DiBO Holding: 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.
What changed
DiBO Holding
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€5.2m
2024 · -€1.2m-€4.0m
Equity
€23.2m
2024 · €28.4m-€5.2m
Cash
€145,645
2024 · €280,194-€134,549
Balance sheet total
€31.6m
2024 · €35.0m-€3.4m
Largest movements
Assets
- Receivables within one year -€2.9m
down €2.9m (-42.8%), from €6.8m to €3.9m
of which Other amounts receivable: -€3.1m
Equity and liabilities
- Reserves -€5.2m
down €5.2m (-19.8%), from €26.3m to €21.1m
of which Non-distributable reserves: -€8.8m
- Other debts +€1.8m
up €1.8m (+28.4%), from €6.3m to €8.1m
Income statement
- Financial charges +€3.7m
up €3.7m (+127%), from €2.9m to €6.6m
of which Non-recurring financial charges: +€3.4m
- Turnover +€656,560
up €656,560 (+51.6%), from €1.3m to €1.9m
- Services and other goods +€108,203
up €108,203 (+11.6%), from €933,840 to €1.0m
- Financial income +€78,994
up €78,994 (+6.1%), from €1.3m to €1.4m
of which Non-recurring financial income: +€300,000
- Depreciation +€28,065
up €28,065 (+8.6%), from €326,349 to €354,415
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
-€1.2m
Turnover
+€656,560
Other operating income
-€500
Services and other goods
-€108,203
Staff costs
-€15,652
Depreciation
-€28,065
Other operating charges
+€2,099
Other operating items
-€854,918
Financial income
+€78,994
Financial charges
-€3.7m
Taxes
-€15,258
Result 2025
-€5.2m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€135,622
Investment
+€35,940
Financing
-€34,867
Cash 2024
€280,194
From operations (derived)
-€135,622
Net result for the year
-€5.2m
Depreciation
+€354,415
Receivables within one year
+€2.9m
Smaller working-capital items
-€9,938
Trade debts
+€30,255
Tax, wage and social debts
+€17,531
Other debts
+€1.8m
Investment (derived)
+€35,940
Investment in fixed assets (net)
+€35,940
Financing
-€34,867
Debts after one year
-€2,840
Current portion of long-term debt
-€32,026
Cash 2025
€145,645
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,996,680 | €31,589,316 | -€3.4m | -9.7% |
| Fixed assets | 21/28 | €26,885,179 | €26,494,824 | -€390,355 | -1.5% |
| Tangible fixed assets | 22/27 | €2,236,385 | €2,008,601 | -€227,784 | -10.2% |
| Furniture and vehicles | 24 | €2,021,216 | €1,993,619 | -€27,597 | -1.4% |
| Leasing and similar rights | 25 | €98,967 | €14,556 | -€84,411 | -85.3% |
| Assets under construction and advance payments | 27 | €116,202 | €426 | -€115,776 | -99.6% |
| Financial fixed assets | 28 | €24,648,793 | €24,486,223 | -€162,571 | -0.7% |
| Affiliated companies | 280/1 | €24,648,793 | €24,486,223 | -€162,571 | -0.7% |
| Participating interests | 280 | €24,648,793 | €24,486,223 | -€162,571 | -0.7% |
| Current assets | 29/58 | €8,111,501 | €5,094,492 | -€3.0m | -37.2% |
| Amounts receivable after more than one year | 29 | €1,000,000 | €1,000,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,000,000 | €1,000,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,761,684 | €3,869,420 | -€2.9m | -42.8% |
| Trade receivables | 40 | €255,802 | €414,756 | +€158,955 | +62.1% |
| Other amounts receivable | 41 | €6,505,882 | €3,454,664 | -€3.1m | -46.9% |
| Cash at bank and in hand | 54/58 | €280,194 | €145,645 | -€134,549 | -48.0% |
| Deferred charges and accrued income | 490/1 | €69,624 | €79,426 | +€9,803 | +14.1% |
| Total equity and liabilities | 10/49 | €34,996,680 | €31,589,316 | -€3.4m | -9.7% |
| Equity | 10/15 | €28,362,384 | €23,152,235 | -€5.2m | -18.4% |
