Dibona: 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.
Dibona
Largest movements
- Receivables within one year -€41,859
down €41,859 (-75.6%), from €55,393 to €13,534
of which Trade receivables: -€33,759
- Tangible fixed assets +€34,026
up €34,026 (+374.2%), from €9,092 to €43,118
of which Furniture and vehicles: +€28,419
- Cash -€7,934
down €7,934 (-55.6%), from €14,269 to €6,335
mainly Investment in fixed assets (net) (-€42,818) and Tax, wage and social debts (-€25,061)
- Tax, wage and social debts -€25,061
down €25,061 (-80.3%), from €31,192 to €6,131
of which Taxes: -€18,006
- Other debts +€10,902
up €10,902, from €0 to €10,902
- Profit (loss) carried forward -€1,345
down €1,345 (-3.0%), from €45,527 to €44,182
- Gross operating margin -€25,301
down €25,301 (-53.3%), from €47,493 to €22,192
- Financial income -€19,000
no longer reported in 2025 (was €19,000)
- Taxes -€4,156
down €4,156 (-50.5%), from €8,230 to €4,074
- Depreciation +€780
up €780 (+9.7%), from €8,012 to €8,792
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 | €78,955 | €63,284 | -€15,671 | -19.8% |
| Fixed assets | 21/28 | €9,092 | €43,118 | +€34,026 | +374.2% |
| Tangible fixed assets | 22/27 | €9,092 | €43,118 | +€34,026 | +374.2% |
| Land and buildings | 22 | - | €5,936 | +€5,936 | |
| Plant, machinery and equipment | 23 | €329 | - | -€329 | |
| Furniture and vehicles | 24 | €8,763 | €37,182 | +€28,419 | +324.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €69,863 | €20,166 | -€49,697 | -71.1% |
| Amounts receivable within one year | 40/41 | €55,393 | €13,534 | -€41,859 | -75.6% |
| Trade receivables | 40 | €44,165 | €10,406 | -€33,759 | -76.4% |
| Other amounts receivable | 41 | €11,228 | €3,128 | -€8,100 | -72.1% |
| Cash at bank and in hand | 54/58 | €14,269 | €6,335 | -€7,934 | -55.6% |
| Deferred charges and accrued income | 490/1 | €201 | €297 | +€96 | +47.8% |
| Total equity and liabilities | 10/49 | €78,955 | €63,284 | -€15,671 | -19.8% |
| Equity | 10/15 | €47,027 | €45,682 | -€1,345 | -2.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,527 | €44,182 | -€1,345 | -3.0% |
| Amounts payable | 17/49 | €31,928 | €17,602 | -€14,326 | -44.9% |
| Amounts payable within one year | 42/48 | €31,928 | €17,602 | -€14,326 | -44.9% |
| Trade debts | 44 | €736 | €569 | -€167 | -22.7% |
| Suppliers | 440/4 | €736 | €569 | -€167 | -22.7% |
| Taxes, remuneration and social security | 45 | €31,192 | €6,131 | -€25,061 | -80.3% |
| Taxes | 450/3 | €24,137 | €6,131 | -€18,006 | -74.6% |
| Remuneration and social security | 454/9 | €7,055 | - | -€7,055 | |
| Other amounts payable | 47/48 | €0 | €10,902 | +€10,902 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,012 | €8,792 | +€780 | +9.7% |
| Other operating charges | 640/8 | €106 | €506 | +€400 | +377.4% |
| Gross operating margin | 9900 | €47,493 | €22,192 | -€25,301 | -53.3% |
| Operating profit (loss) | 9901 | €39,375 | €12,894 | -€26,481 | -67.3% |
| Financial income | 75/76B | €19,000 | - | -€19,000 | |
| Recurring financial income | 75 | €19,000 | - | -€19,000 | |
| Financial charges | 65/66B | €74 | €165 | +€91 | +123.0% |
| Recurring financial charges | 65 | €74 | €165 | +€91 | +123.0% |
| Profit (loss) for the period before taxes | 9903 | €58,301 | €12,729 | -€45,572 | -78.2% |
| Income taxes | 67/77 | €8,230 | €4,074 | -€4,156 | -50.5% |
| Profit (loss) for the period | 9904 | €50,071 | €8,655 | -€41,416 | -82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,071 | €8,655 | -€41,416 | -82.7% |
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 7 October 2026 via checked.be.