DIBO DESIGN: 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 DESIGN
NACE 31.004, Manufacture of dining room, living room, bedroom and bathroom furniture
fiscal year 2022 against 2023filed annual accounts (NBB)
Net result for the year
-€38,601
2022 · €159,680-€198,281
Equity
€2.1m
2022 · €2.2m-€47,407
Cash
€18,222
2022 · €21,043-€2,821
Balance sheet total
€3.8m
2022 · €3.0m+€739,803
Largest movements
Assets
- Receivables within one year +€803,547
up €803,547 (+48.5%), from €1.7m to €2.5m
of which Other amounts receivable: +€681,641
- Tangible fixed assets -€42,152
down €42,152 (-3.2%), from €1.3m to €1.3m
of which Land and buildings: -€29,816
Equity and liabilities
- Short-term financial debts +€775,000
up €775,000 (+106.9%), from €725,000 to €1.5m
- Trade debts +€52,017
up €52,017 (+80.3%), from €64,812 to €116,829
- Reserves -€47,407
down €47,407 (-4.2%), from €1.1m to €1.1m
of which Distributable reserves: -€47,407
Income statement
- Gross operating margin -€514,601
down €514,601 (-89.7%), from €573,740 to €59,139
- Staff costs -€347,572
down €347,572 (-100.0%), from €347,572 to €0
- Write-downs +€92,159
up €92,159, from -€92,159 to €0
- Taxes -€53,119
down €53,119 (-100.0%), from €53,119 to €0
- Financial charges +€27,661
up €27,661 (+43.8%), from €63,208 to €90,869
From the 2022 result to the 2023 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 2022
€159,680
Gross operating margin
-€514,601
Staff costs
+€347,572
Depreciation
+€12,553
Write-downs
-€92,159
Other operating charges
-€20,226
Other operating items
+€36,299
Financial income
+€6,822
Financial charges
-€27,661
Taxes
+€53,119
Result 2023
-€38,601
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€769,578
Investment
+€564
Financing
+€766,193
Cash 2022
€21,043
From operations (derived)
-€769,578
Net result for the year
-€38,601
Depreciation
+€41,088
Receivables after one year
+€18,754
Receivables within one year
-€803,547
Deferred charges and accrued income
+€517
Trade debts
+€52,017
Tax, wage and social debts
-€35,219
Accrued charges and deferred income
-€4,587
Investment (derived)
+€564
Investment in fixed assets (net)
+€564
Financing
+€766,193
Short-term financial debts
+€775,000
Contributions, distributions and other
-€8,807
Cash 2023
€18,222
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,022,429 | €3,762,232 | +€739,803 | +24.5% |
| Fixed assets | 21/28 | €1,324,835 | €1,283,183 | -€41,652 | -3.1% |
| Tangible fixed assets | 22/27 | €1,324,835 | €1,282,683 | -€42,152 | -3.2% |
| Land and buildings | 22 | €1,312,306 | €1,282,491 | -€29,816 | -2.3% |
| Plant, machinery and equipment | 23 | €12,528 | €192 | -€12,336 | -98.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | €500 | +€500 | |
| Current assets | 29/58 | €1,697,595 | €2,479,049 | +€781,455 | +46.0% |
| Amounts receivable after more than one year | 29 | €18,754 | €0 | -€18,754 | -100.0% |
| Other amounts receivable | 291 | €18,754 | €0 | -€18,754 | -100.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,657,281 | €2,460,828 | +€803,547 | +48.5% |
| Trade receivables | 40 | €98,475 | €220,380 | +€121,905 | +123.8% |
| Other amounts receivable | 41 | €1,558,806 | €2,240,448 | +€681,641 | +43.7% |
| Cash at bank and in hand | 54/58 | €21,043 | €18,222 | -€2,821 | -13.4% |
| Deferred charges and accrued income | 490/1 | €517 | €0 | -€517 | -100.0% |
| Total equity and liabilities | 10/49 | €3,022,429 | €3,762,232 | +€739,803 | +24.5% |
| Equity | 10/15 | €2,168,090 | €2,120,682 | -€47,407 | -2.2% |
| Contributions | 10/11 | €44,500 | €44,500 | = | 0.0% |
| Revaluation surpluses | 12 | €995,700 | €995,700 | = | 0.0% |
| Reserves | 13 | €1,127,890 | €1,080,482 | -€47,407 | -4.2% |
| Non-distributable reserves | 130/1 | €4,462 | €4,462 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,462 | €4,462 | = | 0.0% |
| Distributable reserves | 133 | €1,123,428 | €1,076,020 | -€47,407 | -4.2% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Amounts payable | 17/49 | €854,340 | €1,641,550 | +€787,210 | +92.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €849,753 | €1,641,550 | +€791,798 | +93.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €725,000 | €1,500,000 | +€775,000 | +106.9% |
| Credit institutions | 430/8 | €725,000 | €1,500,000 | +€775,000 | +106.9% |
| Trade debts | 44 | €64,812 | €116,829 | +€52,017 | +80.3% |
| Suppliers | 440/4 | €64,812 | €116,829 | +€52,017 | +80.3% |
| Taxes, remuneration and social security | 45 | €59,941 | €24,721 | -€35,219 | -58.8% |
| Taxes | 450/3 | €59,941 | €24,721 | -€35,219 | -58.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €4,587 | €0 | -€4,587 | -100.0% |
| Remuneration, social security and pensions | 62 | €347,572 | €0 | -€347,572 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,641 | €41,088 | -€12,553 | -23.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€92,159 | €0 | +€92,159 | |
| Other operating charges | 640/8 | €53 | €20,279 | +€20,226 | +38163.0% |
| Non-recurring operating charges | 66A | €36,299 | €0 | -€36,299 | -100.0% |
| Gross operating margin | 9900 | €573,740 | €59,139 | -€514,601 | -89.7% |
| Operating profit (loss) | 9901 | €228,334 | -€2,228 | -€230,562 | |
| Financial income | 75/76B | €47,674 | €54,497 | +€6,822 | +14.3% |
| Recurring financial income | 75 | €46,476 | €54,497 | +€8,020 | +17.3% |
| Non-recurring financial income | 76B | €1,198 | €0 | -€1,198 | -100.0% |
| Financial charges | 65/66B | €63,208 | €90,869 | +€27,661 | +43.8% |
| Recurring financial charges | 65 | €63,208 | €90,869 | +€27,661 | +43.8% |
| Profit (loss) for the period before taxes | 9903 | €212,800 | -€38,601 | -€251,400 | |
| Income taxes | 67/77 | €53,119 | €0 | -€53,119 | -100.0% |
| Profit (loss) for the period | 9904 | €159,680 | -€38,601 | -€198,281 | |
| Profit (loss) for the period to be appropriated | 9905 | €159,680 | -€38,601 | -€198,281 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.