dibu-technics: 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.
dibu-technics
Largest movements
- Receivables after one year -€12,700
down €12,700 (-97.3%), from €13,050 to €350
of which Other amounts receivable: -€12,700
- Financial fixed assets +€12,700
new in 2025: €12,700
- Receivables within one year -€1,653
down €1,653 (-4.8%), from €34,465 to €32,812
of which Other amounts receivable: -€2,306
- Tangible fixed assets +€865
up €865 (+9.0%), from €9,629 to €10,494
of which Furniture and vehicles: +€508
- Profit (loss) carried forward +€8,205
up €8,205 (+28.2%), from -€29,143 to -€20,938
- Trade debts -€5,565
down €5,565 (-56.9%), from €9,774 to €4,209
- Reserves -€4,000
down €4,000 (-7.0%), from €57,000 to €53,000
of which Distributable reserves: -€4,000
- Debts after one year -€3,454
down €3,454 (-35.1%), from €9,834 to €6,380
- Tax, wage and social debts +€1,773
up €1,773 (+25.3%), from €7,013 to €8,786
- Gross operating margin +€13,018
up €13,018 (+77.2%), from €16,863 to €29,881
- Taxes +€2,859
up €2,859 (+61.1%), from €4,679 to €7,538
- Financial charges -€911
down €911 (-33.6%), from €2,708 to €1,797
- Depreciation +€609
up €609 (+16.4%), from €3,717 to €4,326
- Financial income -€424
down €424 (-15.5%), from €2,734 to €2,311
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 | €60,806 | €59,311 | -€1,495 | -2.5% |
| Fixed assets | 21/28 | €10,229 | €23,594 | +€13,365 | +130.7% |
| Intangible fixed assets | 21 | €600 | €400 | -€200 | -33.3% |
| Tangible fixed assets | 22/27 | €9,629 | €10,494 | +€865 | +9.0% |
| Plant, machinery and equipment | 23 | €799 | €1,156 | +€357 | +44.7% |
| Furniture and vehicles | 24 | €8,830 | €9,338 | +€508 | +5.8% |
| Financial fixed assets | 28 | - | €12,700 | +€12,700 | |
| Current assets | 29/58 | €50,577 | €35,717 | -€14,860 | -29.4% |
| Amounts receivable after more than one year | 29 | €13,050 | €350 | -€12,700 | -97.3% |
| Trade receivables | 290 | €350 | €350 | = | 0.0% |
| Other amounts receivable | 291 | €12,700 | - | -€12,700 | |
| Amounts receivable within one year | 40/41 | €34,465 | €32,812 | -€1,653 | -4.8% |
| Trade receivables | 40 | €95 | €748 | +€653 | +687.1% |
| Other amounts receivable | 41 | €34,370 | €32,064 | -€2,306 | -6.7% |
| Cash at bank and in hand | 54/58 | €3,062 | €2,555 | -€507 | -16.6% |
| Total equity and liabilities | 10/49 | €60,806 | €59,311 | -€1,495 | -2.5% |
| Equity | 10/15 | €27,857 | €32,062 | +€4,205 | +15.1% |
| Reserves | 13 | €57,000 | €53,000 | -€4,000 | -7.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €54,500 | €50,500 | -€4,000 | -7.3% |
| Profit (loss) carried forward | 14 | -€29,143 | -€20,938 | +€8,205 | +28.2% |
| Amounts payable | 17/49 | €32,950 | €27,249 | -€5,701 | -17.3% |
| Amounts payable after more than one year | 17 | €9,834 | €6,380 | -€3,454 | -35.1% |
| Financial debts | 170/4 | €9,834 | €6,380 | -€3,454 | -35.1% |
| Amounts payable within one year | 42/48 | €23,116 | €20,869 | -€2,247 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €4,778 | €6,201 | +€1,423 | +29.8% |
| Financial debts | 43 | - | €972 | +€972 | |
| Credit institutions | 430/8 | - | €972 | +€972 | |
| Trade debts | 44 | €9,774 | €4,209 | -€5,565 | -56.9% |
| Suppliers | 440/4 | €9,774 | €4,209 | -€5,565 | -56.9% |
| Advances received on contracts in progress | 46 | €800 | - | -€800 | |
| Taxes, remuneration and social security | 45 | €7,013 | €8,786 | +€1,773 | +25.3% |
| Taxes | 450/3 | €7,013 | €8,786 | +€1,773 | +25.3% |
| Other amounts payable | 47/48 | €750 | €700 | -€50 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,717 | €4,326 | +€609 | +16.4% |
| Other operating charges | 640/8 | €317 | €326 | +€9 | +2.7% |
| Gross operating margin | 9900 | €16,863 | €29,881 | +€13,018 | +77.2% |
| Operating profit (loss) | 9901 | €12,829 | €25,230 | +€12,401 | +96.7% |
| Financial income | 75/76B | €2,734 | €2,311 | -€424 | -15.5% |
| Recurring financial income | 75 | €2,734 | €2,311 | -€424 | -15.5% |
| Financial charges | 65/66B | €2,708 | €1,797 | -€911 | -33.6% |
| Recurring financial charges | 65 | €2,708 | €1,797 | -€911 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €12,856 | €25,743 | +€12,888 | +100.2% |
| Income taxes | 67/77 | €4,679 | €7,538 | +€2,859 | +61.1% |
| Profit (loss) for the period | 9904 | €8,176 | €18,205 | +€10,029 | +122.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,176 | €18,205 | +€10,029 | +122.7% |
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 7 October 2026 via checked.be.