DIBORSET: 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.
DIBORSET
Largest movements
- Tangible fixed assets -€62,145
down €62,145 (-7.4%), from €839,169 to €777,024
of which Other tangible fixed assets: -€37,780
- Deferred charges and accrued income -€38,720
no longer reported in 2025 (was €38,720)
- Other debts -€92,263
no longer reported in 2025 (was €92,263)
- Debts after one year -€84,848
down €84,848 (-27.4%), from €310,210 to €225,362
- Reserves +€75,467
up €75,467 (+20.2%), from €373,618 to €449,085
- Other operating charges -€5,652
down €5,652 (-85.0%), from €6,651 to €998
- Taxes +€3,081
up €3,081 (+9.6%), from €32,225 to €35,307
- Financial charges -€2,390
down €2,390 (-24.1%), from €9,917 to €7,527
- Gross operating margin +€1,972
up €1,972 (+1.1%), from €179,472 to €181,444
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 | €917,982 | €819,151 | -€98,831 | -10.8% |
| Fixed assets | 21/28 | €839,169 | €777,024 | -€62,145 | -7.4% |
| Tangible fixed assets | 22/27 | €839,169 | €777,024 | -€62,145 | -7.4% |
| Land and buildings | 22 | €609,225 | €584,860 | -€24,365 | -4.0% |
| Other tangible fixed assets | 26 | €229,944 | €192,164 | -€37,780 | -16.4% |
| Current assets | 29/58 | €78,813 | €42,128 | -€36,685 | -46.5% |
| Cash at bank and in hand | 54/58 | €40,093 | €42,128 | +€2,035 | +5.1% |
| Deferred charges and accrued income | 490/1 | €38,720 | - | -€38,720 | |
| Total equity and liabilities | 10/49 | €917,982 | €819,151 | -€98,831 | -10.8% |
| Equity | 10/15 | €392,218 | €467,685 | +€75,467 | +19.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €373,618 | €449,085 | +€75,467 | +20.2% |
| Distributable reserves | 133 | €373,618 | €449,085 | +€75,467 | +20.2% |
| Amounts payable | 17/49 | €525,764 | €351,467 | -€174,297 | -33.2% |
| Amounts payable after more than one year | 17 | €310,210 | €225,362 | -€84,848 | -27.4% |
| Financial debts | 170/4 | €310,210 | €225,362 | -€84,848 | -27.4% |
| Amounts payable within one year | 42/48 | €196,172 | €103,502 | -€92,671 | -47.2% |
| Current portion of amounts payable after more than one year | 42 | €91,684 | €93,262 | +€1,577 | +1.7% |
| Taxes, remuneration and social security | 45 | €12,225 | €10,240 | -€1,985 | -16.2% |
| Taxes | 450/3 | €12,225 | €10,240 | -€1,985 | -16.2% |
| Other amounts payable | 47/48 | €92,263 | - | -€92,263 | |
| Accrued charges and deferred income | 492/3 | €19,382 | €22,603 | +€3,221 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,224 | €62,145 | -€79 | -0.1% |
| Other operating charges | 640/8 | €6,651 | €998 | -€5,652 | -85.0% |
| Gross operating margin | 9900 | €179,472 | €181,444 | +€1,972 | +1.1% |
| Operating profit (loss) | 9901 | €110,597 | €118,300 | +€7,703 | +7.0% |
| Financial income | 75/76B | €29 | - | -€29 | |
| Recurring financial income | 75 | €29 | - | -€29 | |
| Financial charges | 65/66B | €9,917 | €7,527 | -€2,390 | -24.1% |
| Recurring financial charges | 65 | €9,917 | €7,527 | -€2,390 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €100,709 | €110,773 | +€10,064 | +10.0% |
| Income taxes | 67/77 | €32,225 | €35,307 | +€3,081 | +9.6% |
| Profit (loss) for the period | 9904 | €68,484 | €75,467 | +€6,983 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €68,484 | €75,467 | +€6,983 | +10.2% |
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 9 October 2026 via checked.be.