DIBIT CONSULTING: 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.
DIBIT CONSULTING
Largest movements
- Cash -€173,753
down €173,753 (-60.6%), from €286,633 to €112,879
mainly Contributions, distributions and other (-€145,588) and Other debts (-€116,392)
- Tangible fixed assets -€14,119
down €14,119 (-24.8%), from €57,011 to €42,892
- Other debts -€116,392
down €116,392 (-60.5%), from €192,271 to €75,879
- Profit (loss) carried forward -€41,174
down €41,174 (-41.4%), from €99,348 to €58,174
- Tax, wage and social debts -€27,347
down €27,347 (-58.9%), from €46,416 to €19,069
- Gross operating margin +€6,816
up €6,816 (+4.8%), from €142,275 to €149,090
- Taxes +€3,190
up €3,190 (+12.1%), from €26,365 to €29,555
- Other operating charges -€2,499
down €2,499 (-78.2%), from €3,193 to €695
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 | €358,732 | €174,224 | -€184,508 | -51.4% |
| Fixed assets | 21/28 | €57,281 | €43,162 | -€14,119 | -24.6% |
| Tangible fixed assets | 22/27 | €57,011 | €42,892 | -€14,119 | -24.8% |
| Furniture and vehicles | 24 | €57,011 | €42,892 | -€14,119 | -24.8% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €301,451 | €131,062 | -€170,389 | -56.5% |
| Amounts receivable within one year | 40/41 | €14,343 | €16,762 | +€2,419 | +16.9% |
| Trade receivables | 40 | €14,343 | €16,762 | +€2,419 | +16.9% |
| Cash at bank and in hand | 54/58 | €286,633 | €112,879 | -€173,753 | -60.6% |
| Deferred charges and accrued income | 490/1 | €475 | €1,421 | +€946 | +199% |
| Total equity and liabilities | 10/49 | €358,732 | €174,224 | -€184,508 | -51.4% |
| Equity | 10/15 | €119,808 | €78,634 | -€41,174 | -34.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,348 | €58,174 | -€41,174 | -41.4% |
| Amounts payable | 17/49 | €238,924 | €95,590 | -€143,334 | -60.0% |
| Amounts payable within one year | 42/48 | €238,924 | €95,590 | -€143,334 | -60.0% |
| Trade debts | 44 | €237 | €643 | +€406 | +171% |
| Suppliers | 440/4 | €237 | €643 | +€406 | +171% |
| Taxes, remuneration and social security | 45 | €46,416 | €19,069 | -€27,347 | -58.9% |
| Taxes | 450/3 | €46,416 | €19,069 | -€27,347 | -58.9% |
| Other amounts payable | 47/48 | €192,271 | €75,879 | -€116,392 | -60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,222 | €14,119 | +€898 | +6.8% |
| Other operating charges | 640/8 | €3,193 | €695 | -€2,499 | -78.2% |
| Gross operating margin | 9900 | €142,275 | €149,090 | +€6,816 | +4.8% |
| Operating profit (loss) | 9901 | €125,860 | €134,276 | +€8,417 | +6.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €147 | €306 | +€159 | +108% |
| Recurring financial charges | 65 | €147 | €306 | +€159 | +108% |
| Profit (loss) for the period before taxes | 9903 | €125,713 | €133,970 | +€8,257 | +6.6% |
| Income taxes | 67/77 | €26,365 | €29,555 | +€3,190 | +12.1% |
| Profit (loss) for the period | 9904 | €99,348 | €104,415 | +€5,067 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €99,348 | €104,415 | +€5,067 | +5.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.