DIBROKIP: 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.
DIBROKIP
Largest movements
- Tangible fixed assets -€19,302
down €19,302 (-34.8%), from €55,456 to €36,154
of which Plant, machinery and equipment: -€11,315
- Cash +€12,685
up €12,685 (+17.0%), from €74,554 to €87,239
mainly Net result for the year (+€91,590) and Depreciation (+€21,421)
- Receivables within one year +€1,978
up €1,978 (+252.2%), from €784 to €2,762
of which Other amounts receivable: +€1,978
- Other debts -€20,964
down €20,964 (-100.0%), from €20,964 to €0
- Tax, wage and social debts +€10,878
up €10,878 (+1556.1%), from €699 to €11,577
- Reserves +€2,885
up €2,885 (+3.3%), from €88,705 to €91,590
- Accrued charges and deferred income +€2,231
up €2,231, from €0 to €2,231
- Gross operating margin +€70,530
up €70,530 (+81.7%), from €86,371 to €156,901
- Taxes +€26,638
up €26,638 (+164.3%), from €16,215 to €42,853
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 | €131,592 | €126,906 | -€4,686 | -3.6% |
| Fixed assets | 21/28 | €55,456 | €36,154 | -€19,302 | -34.8% |
| Tangible fixed assets | 22/27 | €55,456 | €36,154 | -€19,302 | -34.8% |
| Plant, machinery and equipment | 23 | €34,434 | €23,119 | -€11,315 | -32.9% |
| Furniture and vehicles | 24 | €21,022 | €13,035 | -€7,987 | -38.0% |
| Current assets | 29/58 | €76,136 | €90,752 | +€14,616 | +19.2% |
| Amounts receivable within one year | 40/41 | €784 | €2,762 | +€1,978 | +252.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €784 | €2,762 | +€1,978 | +252.2% |
| Cash at bank and in hand | 54/58 | €74,554 | €87,239 | +€12,685 | +17.0% |
| Deferred charges and accrued income | 490/1 | €798 | €751 | -€47 | -5.9% |
| Total equity and liabilities | 10/49 | €131,592 | €126,906 | -€4,686 | -3.6% |
| Equity | 10/15 | €107,305 | €110,190 | +€2,885 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,705 | €91,590 | +€2,885 | +3.3% |
| Distributable reserves | 133 | €88,705 | €91,590 | +€2,885 | +3.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,287 | €16,716 | -€7,571 | -31.2% |
| Amounts payable within one year | 42/48 | €24,287 | €14,485 | -€9,802 | -40.4% |
| Trade debts | 44 | €2,624 | €2,908 | +€284 | +10.8% |
| Suppliers | 440/4 | €2,624 | €2,908 | +€284 | +10.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €699 | €11,577 | +€10,878 | +1556.1% |
| Taxes | 450/3 | €699 | €11,577 | +€10,878 | +1556.1% |
| Other amounts payable | 47/48 | €20,964 | €0 | -€20,964 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €2,231 | +€2,231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,040 | €21,421 | +€381 | +1.8% |
| Other operating charges | 640/8 | €954 | €983 | +€28 | +3.0% |
| Gross operating margin | 9900 | €86,371 | €156,901 | +€70,530 | +81.7% |
| Operating profit (loss) | 9901 | €64,376 | €134,497 | +€70,121 | +108.9% |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €64,322 | €134,443 | +€70,121 | +109.0% |
| Income taxes | 67/77 | €16,215 | €42,853 | +€26,638 | +164.3% |
| Profit (loss) for the period | 9904 | €48,108 | €91,590 | +€43,482 | +90.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,108 | €91,590 | +€43,482 | +90.4% |
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 6 October 2026 via checked.be.