DIBLING & DIBLING: what changed
What changed
DIBLING & DIBLING
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€424,632
2024 · €248,545+€176,087
Equity
€20,460
2024 · €20,460
Cash
€243,904
2024 · €153,663+€90,241
Balance sheet total
€690,443
2024 · €404,590+€285,853
Largest movements
Assets
- Tangible fixed assets +€133,899
up €133,899 (+138%), from €97,354 to €231,253
of which Land and buildings: +€75,967
- Cash +€90,241
up €90,241 (+58.7%), from €153,663 to €243,904
mainly Net result for the year (+€424,632) and Other debts (+€262,599)
- Receivables within one year +€61,712
up €61,712 (+41.7%), from €147,974 to €209,686
of which Trade receivables: +€140,073
Equity and liabilities
- Other debts +€262,599
up €262,599 (+100.0%), from €262,692 to €525,292
- Tax, wage and social debts +€18,438
up €18,438 (+16.5%), from €111,719 to €130,157
Income statement
- Gross operating margin +€276,978
up €276,978 (+68.3%), from €405,815 to €682,792
- Taxes +€54,893
up €54,893 (+60.8%), from €90,247 to €145,140
- Financial charges +€37,170
up €37,170 (+72.8%), from €51,069 to €88,240
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€248,545
Gross operating margin
+€276,978
Depreciation
-€2,297
Other operating charges
-€31
Financial income
-€6,499
Financial charges
-€37,170
Taxes
-€54,893
Result 2025
€424,632
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€677,659
Investment
-€160,827
Financing
-€426,591
Cash 2024
€153,663
From operations (derived)
+€677,659
Net result for the year
+€424,632
Depreciation
+€26,928
Receivables within one year
-€61,712
Trade debts
+€6,774
Tax, wage and social debts
+€18,438
Other debts
+€262,599
Investment (derived)
-€160,827
Investment in fixed assets (net)
-€160,827
Financing
-€426,591
Short-term financial debts
-€1,959
Contributions, distributions and other
-€424,632
Cash 2025
€243,904
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €404,590 | €690,443 | +€285,853 | +70.7% |
| Fixed assets | 21/28 | €102,954 | €236,853 | +€133,899 | +130% |
| Tangible fixed assets | 22/27 | €97,354 | €231,253 | +€133,899 | +138% |
| Land and buildings | 22 | €72,563 | €148,529 | +€75,967 | +105% |
| Plant, machinery and equipment | 23 | €1,408 | €641 | -€767 | -54.5% |
| Furniture and vehicles | 24 | €23,259 | €12,082 | -€11,177 | -48.1% |
| Other tangible fixed assets | 26 | €124 | €0 | -€124 | -100% |
| Assets under construction and advance payments | 27 | - | €70,000 | +€70,000 | |
| Financial fixed assets | 28 | €5,600 | €5,600 | = | 0.0% |
| Current assets | 29/58 | €301,636 | €453,590 | +€151,954 | +50.4% |
| Amounts receivable within one year | 40/41 | €147,974 | €209,686 | +€61,712 | +41.7% |
| Trade receivables | 40 | €66,360 | €206,433 | +€140,073 | +211% |
| Other amounts receivable | 41 | €81,614 | €3,253 | -€78,361 | -96.0% |
| Cash at bank and in hand | 54/58 | €153,663 | €243,904 | +€90,241 | +58.7% |
| Total equity and liabilities | 10/49 | €404,590 | €690,443 | +€285,853 | +70.7% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €384,130 | €669,983 | +€285,853 | +74.4% |
| Amounts payable within one year | 42/48 | €384,130 | €669,983 | +€285,853 | +74.4% |
| Financial debts | 43 | €1,959 | €0 | -€1,959 | -100% |
| Credit institutions | 430/8 | €1,959 | €0 | -€1,959 | -100% |
| Trade debts | 44 | €7,760 | €14,534 | +€6,774 | +87.3% |
| Suppliers | 440/4 | €7,760 | €14,534 | +€6,774 | +87.3% |
| Taxes, remuneration and social security | 45 | €111,719 | €130,157 | +€18,438 | +16.5% |
| Taxes | 450/3 | €111,719 | €130,157 | +€18,438 | +16.5% |
| Other amounts payable | 47/48 | €262,692 | €525,292 | +€262,599 | +100.0% |
| Non-recurring operating income | 76A | €1,894 | €3,781 | +€1,887 | +99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,631 | €26,928 | +€2,297 | +9.3% |
| Other operating charges | 640/8 | €1,257 | €1,288 | +€31 | +2.5% |
| Gross operating margin | 9900 | €405,815 | €682,792 | +€276,978 | +68.3% |
| Operating profit (loss) | 9901 | €379,927 | €654,577 | +€274,649 | +72.3% |
| Financial income | 75/76B | €9,934 | €3,435 | -€6,499 | -65.4% |
| Recurring financial income | 75 | €9,934 | €3,435 | -€6,499 | -65.4% |
| Financial charges | 65/66B | €51,069 | €88,240 | +€37,170 | +72.8% |
| Recurring financial charges | 65 | €51,069 | €88,240 | +€37,170 | +72.8% |
| Profit (loss) for the period before taxes | 9903 | €338,792 | €569,772 | +€230,980 | +68.2% |
| Income taxes | 67/77 | €90,247 | €145,140 | +€54,893 | +60.8% |
| Profit (loss) for the period | 9904 | €248,545 | €424,632 | +€176,087 | +70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €248,545 | €424,632 | +€176,087 | +70.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.