DIBOS: 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.
DIBOS
Largest movements
- Cash -€15,417
down €15,417 (-35.6%), from €43,275 to €27,858
mainly Net result for the year (-€15,102) and Receivables within one year (-€2,310)
- Receivables within one year +€2,310
up €2,310 (+111.3%), from €2,075 to €4,385
of which Other amounts receivable: +€1,487
- Tangible fixed assets -€948
down €948 (-11.8%), from €8,003 to €7,056
- Profit (loss) carried forward -€15,094
new in 2025: -€15,094
- Trade debts +€1,977
up €1,977 (+3190.0%), from €62 to €2,039
- Gross operating margin -€35,889
down €35,889, from €23,389 to -€12,500
- Taxes -€6,969
down €6,969 (-100.0%), from €6,969 to €0
- Depreciation +€856
up €856 (+68.6%), from €1,248 to €2,104
- Other operating charges +€563
up €563 (+106.7%), from €528 to €1,091
- Financial income +€540
up €540 (+225.8%), from €239 to €780
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 | €53,629 | €39,601 | -€14,029 | -26.2% |
| Fixed assets | 21/28 | €8,279 | €7,056 | -€1,224 | -14.8% |
| Tangible fixed assets | 22/27 | €8,003 | €7,056 | -€948 | -11.8% |
| Furniture and vehicles | 24 | €8,003 | €7,056 | -€948 | -11.8% |
| Financial fixed assets | 28 | €276 | €0 | -€276 | -100.0% |
| Current assets | 29/58 | €45,350 | €32,545 | -€12,805 | -28.2% |
| Amounts receivable within one year | 40/41 | €2,075 | €4,385 | +€2,310 | +111.3% |
| Trade receivables | 40 | €54 | €877 | +€823 | +1527.9% |
| Other amounts receivable | 41 | €2,021 | €3,508 | +€1,487 | +73.6% |
| Cash at bank and in hand | 54/58 | €43,275 | €27,858 | -€15,417 | -35.6% |
| Deferred charges and accrued income | 490/1 | €0 | €302 | +€302 | |
| Total equity and liabilities | 10/49 | €53,629 | €39,601 | -€14,029 | -26.2% |
| Equity | 10/15 | €52,280 | €37,178 | -€15,102 | -28.9% |
| Contributions | 10/11 | €6 | €6 | = | 0.0% |
| Reserves | 13 | €52,273 | €52,265 | -€9 | 0.0% |
| Distributable reserves | 133 | €52,273 | €52,265 | -€9 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€15,094 | -€15,094 | |
| Amounts payable | 17/49 | €1,349 | €2,423 | +€1,074 | +79.6% |
| Amounts payable within one year | 42/48 | €1,349 | €2,423 | +€1,074 | +79.6% |
| Trade debts | 44 | €62 | €2,039 | +€1,977 | +3190.0% |
| Suppliers | 440/4 | €62 | €2,039 | +€1,977 | +3190.0% |
| Taxes, remuneration and social security | 45 | €423 | €0 | -€423 | -100.0% |
| Taxes | 450/3 | €423 | €0 | -€423 | -100.0% |
| Other amounts payable | 47/48 | €865 | €384 | -€480 | -55.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,248 | €2,104 | +€856 | +68.6% |
| Other operating charges | 640/8 | €528 | €1,091 | +€563 | +106.7% |
| Gross operating margin | 9900 | €23,389 | -€12,500 | -€35,889 | |
| Operating profit (loss) | 9901 | €21,613 | -€15,695 | -€37,308 | |
| Financial income | 75/76B | €239 | €780 | +€540 | +225.8% |
| Recurring financial income | 75 | €239 | €780 | +€540 | +225.8% |
| Financial charges | 65/66B | €70 | €187 | +€117 | +166.9% |
| Recurring financial charges | 65 | €70 | €187 | +€117 | +166.9% |
| Profit (loss) for the period before taxes | 9903 | €21,782 | -€15,102 | -€36,885 | |
| Income taxes | 67/77 | €6,969 | €0 | -€6,969 | -100.0% |
| Profit (loss) for the period | 9904 | €14,814 | -€15,102 | -€29,916 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,814 | -€15,102 | -€29,916 |
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 3 October 2026 via checked.be.