DIBO CONSULT: 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 CONSULT
Largest movements
- Cash -€96,325
down €96,325 (-55.0%), from €175,111 to €78,787
mainly Current investments (-€68,248) and Contributions, distributions and other (-€62,411)
- Current investments +€68,248
up €68,248 (+308%), from €22,166 to €90,414
- Receivables within one year -€11,732
down €11,732 (-42.6%), from €27,556 to €15,823
of which Trade receivables: -€6,461
- Reserves -€83,541
down €83,541 (-45.7%), from €182,845 to €99,304
- Other debts +€43,090
up €43,090 (+283%), from €15,200 to €58,290
- Tax, wage and social debts +€9,465
up €9,465 (+80.4%), from €11,771 to €21,236
of which Taxes: +€4,824
- Trade debts -€8,854
down €8,854 (-99.5%), from €8,898 to €45
- Gross operating margin -€61,087
down €61,087, from €41,718 to -€19,369
- Taxes -€11,360
down €11,360 (-96.5%), from €11,771 to €411
- Depreciation -€640
down €640 (-95.3%), from €671 to €31
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 | €224,914 | €185,074 | -€39,840 | -17.7% |
| Fixed assets | 21/28 | €81 | €50 | -€31 | -38.6% |
| Tangible fixed assets | 22/27 | €31 | - | -€31 | |
| Plant, machinery and equipment | 23 | €31 | - | -€31 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €224,833 | €185,024 | -€39,809 | -17.7% |
| Amounts receivable within one year | 40/41 | €27,556 | €15,823 | -€11,732 | -42.6% |
| Trade receivables | 40 | €22,284 | €15,823 | -€6,461 | -29.0% |
| Other amounts receivable | 41 | €5,271 | - | -€5,271 | |
| Current investments | 50/53 | €22,166 | €90,414 | +€68,248 | +308% |
| Cash at bank and in hand | 54/58 | €175,111 | €78,787 | -€96,325 | -55.0% |
| Total equity and liabilities | 10/49 | €224,914 | €185,074 | -€39,840 | -17.7% |
| Equity | 10/15 | €189,045 | €105,504 | -€83,541 | -44.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €182,845 | €99,304 | -€83,541 | -45.7% |
| Distributable reserves | 133 | €182,845 | €99,304 | -€83,541 | -45.7% |
| Amounts payable | 17/49 | €35,870 | €79,570 | +€43,701 | +122% |
| Amounts payable within one year | 42/48 | €35,870 | €79,570 | +€43,701 | +122% |
| Trade debts | 44 | €8,898 | €45 | -€8,854 | -99.5% |
| Suppliers | 440/4 | €8,898 | €45 | -€8,854 | -99.5% |
| Taxes, remuneration and social security | 45 | €11,771 | €21,236 | +€9,465 | +80.4% |
| Taxes | 450/3 | €11,771 | €16,596 | +€4,824 | +41.0% |
| Remuneration and social security | 454/9 | - | €4,640 | +€4,640 | |
| Other amounts payable | 47/48 | €15,200 | €58,290 | +€43,090 | +283% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €671 | €31 | -€640 | -95.3% |
| Other operating charges | 640/8 | €983 | €1,072 | +€88 | +9.0% |
| Gross operating margin | 9900 | €41,718 | -€19,369 | -€61,087 | |
| Operating profit (loss) | 9901 | €40,064 | -€20,471 | -€60,535 | |
| Financial income | 75/76B | €116 | €363 | +€247 | +213% |
| Recurring financial income | 75 | €116 | €363 | +€247 | +213% |
| Financial charges | 65/66B | €572 | €610 | +€38 | +6.7% |
| Recurring financial charges | 65 | €572 | €610 | +€38 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €39,608 | -€20,718 | -€60,326 | |
| Income taxes | 67/77 | €11,771 | €411 | -€11,360 | -96.5% |
| Profit (loss) for the period | 9904 | €27,837 | -€21,130 | -€48,966 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,837 | -€21,130 | -€48,966 |
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 17 October 2026 via checked.be.