DIP.S: 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.
DIP.S
Largest movements
- Cash -€16,198
down €16,198 (-60.1%), from €26,943 to €10,745
mainly Contributions, distributions and other (-€18,571) and Tax, wage and social debts (-€6,943)
- Tangible fixed assets +€3,494
up €3,494 (+257.1%), from €1,359 to €4,854
of which Plant, machinery and equipment: +€2,530
- Tax, wage and social debts -€6,943
down €6,943 (-38.1%), from €18,236 to €11,293
of which Taxes: -€5,388
- Other debts -€6,567
down €6,567 (-32.6%), from €20,165 to €13,598
- Profit (loss) carried forward +€2,344
up €2,344 (+31.6%), from €7,411 to €9,755
- Trade debts -€1,917
down €1,917 (-26.5%), from €7,229 to €5,312
- Financial charges +€3,053
up €3,053 (+108.1%), from €2,825 to €5,878
- Taxes -€2,388
down €2,388 (-29.4%), from €8,110 to €5,722
- Gross operating margin +€2,243
up €2,243 (+6.7%), from €33,385 to €35,628
- Depreciation +€1,644
up €1,644 (+424.6%), from €387 to €2,032
- Other operating charges +€902
up €902 (+500.5%), from €180 to €1,082
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 | €55,041 | €41,958 | -€13,083 | -23.8% |
| Fixed assets | 21/28 | €1,759 | €5,254 | +€3,494 | +198.6% |
| Tangible fixed assets | 22/27 | €1,359 | €4,854 | +€3,494 | +257.1% |
| Plant, machinery and equipment | 23 | €1,359 | €3,889 | +€2,530 | +186.1% |
| Furniture and vehicles | 24 | - | €965 | +€965 | |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €53,282 | €36,704 | -€16,578 | -31.1% |
| Amounts receivable within one year | 40/41 | €24,921 | €24,509 | -€411 | -1.6% |
| Trade receivables | 40 | €21,875 | €17,335 | -€4,540 | -20.8% |
| Other amounts receivable | 41 | €3,045 | €7,174 | +€4,129 | +135.6% |
| Cash at bank and in hand | 54/58 | €26,943 | €10,745 | -€16,198 | -60.1% |
| Deferred charges and accrued income | 490/1 | €1,419 | €1,450 | +€31 | +2.2% |
| Total equity and liabilities | 10/49 | €55,041 | €41,958 | -€13,083 | -23.8% |
| Equity | 10/15 | €9,411 | €11,755 | +€2,344 | +24.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,411 | €9,755 | +€2,344 | +31.6% |
| Amounts payable | 17/49 | €45,630 | €30,203 | -€15,427 | -33.8% |
| Amounts payable within one year | 42/48 | €45,630 | €30,203 | -€15,427 | -33.8% |
| Trade debts | 44 | €7,229 | €5,312 | -€1,917 | -26.5% |
| Suppliers | 440/4 | €7,229 | €5,312 | -€1,917 | -26.5% |
| Taxes, remuneration and social security | 45 | €18,236 | €11,293 | -€6,943 | -38.1% |
| Taxes | 450/3 | €16,681 | €11,293 | -€5,388 | -32.3% |
| Remuneration and social security | 454/9 | €1,555 | - | -€1,555 | |
| Other amounts payable | 47/48 | €20,165 | €13,598 | -€6,567 | -32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €387 | €2,032 | +€1,644 | +424.6% |
| Other operating charges | 640/8 | €180 | €1,082 | +€902 | +500.5% |
| Gross operating margin | 9900 | €33,385 | €35,628 | +€2,243 | +6.7% |
| Operating profit (loss) | 9901 | €32,817 | €32,514 | -€303 | -0.9% |
| Financial income | 75/76B | €5 | €1 | -€4 | -83.2% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -83.2% |
| Financial charges | 65/66B | €2,825 | €5,878 | +€3,053 | +108.1% |
| Recurring financial charges | 65 | €2,825 | €5,878 | +€3,053 | +108.1% |
| Profit (loss) for the period before taxes | 9903 | €29,997 | €26,637 | -€3,360 | -11.2% |
| Income taxes | 67/77 | €8,110 | €5,722 | -€2,388 | -29.4% |
| Profit (loss) for the period | 9904 | €21,887 | €20,915 | -€972 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,887 | €20,915 | -€972 | -4.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.