DIBO: what changed
Two fiscal 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.
What changed
DIBO
NACE 28.296, Manufacture of machinery and equipment not elsewhere classified
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€3.2m
2024 · -€2.0m-€1.2m
Equity
€3.2m
2024 · €1.5m+€1.8m
Cash
€430,341
2024 · €327,027+€103,314
Balance sheet total
€7.8m
2024 · €7.1m+€698,593
Largest movements
Assets
- Stocks and contracts +€1.4m
up €1.4m (+54.6%), from €2.6m to €4.1m
- Receivables within one year -€863,138
down €863,138 (-46.2%), from €1.9m to €1.0m
of which Other amounts receivable: -€931,880
- Tangible fixed assets +€216,834
up €216,834 (+29.5%), from €734,600 to €951,434
of which Leasing and similar rights: +€194,171
- Financial fixed assets -€198,028
down €198,028 (-15.8%), from €1.3m to €1.1m
of which Affiliated companies: -€202,478
- Cash +€103,314
up €103,314 (+31.6%), from €327,027 to €430,341
mainly Contributions, distributions and other (+€5.0m) and Receivables within one year (+€863,138)
Equity and liabilities
- Contributions +€5.0m
up €5.0m (+183.6%), from €2.7m to €7.7m
- Profit (loss) carried forward -€3.2m
down €3.2m (-244.0%), from -€1.3m to -€4.5m
- Other debts -€2.4m
down €2.4m (-86.2%), from €2.7m to €379,328
- Trade debts +€624,896
up €624,896 (+49.2%), from €1.3m to €1.9m
- Advances received +€354,866
up €354,866 (+1110.0%), from €31,969 to €386,835
Income statement
- Turnover +€5.3m
up €5.3m (+60.6%), from €8.7m to €14.0m
- Goods and materials +€2.5m
up €2.5m (+42.9%), from €5.8m to €8.3m
of which Purchases: +€2.4m
- Staff costs +€1.5m
up €1.5m (+70.6%), from €2.1m to €3.6m
- Services and other goods +€1.3m
up €1.3m (+59.7%), from €2.2m to €3.5m
- Financial charges +€1.2m
up €1.2m (+96.7%), from €1.2m to €2.4m
of which Non-recurring financial charges: +€1.0m
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.
Result 2024
-€2.0m
Turnover
+€5.3m
Other operating income
+€62,726
Goods and materials
-€2.5m
Services and other goods
-€1.3m
Staff costs
-€1.5m
Depreciation
-€91,836
Write-downs
-€17,643
Other operating charges
-€3,887
Other operating items
+€14,797
Financial income
-€4,816
Financial charges
-€1.2m
Taxes
-€783
Result 2025
-€3.2m
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.
From operations
-€4.5m
Investment
-€424,902
Financing
+€5.1m
Cash 2024
€327,027
From operations (derived)
-€4.5m
Net result for the year
-€3.2m
Depreciation
+€344,216
Stocks and contracts
-€1.4m
Receivables within one year
+€863,138
Deferred charges and accrued income
+€61,630
Trade debts
+€624,896
Tax, wage and social debts
+€205,008
Advances received
+€354,866
Other debts
-€2.4m
Accrued charges and deferred income
+€3,270
Investment (derived)
-€424,902
Investment in fixed assets (net)
-€424,902
Financing
+€5.1m
Debts after one year
+€85,143
Current portion of long-term debt
+€54,715
Short-term financial debts
-€35,274
Contributions, distributions and other
+€5.0m
Cash 2025
€430,341
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,099,135 | €7,797,728 | +€698,593 | +9.8% |
| Fixed assets | 21/28 | €2,099,436 | €2,180,121 | +€80,685 | +3.8% |
| Intangible fixed assets | 21 | €109,927 | €171,807 | +€61,880 | +56.3% |
| Tangible fixed assets | 22/27 | €734,600 | €951,434 | +€216,834 | +29.5% |
| Land and buildings | 22 | €8,824 | €7,622 | -€1,202 | -13.6% |
| Plant, machinery and equipment | 23 | €312,632 | €300,675 | -€11,957 | -3.8% |
| Furniture and vehicles | 24 | €127,567 | €193,954 | +€66,388 | +52.0% |
| Leasing and similar rights | 25 | €37,231 | €231,402 | +€194,171 | +521.5% |
| Other tangible fixed assets | 26 | €73,254 | €217,780 | +€144,526 | +197.3% |
| Assets under construction and advance payments | 27 | €175,092 | - | -€175,092 | |
| Financial fixed assets | 28 | €1,254,909 | €1,056,881 | -€198,028 | -15.8% |
| Affiliated companies | 280/1 | €1,254,260 | €1,051,782 | -€202,478 | -16.1% |
| Participating interests | 280 | €1,254,260 | €1,051,782 | -€202,478 | -16.1% |
| Other financial fixed assets | 284/8 | €649 | €5,099 | +€4,450 | +685.5% |
| Amounts receivable and cash guarantees | 285/8 | €649 | €5,099 | +€4,450 | +685.5% |
| Current assets | 29/58 | €4,999,699 | €5,617,607 | +€617,907 | +12.4% |
| Stocks and contracts in progress | 3 | €2,634,729 | €4,074,089 | +€1.4m | +54.6% |
| Stocks | 30/36 | €2,634,729 | €4,074,089 | +€1.4m | +54.6% |
| Work in progress | 32 | €296,586 | €150,039 | -€146,547 | -49.4% |
| Finished goods | 33 | €275,862 | €1,695,060 | +€1.4m | +514.5% |
| Goods purchased for resale | 34 | €2,062,281 | €2,228,990 | +€166,709 | +8.1% |
