DIBISCO: what changed
Two financial 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.
DIBISCO
Largest movements
- Receivables within one year -€6,717
down €6,717 (-29.7%), from €22,650 to €15,933
of which Other amounts receivable: -€5,635
- Cash +€4,368
up €4,368 (+22.0%), from €19,876 to €24,245
mainly Receivables within one year (+€6,717) and Net result for the year (+€2,813)
- Tangible fixed assets -€823
down €823 (-40.2%), from €2,047 to €1,225
of which Other tangible fixed assets: -€469
- Other debts -€5,999
down €5,999 (-12.4%), from €48,368 to €42,369
- Profit (loss) carried forward +€2,813
up €2,813 (+2.5%), from -€114,582 to -€111,769
- Write-downs -€4,365
no longer reported in 2025 (was €4,365)
- Gross operating margin +€3,324
up €3,324 (+126%), from €2,647 to €5,970
- Depreciation -€2,145
down €2,145 (-72.3%), from €2,968 to €823
- Other operating charges +€436
up €436 (+86.1%), from €507 to €943
- Financial charges -€219
down €219 (-14.8%), from €1,478 to €1,259
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.
Derived cash bridge
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 | €44,588 | €41,403 | -€3,185 | -7.1% |
| Fixed assets | 21/28 | €2,047 | €1,225 | -€823 | -40.2% |
| Tangible fixed assets | 22/27 | €2,047 | €1,225 | -€823 | -40.2% |
| Furniture and vehicles | 24 | €540 | €187 | -€354 | -65.5% |
| Other tangible fixed assets | 26 | €1,507 | €1,038 | -€469 | -31.1% |
| Current assets | 29/58 | €42,540 | €40,178 | -€2,362 | -5.6% |
| Amounts receivable within one year | 40/41 | €22,650 | €15,933 | -€6,717 | -29.7% |
| Trade receivables | 40 | €13,040 | €11,958 | -€1,082 | -8.3% |
| Other amounts receivable | 41 | €9,611 | €3,976 | -€5,635 | -58.6% |
| Cash at bank and in hand | 54/58 | €19,876 | €24,245 | +€4,368 | +22.0% |
| Deferred charges and accrued income | 490/1 | €14 | €0 | -€14 | -100% |
| Total equity and liabilities | 10/49 | €44,588 | €41,403 | -€3,185 | -7.1% |
| Equity | 10/15 | -€4,626 | -€1,813 | +€2,813 | +60.8% |
| Contributions | 10/11 | €83,769 | €83,769 | = | 0.0% |
| Reserves | 13 | €26,187 | €26,187 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,437 | €7,437 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,582 | -€111,769 | +€2,813 | +2.5% |
| Amounts payable | 17/49 | €49,214 | €43,216 | -€5,998 | -12.2% |
| Amounts payable within one year | 42/48 | €49,214 | €43,216 | -€5,998 | -12.2% |
| Trade debts | 44 | €332 | €333 | +€1 | +0.4% |
| Suppliers | 440/4 | €332 | €333 | +€1 | +0.4% |
| Taxes, remuneration and social security | 45 | €514 | €514 | = | 0.0% |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €514 | €514 | = | 0.0% |
| Other amounts payable | 47/48 | €48,368 | €42,369 | -€5,999 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,968 | €823 | -€2,145 | -72.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,365 | - | -€4,365 | |
| Other operating charges | 640/8 | €507 | €943 | +€436 | +86.1% |
| Non-recurring operating charges | 66A | €277 | - | -€277 | |
| Gross operating margin | 9900 | €2,647 | €5,970 | +€3,324 | +126% |
| Operating profit (loss) | 9901 | -€5,470 | €4,205 | +€9,675 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,478 | €1,259 | -€219 | -14.8% |
| Recurring financial charges | 65 | €1,478 | €1,259 | -€219 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,948 | €2,946 | +€9,894 | |
| Income taxes | 67/77 | -€1 | €133 | +€134 | |
| Profit (loss) for the period | 9904 | -€6,947 | €2,813 | +€9,760 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,947 | €2,813 | +€9,760 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.