| Contributions | 10/11 | €2,040,000 | €2,040,000 | = | 0.0% |
| Reserves | 13 | €26,322,384 | €21,112,235 | -€5.2m | -19.8% |
| Non-distributable reserves | 130/1 | €8,755,748 | - | -€8.8m | |
| Reserves not available under the articles | 1311 | €8,755,748 | - | -€8.8m | |
| Distributable reserves | 133 | €17,566,636 | €21,112,235 | +€3.5m | +20.2% |
| Amounts payable | 17/49 | €6,634,296 | €8,437,081 | +€1.8m | +27.2% |
| Amounts payable after more than one year | 17 | €2,840 | - | -€2,840 | |
| Financial debts | 170/4 | €2,840 | - | -€2,840 | |
| Leasing and similar obligations | 172 | €2,840 | - | -€2,840 | |
| Amounts payable within one year | 42/48 | €6,629,864 | €8,435,624 | +€1.8m | +27.2% |
| Current portion of amounts payable after more than one year | 42 | €34,867 | €2,840 | -€32,026 | -91.9% |
| Trade debts | 44 | €244,008 | €274,263 | +€30,255 | +12.4% |
| Suppliers | 440/4 | €244,008 | €274,263 | +€30,255 | +12.4% |
| Taxes, remuneration and social security | 45 | €40,989 | €58,521 | +€17,531 | +42.8% |
| Taxes | 450/3 | €6,601 | €21,745 | +€15,144 | +229% |
| Remuneration and social security | 454/9 | €34,388 | €36,776 | +€2,387 | +6.9% |
| Other amounts payable | 47/48 | €6,310,000 | €8,100,000 | +€1.8m | +28.4% |
| Accrued charges and deferred income | 492/3 | €1,592 | €1,457 | -€136 | -8.5% |
| Operating income | 70/76A | €1,976,684 | €1,938,630 | -€38,054 | -1.9% |
| Turnover | 70 | €1,273,118 | €1,929,678 | +€656,560 | +51.6% |
| Other operating income | 74 | €9,452 | €8,951 | -€500 | -5.3% |
| Non-recurring operating income | 76A | €694,114 | - | -€694,114 | |
| Operating charges | 60/66A | €1,605,457 | €1,916,083 | +€310,626 | +19.3% |
| Services and other goods | 61 | €933,840 | €1,042,043 | +€108,203 | +11.6% |
| Remuneration, social security and pensions | 62 | €336,824 | €352,477 | +€15,652 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €326,349 | €354,415 | +€28,065 | +8.6% |
| Other operating charges | 640/8 | €8,444 | €6,345 | -€2,099 | -24.9% |
| Non-recurring operating charges | 66A | - | €160,804 | +€160,804 | |
| Operating profit (loss) | 9901 | €371,226 | €22,547 | -€348,680 | -93.9% |
| Financial income | 75/76B | €1,287,655 | €1,366,649 | +€78,994 | +6.1% |
| Recurring financial income | 75 | €1,287,655 | €1,066,649 | -€221,006 | -17.2% |
| Income from financial fixed assets | 750 | €750,000 | €500,000 | -€250,000 | -33.3% |
| Income from current assets | 751 | €536,719 | €566,649 | +€29,930 | +5.6% |
| Other financial income | 752/9 | €936 | €0 | -€936 | -100.0% |
| Non-recurring financial income | 76B | - | €300,000 | +€300,000 | |
| Financial charges | 65/66B | €2,899,996 | €6,578,082 | +€3.7m | +127% |
| Recurring financial charges | 65 | €214,807 | €520,511 | +€305,704 | +142% |
| Debt charges | 650 | €206,933 | €512,331 | +€305,398 | +148% |
| Other financial charges | 652/9 | €7,874 | €8,180 | +€306 | +3.9% |
| Non-recurring financial charges | 66B | €2,685,189 | €6,057,572 | +€3.4m | +126% |
| Profit (loss) for the period before taxes | 9903 | -€1,241,115 | -€5,188,887 | -€3.9m | -318% |
| Income taxes | 67/77 | €6,004 | €21,262 | +€15,258 | +254% |
| Taxes | 670/3 | €6,004 | €21,262 | +€15,258 | +254% |
| Profit (loss) for the period | 9904 | -€1,247,119 | -€5,210,149 | -€4.0m | -318% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,247,119 | -€5,210,149 | -€4.0m | -318% |
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 21 October 2026 via checked.be.