DIBRI: 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.
DIBRI
Largest movements
- Receivables within one year +€69,971
up €69,971 (+509%), from €13,739 to €83,711
of which Other amounts receivable: +€75,500
- Cash -€57,390
down €57,390 (-19.5%), from €294,598 to €237,208
mainly Contributions, distributions and other (-€333,675) and Receivables within one year (-€69,971)
- Tangible fixed assets -€27,850
down €27,850 (-13.5%), from €205,900 to €178,051
- Intangible fixed assets -€10,000
down €10,000 (-13.3%), from €74,959 to €64,959
- Other debts +€140,564
up €140,564 (+39.4%), from €357,190 to €497,754
- Profit (loss) carried forward -€81,880
down €81,880 (-99.0%), from €82,675 to €794
- Trade debts -€32,168
down €32,168 (-67.7%), from €47,524 to €15,355
- Tax, wage and social debts -€19,269
down €19,269 (-29.7%), from €64,770 to €45,501
of which Remuneration and social security: -€19,003
- Current portion of long-term debt -€15,077
down €15,077 (-61.5%), from €24,499 to €9,422
- Gross operating margin +€45,290
up €45,290 (+6.2%), from €731,405 to €776,695
- Staff costs +€17,677
up €17,677 (+4.2%), from €423,260 to €440,937
- Taxes +€8,455
up €8,455 (+74.1%), from €11,417 to €19,873
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €600,993 | €579,049 | -€21,944 | -3.7% |
| Fixed assets | 21/28 | €280,859 | €243,010 | -€37,850 | -13.5% |
| Intangible fixed assets | 21 | €74,959 | €64,959 | -€10,000 | -13.3% |
| Tangible fixed assets | 22/27 | €205,900 | €178,051 | -€27,850 | -13.5% |
| Land and buildings | 22 | €130,167 | €120,272 | -€9,895 | -7.6% |
| Plant, machinery and equipment | 23 | €59,838 | €47,408 | -€12,430 | -20.8% |
| Furniture and vehicles | 24 | €15,896 | €10,371 | -€5,525 | -34.8% |
| Current assets | 29/58 | €320,134 | €336,039 | +€15,906 | +5.0% |
| Stocks and contracts in progress | 3 | €3,272 | €2,029 | -€1,243 | -38.0% |
| Stocks | 30/36 | €3,272 | €2,029 | -€1,243 | -38.0% |
| Amounts receivable within one year | 40/41 | €13,739 | €83,711 | +€69,971 | +509% |
| Trade receivables | 40 | €7,244 | €1,715 | -€5,528 | -76.3% |
| Other amounts receivable | 41 | €6,496 | €81,995 | +€75,500 | +1,162% |
| Cash at bank and in hand | 54/58 | €294,598 | €237,208 | -€57,390 | -19.5% |
| Deferred charges and accrued income | 490/1 | €8,524 | €13,092 | +€4,568 | +53.6% |
| Total equity and liabilities | 10/49 | €600,993 | €579,049 | -€21,944 | -3.7% |
| Equity | 10/15 | €92,675 | €10,794 | -€81,880 | -88.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,675 | €794 | -€81,880 | -99.0% |
| Amounts payable | 17/49 | €508,319 | €568,255 | +€59,936 | +11.8% |
| Amounts payable after more than one year | 17 | €9,644 | €222 | -€9,422 | -97.7% |
| Financial debts | 170/4 | €9,644 | €222 | -€9,422 | -97.7% |
| Amounts payable within one year | 42/48 | €496,475 | €568,032 | +€71,558 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €24,499 | €9,422 | -€15,077 | -61.5% |
| Financial debts | 43 | €2,492 | - | -€2,492 | |
| Credit institutions | 430/8 | €2,492 | - | -€2,492 | |
| Trade debts | 44 | €47,524 | €15,355 | -€32,168 | -67.7% |
| Suppliers | 440/4 | €47,524 | €15,355 | -€32,168 | -67.7% |
| Taxes, remuneration and social security | 45 | €64,770 | €45,501 | -€19,269 | -29.7% |
| Taxes | 450/3 | €10,311 | €10,045 | -€266 | -2.6% |
| Remuneration and social security | 454/9 | €54,459 | €35,456 | -€19,003 | -34.9% |
| Other amounts payable | 47/48 | €357,190 | €497,754 | +€140,564 | +39.4% |
| Accrued charges and deferred income | 492/3 | €2,200 | - | -€2,200 | |
| Remuneration, social security and pensions | 62 | €423,260 | €440,937 | +€17,677 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,041 | €48,144 | +€3,103 | +6.9% |
| Other operating charges | 640/8 | €13,902 | €13,742 | -€160 | -1.2% |
| Gross operating margin | 9900 | €731,405 | €776,695 | +€45,290 | +6.2% |
| Operating profit (loss) | 9901 | €249,202 | €273,873 | +€24,670 | +9.9% |
| Financial income | 75/76B | €17 | €887 | +€870 | +5,038% |
| Recurring financial income | 75 | €17 | €887 | +€870 | +5,038% |
| Financial charges | 65/66B | €9,265 | €3,093 | -€6,172 | -66.6% |
| Recurring financial charges | 65 | €9,265 | €3,093 | -€6,172 | -66.6% |
| Profit (loss) for the period before taxes | 9903 | €239,955 | €271,667 | +€31,712 | +13.2% |
| Income taxes | 67/77 | €11,417 | €19,873 | +€8,455 | +74.1% |
| Profit (loss) for the period | 9904 | €228,537 | €251,794 | +€23,257 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €228,537 | €251,794 | +€23,257 | +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 17 October 2026 via checked.be.