| Amounts receivable within one year | 40/41 | €1,866,836 | €1,003,698 | -€863,138 | -46.2% |
| Trade receivables | 40 | €847,885 | €916,627 | +€68,742 | +8.1% |
| Other amounts receivable | 41 | €1,018,951 | €87,071 | -€931,880 | -91.5% |
| Cash at bank and in hand | 54/58 | €327,027 | €430,341 | +€103,314 | +31.6% |
| Deferred charges and accrued income | 490/1 | €171,108 | €109,479 | -€61,630 | -36.0% |
| Total equity and liabilities | 10/49 | €7,099,135 | €7,797,728 | +€698,593 | +9.8% |
| Equity | 10/15 | €1,460,614 | €3,226,583 | +€1.8m | +120.9% |
| Contributions | 10/11 | €2,724,000 | €7,724,000 | +€5.0m | +183.6% |
| Profit (loss) carried forward | 14 | -€1,311,650 | -€4,511,613 | -€3.2m | -244.0% |
| Investment grants | 15 | €48,264 | €14,195 | -€34,068 | -70.6% |
| Amounts payable | 17/49 | €5,638,522 | €4,571,146 | -€1.1m | -18.9% |
| Amounts payable after more than one year | 17 | €1,000,000 | €1,085,143 | +€85,143 | +8.5% |
| Financial debts | 170/4 | €1,000,000 | €1,085,143 | +€85,143 | +8.5% |
| Leasing and similar obligations | 172 | - | €85,143 | +€85,143 | |
| Other loans | 174 | €1,000,000 | €1,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,595,642 | €3,439,854 | -€1.2m | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €14,657 | €69,372 | +€54,715 | +373.3% |
| Financial debts | 43 | €354,497 | €319,223 | -€35,274 | -10.0% |
| Credit institutions | 430/8 | €354,497 | €319,223 | -€35,274 | -10.0% |
| Trade debts | 44 | €1,269,472 | €1,894,367 | +€624,896 | +49.2% |
| Suppliers | 440/4 | €1,269,472 | €1,894,367 | +€624,896 | +49.2% |
| Advances received on contracts in progress | 46 | €31,969 | €386,835 | +€354,866 | +1110.0% |
| Taxes, remuneration and social security | 45 | €185,720 | €390,728 | +€205,008 | +110.4% |
| Taxes | 450/3 | €656 | €16,921 | +€16,265 | +2478.9% |
| Remuneration and social security | 454/9 | €185,064 | €373,807 | +€188,743 | +102.0% |
| Other amounts payable | 47/48 | €2,739,328 | €379,328 | -€2.4m | -86.2% |
| Accrued charges and deferred income | 492/3 | €42,879 | €46,149 | +€3,270 | +7.6% |
| Operating income | 70/76A | €9,130,702 | €14,510,234 | +€5.4m | +58.9% |
| Turnover | 70 | €8,742,593 | €14,044,602 | +€5.3m | +60.6% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €220,772 | €336,533 | +€115,761 | +52.4% |
| Other operating income | 74 | €45,521 | €108,248 | +€62,726 | +137.8% |
| Non-recurring operating income | 76A | €121,816 | €20,852 | -€100,964 | -82.9% |
| Operating charges | 60/66A | €10,462,823 | €15,878,236 | +€5.4m | +51.8% |
| Goods for resale, raw materials and consumables | 60 | €5,820,644 | €8,320,119 | +€2.5m | +42.9% |
| Purchases | 600/8 | €5,808,556 | €8,169,213 | +€2.4m | +40.6% |
| Change in stocks: decrease (increase) | 609 | €12,088 | €150,906 | +€138,818 | +1148.4% |
| Services and other goods | 61 | €2,175,764 | €3,475,358 | +€1.3m | +59.7% |
| Remuneration, social security and pensions | 62 | €2,129,049 | €3,632,025 | +€1.5m | +70.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €252,380 | €344,216 | +€91,836 | +36.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €34,737 | €52,380 | +€17,643 | +50.8% |
| Other operating charges | 640/8 | €50,250 | €54,137 | +€3,887 | +7.7% |
| Operating profit (loss) | 9901 | -€1,332,121 | -€1,368,002 | -€35,881 | -2.7% |
| Financial income | 75/76B | €568,496 | €563,680 | -€4,816 | -0.8% |
| Recurring financial income | 75 | €568,496 | €79,924 | -€488,571 | -85.9% |
| Income from financial fixed assets | 750 | €500,000 | - | -€500,000 | |
| Income from current assets | 751 | €34,408 | - | -€34,408 | |
| Other financial income | 752/9 | €34,088 | €79,924 | +€45,837 | +134.5% |
| Non-recurring financial income | 76B | - | €483,755 | +€483,755 | |
| Financial charges | 65/66B | €1,217,322 | €2,394,202 | +€1.2m | +96.7% |
| Recurring financial charges | 65 | €217,322 | €394,202 | +€176,880 | +81.4% |
| Debt charges | 650 | €210,889 | €327,166 | +€116,277 | +55.1% |
| Other financial charges | 652/9 | €6,432 | €67,035 | +€60,603 | +942.2% |
| Non-recurring financial charges | 66B | €1,000,000 | €2,000,000 | +€1.0m | +100.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,980,947 | -€3,198,524 | -€1.2m | -61.5% |
| Income taxes | 67/77 | €656 | €1,439 | +€783 | +119.3% |
| Taxes | 670/3 | €656 | €1,439 | +€783 | +119.3% |
| Profit (loss) for the period | 9904 | -€1,981,603 | -€3,199,963 | -€1.2m | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,981,603 | -€3,199,963 | -€1.2m | -61.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.