Dibity: 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.
Dibity
Largest movements
- Tangible fixed assets -€17,274
down €17,274 (-31.0%), from €55,638 to €38,364
of which Furniture and vehicles: -€13,775
- Cash -€11,186
down €11,186 (-99.7%), from €11,218 to €33
mainly Net result for the year (-€9,529) and Deferred charges and accrued income (-€9,263)
- Deferred charges and accrued income +€9,263
up €9,263, from €0 to €9,263
- Receivables within one year +€5,416
up €5,416 (+38.7%), from €13,991 to €19,406
of which Trade receivables: +€12,402
- Reserves -€9,529
down €9,529 (-13.2%), from €72,048 to €62,519
- Tax, wage and social debts -€6,345
down €6,345 (-31.2%), from €20,334 to €13,989
of which Taxes: -€6,070
- Other debts +€3,358
up €3,358, from €0 to €3,358
- Trade debts -€1,243
down €1,243 (-22.8%), from €5,443 to €4,200
- Gross operating margin -€20,981
down €20,981 (-60.7%), from €34,545 to €13,564
- Staff costs -€6,164
down €6,164 (-100%), from €6,164 to €0
- Write-downs -€5,026
down €5,026 (-100%), from €5,026 to €0
- Depreciation +€5,021
up €5,021 (+41.0%), from €12,253 to €17,274
- Taxes -€2,206
down €2,206 (-64.1%), from €3,440 to €1,234
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 | €102,847 | €89,066 | -€13,781 | -13.4% |
| Fixed assets | 21/28 | €55,638 | €38,364 | -€17,274 | -31.0% |
| Tangible fixed assets | 22/27 | €55,638 | €38,364 | -€17,274 | -31.0% |
| Plant, machinery and equipment | 23 | €7,642 | €4,143 | -€3,499 | -45.8% |
| Furniture and vehicles | 24 | €47,996 | €34,221 | -€13,775 | -28.7% |
| Current assets | 29/58 | €47,209 | €50,702 | +€3,493 | +7.4% |
| Stocks and contracts in progress | 3 | €22,000 | €22,000 | = | 0.0% |
| Stocks | 30/36 | €22,000 | €22,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,991 | €19,406 | +€5,416 | +38.7% |
| Trade receivables | 40 | €3,349 | €15,751 | +€12,402 | +370% |
| Other amounts receivable | 41 | €10,642 | €3,655 | -€6,986 | -65.6% |
| Cash at bank and in hand | 54/58 | €11,218 | €33 | -€11,186 | -99.7% |
| Deferred charges and accrued income | 490/1 | €0 | €9,263 | +€9,263 | |
| Total equity and liabilities | 10/49 | €102,847 | €89,066 | -€13,781 | -13.4% |
| Equity | 10/15 | €77,048 | €67,519 | -€9,529 | -12.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €72,048 | €62,519 | -€9,529 | -13.2% |
| Distributable reserves | 133 | €72,048 | €62,519 | -€9,529 | -13.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €25,799 | €21,548 | -€4,251 | -16.5% |
| Amounts payable within one year | 42/48 | €25,777 | €21,548 | -€4,230 | -16.4% |
| Trade debts | 44 | €5,443 | €4,200 | -€1,243 | -22.8% |
| Suppliers | 440/4 | €5,443 | €4,200 | -€1,243 | -22.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €20,334 | €13,989 | -€6,345 | -31.2% |
| Taxes | 450/3 | €20,060 | €13,989 | -€6,070 | -30.3% |
| Remuneration and social security | 454/9 | €274 | €0 | -€274 | -100% |
| Other amounts payable | 47/48 | €0 | €3,358 | +€3,358 | |
| Accrued charges and deferred income | 492/3 | €22 | €0 | -€22 | -100% |
| Remuneration, social security and pensions | 62 | €6,164 | €0 | -€6,164 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,253 | €17,274 | +€5,021 | +41.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,026 | €0 | -€5,026 | -100% |
| Other operating charges | 640/8 | €1,773 | €944 | -€829 | -46.8% |
| Gross operating margin | 9900 | €34,545 | €13,564 | -€20,981 | -60.7% |
| Operating profit (loss) | 9901 | €9,329 | -€4,653 | -€13,982 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €3,804 | €3,642 | -€162 | -4.3% |
| Recurring financial charges | 65 | €3,804 | €3,642 | -€162 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €5,529 | -€8,295 | -€13,825 | |
| Income taxes | 67/77 | €3,440 | €1,234 | -€2,206 | -64.1% |
| Profit (loss) for the period | 9904 | €2,090 | -€9,529 | -€11,619 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,090 | -€9,529 | -€11,619 |
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 14 October 2026 via checked.be.