DIBRON: 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.
DIBRON
Largest movements
- Tangible fixed assets -€22,309
down €22,309 (-4.0%), from €557,332 to €535,024
of which Land and buildings: -€22,270
- Profit (loss) carried forward -€14,136
down €14,136 (-0.3%), from -€4.2m to -€4.2m
- Gross operating margin -€1,010
down €1,010 (-7.7%), from €13,099 to €12,089
- Depreciation -€986
down €986 (-4.2%), from €23,294 to €22,309
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €906,023 | €883,777 | -€22,247 | -2.5% |
| Fixed assets | 21/28 | €557,332 | €535,024 | -€22,309 | -4.0% |
| Tangible fixed assets | 22/27 | €557,332 | €535,024 | -€22,309 | -4.0% |
| Land and buildings | 22 | €557,293 | €535,024 | -€22,270 | -4.0% |
| Plant, machinery and equipment | 23 | €39 | €0 | -€39 | -100.0% |
| Current assets | 29/58 | €348,691 | €348,753 | +€62 | 0.0% |
| Amounts receivable within one year | 40/41 | €347,196 | €347,196 | = | 0.0% |
| Other amounts receivable | 41 | €347,196 | €347,196 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,496 | €1,558 | +€62 | +4.1% |
| Total equity and liabilities | 10/49 | €906,023 | €883,777 | -€22,247 | -2.5% |
| Equity | 10/15 | -€4,184,661 | -€4,198,797 | -€14,136 | -0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,203,261 | -€4,217,397 | -€14,136 | -0.3% |
| Amounts payable | 17/49 | €5,090,684 | €5,082,574 | -€8,110 | -0.2% |
| Amounts payable within one year | 42/48 | €5,090,684 | €5,082,574 | -€8,110 | -0.2% |
| Other amounts payable | 47/48 | €5,090,684 | €5,082,574 | -€8,110 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,294 | €22,309 | -€986 | -4.2% |
| Other operating charges | 640/8 | €3,794 | €3,917 | +€123 | +3.2% |
| Gross operating margin | 9900 | €13,099 | €12,089 | -€1,010 | -7.7% |
| Operating profit (loss) | 9901 | -€13,989 | -€14,136 | -€147 | -1.0% |
| Financial charges | 65/66B | €20 | €0 | -€20 | -100.0% |
| Recurring financial charges | 65 | €20 | €0 | -€20 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,009 | -€14,136 | -€127 | -0.9% |
| Profit (loss) for the period | 9904 | -€14,009 | -€14,136 | -€127 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,009 | -€14,136 | -€127 | -0.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.