.2% |
| Amounts payable within one year | 42/48 | €494,340 | €520,991 | +€26,651 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €127,730 | €133,894 | +€6,164 | +4.8% |
| Trade debts | 44 | €106 | €151 | +€45 | +42.4% |
| Suppliers | 440/4 | €106 | €151 | +€45 | +42.4% |
| Taxes, remuneration and social security | 45 | €3,127 | €2,402 | -€725 | -23.2% |
| Taxes | 450/3 | €3,127 | €2,402 | -€725 | -23.2% |
| Other amounts payable | 47/48 | €363,377 | €384,544 | +€21,167 | +5.8% |
| Accrued charges and deferred income | 492/3 | €1,052 | €1,863 | +€811 | +77.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,441 | €87,925 | +€1,484 | +1.7% |
| Other operating charges | 640/8 | €24,716 | €26,906 | +€2,190 | +8.9% |
| Gross operating margin | 9900 | €217,788 | €207,029 | -€10,759 | -4.9% |
| Operating profit (loss) | 9901 | €106,630 | €92,198 | -€14,433 | -13.5% |
| Financial charges | 65/66B | €30,212 | €26,173 | -€4,039 | -13.4% |
| Recurring financial charges | 65 | €30,212 | €26,173 | -€4,039 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €76,418 | €66,024 | -€10,394 | -13.6% |
| Transfer from deferred taxes | 780 | €6,446 | €6,446 | = | 0.0% |
| Income taxes | 67/77 | €28,127 | €27,402 | -€725 | -2.6% |
| Profit (loss) for the period | 9904 | €54,738 | €45,069 | -€9,669 | -17.7% |
| Transfer from tax-exempt reserves | 789 | €15,347 | €15,347 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,085 | €60,416 | -€9,669 | -13.8% |
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 29 September 2026 via checked.be.