DIBS: 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.
DIBS
Largest movements
- Cash +€196,573
up €196,573 (+87.7%), from €224,138 to €420,711
mainly Net result for the year (+€254,575) and Other debts (+€236,025)
- Receivables after one year -€40,000
down €40,000 (-100%), from €40,000 to €0
- Receivables within one year +€38,456
up €38,456 (+20.2%), from €190,084 to €228,540
of which Other amounts receivable: +€47,282
- Current investments -€19,597
down €19,597 (-6.5%), from €300,165 to €280,569
- Tangible fixed assets -€19,341
down €19,341 (-11.4%), from €169,114 to €149,773
of which Furniture and vehicles: -€10,037
- Other debts +€236,025
up €236,025 (+250%), from €94,547 to €330,572
- Reserves -€75,997
down €75,997 (-11.1%), from €687,077 to €611,080
of which Distributable reserves: -€75,997
- Gross operating margin +€73,386
up €73,386 (+22.8%), from €322,305 to €395,691
- Taxes +€31,097
up €31,097 (+34.8%), from €89,367 to €120,464
- Financial income +€13,839
up €13,839 (+1,064%), from €1,301 to €15,140
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 | €925,259 | €1,082,427 | +€157,168 | +17.0% |
| Fixed assets | 21/28 | €169,114 | €149,773 | -€19,341 | -11.4% |
| Tangible fixed assets | 22/27 | €169,114 | €149,773 | -€19,341 | -11.4% |
| Land and buildings | 22 | €109,200 | €101,400 | -€7,800 | -7.1% |
| Plant, machinery and equipment | 23 | €1,017 | €633 | -€384 | -37.8% |
| Furniture and vehicles | 24 | €44,991 | €34,954 | -€10,037 | -22.3% |
| Other tangible fixed assets | 26 | €13,906 | €12,787 | -€1,120 | -8.1% |
| Current assets | 29/58 | €756,145 | €932,654 | +€176,509 | +23.3% |
| Amounts receivable after more than one year | 29 | €40,000 | €0 | -€40,000 | -100% |
| Other amounts receivable | 291 | €40,000 | €0 | -€40,000 | -100% |
| Amounts receivable within one year | 40/41 | €190,084 | €228,540 | +€38,456 | +20.2% |
| Trade receivables | 40 | €190,084 | €181,258 | -€8,826 | -4.6% |
| Other amounts receivable | 41 | - | €47,282 | +€47,282 | |
| Current investments | 50/53 | €300,165 | €280,569 | -€19,597 | -6.5% |
| Cash at bank and in hand | 54/58 | €224,138 | €420,711 | +€196,573 | +87.7% |
| Deferred charges and accrued income | 490/1 | €1,757 | €2,834 | +€1,077 | +61.3% |
| Total equity and liabilities | 10/49 | €925,259 | €1,082,427 | +€157,168 | +17.0% |
| Equity | 10/15 | €693,277 | €617,280 | -€75,997 | -11.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €687,077 | €611,080 | -€75,997 | -11.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €687,077 | €611,080 | -€75,997 | -11.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €231,982 | €465,147 | +€233,165 | +101% |
| Amounts payable after more than one year | 17 | €93,705 | €83,423 | -€10,282 | -11.0% |
| Financial debts | 170/4 | €93,705 | €83,423 | -€10,282 | -11.0% |
| Amounts payable within one year | 42/48 | €138,027 | €381,724 | +€243,697 | +177% |
| Current portion of amounts payable after more than one year | 42 | €10,123 | €10,282 | +€159 | +1.6% |
| Trade debts | 44 | €684 | €4,310 | +€3,626 | +530% |
| Suppliers | 440/4 | €684 | €4,310 | +€3,626 | +530% |
| Taxes, remuneration and social security | 45 | €32,673 | €36,560 | +€3,887 | +11.9% |
| Taxes | 450/3 | €24,323 | €36,560 | +€12,237 | +50.3% |
| Remuneration and social security | 454/9 | €8,350 | €0 | -€8,350 | -100% |
| Other amounts payable | 47/48 | €94,547 | €330,572 | +€236,025 | +250% |
| Accrued charges and deferred income | 492/3 | €250 | €0 | -€250 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,570 | €31,800 | +€230 | +0.7% |
| Other operating charges | 640/8 | €2,409 | €1,913 | -€497 | -20.6% |
| Gross operating margin | 9900 | €322,305 | €395,691 | +€73,386 | +22.8% |
| Operating profit (loss) | 9901 | €288,326 | €361,978 | +€73,652 | +25.5% |
| Financial income | 75/76B | €1,301 | €15,140 | +€13,839 | +1,064% |
| Recurring financial income | 75 | €1,301 | €15,140 | +€13,839 | +1,064% |
| Financial charges | 65/66B | €2,204 | €2,079 | -€125 | -5.7% |
| Recurring financial charges | 65 | €2,204 | €2,079 | -€125 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €287,422 | €375,039 | +€87,617 | +30.5% |
| Income taxes | 67/77 | €89,367 | €120,464 | +€31,097 | +34.8% |
| Profit (loss) for the period | 9904 | €198,055 | €254,575 | +€56,520 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €198,055 | €254,575 | +€56,520 | +28.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.