DiBo: 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.
DiBo
Largest movements
- Receivables within one year -€16,179
down €16,179 (-14.7%), from €109,922 to €93,744
of which Trade receivables: -€30,207
- Tangible fixed assets -€12,757
down €12,757 (-37.0%), from €34,482 to €21,725
of which Furniture and vehicles: -€12,633
- Cash -€3,128
down €3,128 (-94.8%), from €3,299 to €171
mainly Advances received (-€22,712) and Trade debts (-€6,970)
- Advances received -€22,712
no longer reported in 2025 (was €22,712)
- Trade debts -€6,970
down €6,970 (-38.0%), from €18,351 to €11,382
- Debts after one year -€5,909
no longer reported in 2025 (was €5,909)
- Reserves +€5,862
up €5,862 (+7.7%), from €76,279 to €82,141
- Current portion of long-term debt -€2,567
down €2,567 (-30.3%), from €8,476 to €5,909
- Depreciation -€8,660
down €8,660 (-89.5%), from €9,677 to €1,017
- Taxes +€713
up €713 (+18.4%), from €3,884 to €4,598
- Financial income +€477
up €477 (+23.2%), from €2,056 to €2,533
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.
Cash bridge derived
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 | €148,135 | €116,612 | -€31,524 | -21.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €34,482 | €21,725 | -€12,757 | -37.0% |
| Tangible fixed assets | 22/27 | €34,482 | €21,725 | -€12,757 | -37.0% |
| Plant, machinery and equipment | 23 | €232 | €108 | -€124 | -53.3% |
| Furniture and vehicles | 24 | €34,250 | €21,616 | -€12,633 | -36.9% |
| Current assets | 29/58 | €113,653 | €94,887 | -€18,766 | -16.5% |
| Amounts receivable within one year | 40/41 | €109,922 | €93,744 | -€16,179 | -14.7% |
| Trade receivables | 40 | €34,186 | €3,979 | -€30,207 | -88.4% |
| Other amounts receivable | 41 | €75,736 | €89,765 | +€14,028 | +18.5% |
| Cash at bank and in hand | 54/58 | €3,299 | €171 | -€3,128 | -94.8% |
| Deferred charges and accrued income | 490/1 | €432 | €972 | +€540 | +125.0% |
| Total equity and liabilities | 10/49 | €148,135 | €116,612 | -€31,524 | -21.3% |
| Equity | 10/15 | €88,779 | €94,641 | +€5,862 | +6.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €76,279 | €82,141 | +€5,862 | +7.7% |
| Distributable reserves | 133 | €76,279 | €82,141 | +€5,862 | +7.7% |
| Amounts payable | 17/49 | €59,356 | €21,970 | -€37,385 | -63.0% |
| Amounts payable after more than one year | 17 | €5,909 | - | -€5,909 | |
| Financial debts | 170/4 | €5,909 | - | -€5,909 | |
| Amounts payable within one year | 42/48 | €53,447 | €21,970 | -€31,477 | -58.9% |
| Current portion of amounts payable after more than one year | 42 | €8,476 | €5,909 | -€2,567 | -30.3% |
| Financial debts | 43 | €24 | €84 | +€61 | +258.3% |
| Credit institutions | 430/8 | €24 | €84 | +€61 | +258.3% |
| Trade debts | 44 | €18,351 | €11,382 | -€6,970 | -38.0% |
| Suppliers | 440/4 | €18,351 | €11,382 | -€6,970 | -38.0% |
| Advances received on contracts in progress | 46 | €22,712 | - | -€22,712 | |
| Taxes, remuneration and social security | 45 | €3,884 | €4,596 | +€712 | +18.3% |
| Taxes | 450/3 | €3,884 | €4,596 | +€712 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,677 | €1,017 | -€8,660 | -89.5% |
| Other operating charges | 640/8 | €727 | €666 | -€61 | -8.4% |
| Non-recurring operating charges | 66A | - | €11,741 | +€11,741 | |
| Gross operating margin | 9900 | €22,349 | €22,530 | +€181 | +0.8% |
| Operating profit (loss) | 9901 | €11,946 | €9,107 | -€2,838 | -23.8% |
| Financial income | 75/76B | €2,056 | €2,533 | +€477 | +23.2% |
| Recurring financial income | 75 | €2,056 | €2,533 | +€477 | +23.2% |
| Financial charges | 65/66B | €1,366 | €1,180 | -€186 | -13.6% |
| Recurring financial charges | 65 | €1,366 | €1,180 | -€186 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €12,635 | €10,460 | -€2,176 | -17.2% |
| Income taxes | 67/77 | €3,884 | €4,598 | +€713 | +18.4% |
| Profit (loss) for the period | 9904 | €8,751 | €5,862 | -€2,889 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,751 | €5,862 | -€2,889 | -33.0% |
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 10 October 2026 via checked.be.