DIBIZ: 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.
DIBIZ
Largest movements
- Cash +€57,504
up €57,504 (+251%), from €22,896 to €80,400
mainly Other debts (+€50,074) and Net result for the year (+€26,390)
- Tangible fixed assets -€13,423
down €13,423 (-43.6%), from €30,810 to €17,387
of which Leasing and similar rights: -€10,793
- Current investments -€11,636
no longer reported in 2025 (was €11,636)
- Receivables within one year +€7,445
up €7,445 (+19.7%), from €37,797 to €45,242
of which Trade receivables: +€32,150
- Intangible fixed assets +€4,496
new in 2025: €4,496
- Other debts +€50,074
new in 2025: €50,074
- Trade debts +€19,617
up €19,617 (+2,857%), from €687 to €20,304
- Reserves -€11,257
down €11,257 (-15.5%), from €72,768 to €61,511
- Debts after one year -€9,441
down €9,441 (-100%), from €9,441 to €0
- Tax, wage and social debts -€3,016
down €3,016 (-53.3%), from €5,658 to €2,641
- Gross operating margin +€32,911
up €32,911 (+151%), from €21,850 to €54,761
- Taxes +€5,745
up €5,745 (+355%), from €1,619 to €7,364
- Financial charges +€5,117
up €5,117 (+674%), from €759 to €5,876
- Other operating charges -€786
down €786 (-31.3%), from €2,507 to €1,721
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 | €103,140 | €148,972 | +€45,833 | +44.4% |
| Fixed assets | 21/28 | €30,810 | €21,883 | -€8,927 | -29.0% |
| Intangible fixed assets | 21 | - | €4,496 | +€4,496 | |
| Tangible fixed assets | 22/27 | €30,810 | €17,387 | -€13,423 | -43.6% |
| Land and buildings | 22 | €17,341 | €14,822 | -€2,519 | -14.5% |
| Plant, machinery and equipment | 23 | €1,020 | €618 | -€402 | -39.4% |
| Furniture and vehicles | 24 | - | €292 | +€292 | |
| Leasing and similar rights | 25 | €12,449 | €1,656 | -€10,793 | -86.7% |
| Current assets | 29/58 | €72,329 | €127,089 | +€54,760 | +75.7% |
| Amounts receivable within one year | 40/41 | €37,797 | €45,242 | +€7,445 | +19.7% |
| Trade receivables | 40 | €12,742 | €44,892 | +€32,150 | +252% |
| Other amounts receivable | 41 | €25,055 | €351 | -€24,705 | -98.6% |
| Current investments | 50/53 | €11,636 | - | -€11,636 | |
| Cash at bank and in hand | 54/58 | €22,896 | €80,400 | +€57,504 | +251% |
| Deferred charges and accrued income | 490/1 | - | €1,447 | +€1,447 | |
| Total equity and liabilities | 10/49 | €103,140 | €148,972 | +€45,833 | +44.4% |
| Equity | 10/15 | €77,768 | €66,511 | -€11,257 | -14.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €72,768 | €61,511 | -€11,257 | -15.5% |
| Distributable reserves | 133 | €72,768 | €61,511 | -€11,257 | -15.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €25,371 | €82,461 | +€57,089 | +225% |
| Amounts payable after more than one year | 17 | €9,441 | €0 | -€9,441 | -100% |
| Financial debts | 170/4 | €9,441 | €0 | -€9,441 | -100% |
| Amounts payable within one year | 42/48 | €15,882 | €82,461 | +€66,578 | +419% |
| Current portion of amounts payable after more than one year | 42 | €9,538 | €9,441 | -€97 | -1.0% |
| Trade debts | 44 | €687 | €20,304 | +€19,617 | +2,857% |
| Suppliers | 440/4 | €687 | €20,304 | +€19,617 | +2,857% |
| Taxes, remuneration and social security | 45 | €5,658 | €2,641 | -€3,016 | -53.3% |
| Taxes | 450/3 | €5,658 | €2,641 | -€3,016 | -53.3% |
| Other amounts payable | 47/48 | - | €50,074 | +€50,074 | |
| Accrued charges and deferred income | 492/3 | €48 | €0 | -€48 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,005 | €13,732 | -€273 | -2.0% |
| Other operating charges | 640/8 | €2,507 | €1,721 | -€786 | -31.3% |
| Gross operating margin | 9900 | €21,850 | €54,761 | +€32,911 | +151% |
| Operating profit (loss) | 9901 | €5,338 | €39,308 | +€33,969 | +636% |
| Financial income | 75/76B | €272 | €322 | +€51 | +18.6% |
| Recurring financial income | 75 | €272 | €322 | +€51 | +18.6% |
| Financial charges | 65/66B | €759 | €5,876 | +€5,117 | +674% |
| Recurring financial charges | 65 | €759 | €5,876 | +€5,117 | +674% |
| Profit (loss) for the period before taxes | 9903 | €4,851 | €33,754 | +€28,903 | +596% |
| Income taxes | 67/77 | €1,619 | €7,364 | +€5,745 | +355% |
| Profit (loss) for the period | 9904 | €3,232 | €26,390 | +€23,158 | +716% |
| Profit (loss) for the period to be appropriated | 9905 | €3,232 | €26,390 | +€23,158 | +716% |
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 26 October 2026 via checked.be.