Dibo Construct: 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.
Dibo Construct
Largest movements
- Cash +€41,037
up €41,037 (+259.6%), from €15,808 to €56,845
mainly Net result for the year (+€26,459) and Receivables within one year (+€11,211)
- Receivables within one year -€11,211
down €11,211 (-48.0%), from €23,355 to €12,145
of which Trade receivables: -€6,050
- Tangible fixed assets -€2,537
down €2,537 (-24.2%), from €10,484 to €7,948
of which Other tangible fixed assets: -€1,532
- Reserves +€24,793
up €24,793 (+18.8%), from €131,639 to €156,432
- Tax, wage and social debts +€5,958
up €5,958 (+63.3%), from €9,413 to €15,371
- Other debts -€2,137
down €2,137 (-20.5%), from €10,443 to €8,306
- Gross operating margin +€9,545
up €9,545 (+31.4%), from €30,389 to €39,934
- Depreciation -€3,237
down €3,237 (-41.8%), from €7,736 to €4,499
- Taxes +€2,604
up €2,604 (+36.0%), from €7,236 to €9,840
- Financial income -€912
down €912 (-34.1%), from €2,674 to €1,762
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 | €153,119 | €181,427 | +€28,309 | +18.5% |
| Fixed assets | 21/28 | €10,484 | €7,948 | -€2,537 | -24.2% |
| Tangible fixed assets | 22/27 | €10,484 | €7,948 | -€2,537 | -24.2% |
| Furniture and vehicles | 24 | €4,081 | €3,076 | -€1,005 | -24.6% |
| Other tangible fixed assets | 26 | €6,404 | €4,872 | -€1,532 | -23.9% |
| Current assets | 29/58 | €142,634 | €173,479 | +€30,845 | +21.6% |
| Amounts receivable within one year | 40/41 | €23,355 | €12,145 | -€11,211 | -48.0% |
| Trade receivables | 40 | €18,150 | €12,100 | -€6,050 | -33.3% |
| Other amounts receivable | 41 | €5,205 | €45 | -€5,161 | -99.1% |
| Current investments | 50/53 | €103,000 | €104,000 | +€1,000 | +1.0% |
| Cash at bank and in hand | 54/58 | €15,808 | €56,845 | +€41,037 | +259.6% |
| Deferred charges and accrued income | 490/1 | €471 | €490 | +€19 | +4.0% |
| Total equity and liabilities | 10/49 | €153,119 | €181,427 | +€28,309 | +18.5% |
| Equity | 10/15 | €132,639 | €157,432 | +€24,793 | +18.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €131,639 | €156,432 | +€24,793 | +18.8% |
| Distributable reserves | 133 | €131,639 | €156,432 | +€24,793 | +18.8% |
| Amounts payable | 17/49 | €20,480 | €23,996 | +€3,516 | +17.2% |
| Amounts payable within one year | 42/48 | €20,480 | €23,996 | +€3,516 | +17.2% |
| Trade debts | 44 | €624 | €319 | -€305 | -48.9% |
| Suppliers | 440/4 | €624 | €319 | -€305 | -48.9% |
| Taxes, remuneration and social security | 45 | €9,413 | €15,371 | +€5,958 | +63.3% |
| Taxes | 450/3 | €9,413 | €15,371 | +€5,958 | +63.3% |
| Other amounts payable | 47/48 | €10,443 | €8,306 | -€2,137 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,736 | €4,499 | -€3,237 | -41.8% |
| Other operating charges | 640/8 | €808 | €732 | -€76 | -9.4% |
| Non-recurring operating charges | 66A | €947 | - | -€947 | |
| Gross operating margin | 9900 | €30,389 | €39,934 | +€9,545 | +31.4% |
| Operating profit (loss) | 9901 | €20,898 | €34,703 | +€13,805 | +66.1% |
| Financial income | 75/76B | €2,674 | €1,762 | -€912 | -34.1% |
| Recurring financial income | 75 | €2,674 | €1,762 | -€912 | -34.1% |
| Financial charges | 65/66B | €189 | €166 | -€23 | -12.4% |
| Recurring financial charges | 65 | €189 | €166 | -€23 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €23,383 | €36,299 | +€12,916 | +55.2% |
| Income taxes | 67/77 | €7,236 | €9,840 | +€2,604 | +36.0% |
| Profit (loss) for the period | 9904 | €16,146 | €26,459 | +€10,313 | +63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,146 | €26,459 | +€10,313 | +63.9% |
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 6 October 2026 via checked.be.