DIBO PROJECTS: 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 PROJECTS
Largest movements
- Receivables within one year +€54,448
up €54,448 (+15.7%), from €347,273 to €401,721
of which Other amounts receivable: +€230,349
- Cash -€20,916
down €20,916 (-31.7%), from €65,971 to €45,055
mainly Receivables within one year (-€54,448) and Stocks and contracts (-€19,807)
- Stocks and contracts +€19,807
up €19,807 (+19.0%), from €103,978 to €123,785
- Reserves +€26,605
up €26,605 (+9.6%), from €276,627 to €303,232
- Accrued charges and deferred income +€14,565
up €14,565 (+7515.6%), from €194 to €14,759
- Trade debts +€11,365
up €11,365 (+5.6%), from €203,248 to €214,613
- Tax, wage and social debts +€9,685
up €9,685 (+100.1%), from €9,672 to €19,357
- Short-term financial debts -€8,881
no longer reported in 2025 (was €8,881)
- Gross operating margin -€158,136
down €158,136 (-84.4%), from €187,384 to €29,248
- Taxes -€34,987
down €34,987 (-78.3%), from €44,672 to €9,685
- Financial charges -€18,986
down €18,986 (-67.6%), from €28,096 to €9,110
- Financial income -€2,636
down €2,636 (-13.2%), from €19,956 to €17,320
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 | €517,223 | €570,561 | +€53,339 | +10.3% |
| Current assets | 29/58 | €517,223 | €570,561 | +€53,339 | +10.3% |
| Stocks and contracts in progress | 3 | €103,978 | €123,785 | +€19,807 | +19.0% |
| Contracts in progress | 37 | €103,978 | €123,785 | +€19,807 | +19.0% |
| Amounts receivable within one year | 40/41 | €347,273 | €401,721 | +€54,448 | +15.7% |
| Trade receivables | 40 | €212,683 | €36,782 | -€175,901 | -82.7% |
| Other amounts receivable | 41 | €134,590 | €364,939 | +€230,349 | +171.1% |
| Cash at bank and in hand | 54/58 | €65,971 | €45,055 | -€20,916 | -31.7% |
| Total equity and liabilities | 10/49 | €517,223 | €570,561 | +€53,339 | +10.3% |
| Equity | 10/15 | €295,227 | €321,832 | +€26,605 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €276,627 | €303,232 | +€26,605 | +9.6% |
| Distributable reserves | 133 | €276,627 | €303,232 | +€26,605 | +9.6% |
| Amounts payable | 17/49 | €221,996 | €248,729 | +€26,734 | +12.0% |
| Amounts payable within one year | 42/48 | €221,802 | €233,970 | +€12,168 | +5.5% |
| Financial debts | 43 | €8,881 | - | -€8,881 | |
| Credit institutions | 430/8 | €8,881 | - | -€8,881 | |
| Trade debts | 44 | €203,248 | €214,613 | +€11,365 | +5.6% |
| Suppliers | 440/4 | €203,248 | €214,613 | +€11,365 | +5.6% |
| Taxes, remuneration and social security | 45 | €9,672 | €19,357 | +€9,685 | +100.1% |
| Taxes | 450/3 | €9,672 | €19,357 | +€9,685 | +100.1% |
| Accrued charges and deferred income | 492/3 | €194 | €14,759 | +€14,565 | +7515.6% |
| Other operating charges | 640/8 | €555 | €1,168 | +€613 | +110.4% |
| Gross operating margin | 9900 | €187,384 | €29,248 | -€158,136 | -84.4% |
| Operating profit (loss) | 9901 | €186,829 | €28,080 | -€158,749 | -85.0% |
| Financial income | 75/76B | €19,956 | €17,320 | -€2,636 | -13.2% |
| Recurring financial income | 75 | €19,956 | €17,320 | -€2,636 | -13.2% |
| Financial charges | 65/66B | €28,096 | €9,110 | -€18,986 | -67.6% |
| Recurring financial charges | 65 | €28,096 | €9,110 | -€18,986 | -67.6% |
| Profit (loss) for the period before taxes | 9903 | €178,689 | €36,290 | -€142,399 | -79.7% |
| Income taxes | 67/77 | €44,672 | €9,685 | -€34,987 | -78.3% |
| Profit (loss) for the period | 9904 | €134,017 | €26,605 | -€107,412 | -80.1% |
| Profit (loss) for the period to be appropriated | 9905 | €134,017 | €26,605 | -€107,412 | -80.1% |
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 10 October 2026 via checked.be.