DIPA: 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.
DIPA
Largest movements
- Receivables within one year +€95,682
up €95,682 (+129.9%), from €73,685 to €169,367
of which Other amounts receivable: +€94,208
- Cash +€58,043
up €58,043 (+145.7%), from €39,850 to €97,893
mainly Net result for the year (+€178,001) and Current investments (+€24,405)
- Current investments -€24,405
down €24,405 (-10.1%), from €241,341 to €216,936
- Receivables after one year -€14,633
down €14,633 (-10.9%), from €133,697 to €119,064
of which Other amounts receivable: -€14,633
- Reserves +€178,000
up €178,000 (+31.9%), from €557,645 to €735,645
of which Distributable reserves: +€178,000
- Other debts -€78,902
down €78,902 (-94.0%), from €83,902 to €5,000
- Tax, wage and social debts +€17,129
up €17,129 (+225.4%), from €7,601 to €24,730
- Gross operating margin +€72,097
up €72,097 (+39.2%), from €183,814 to €255,911
- Taxes +€24,177
up €24,177 (+45.2%), from €53,442 to €77,619
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 | €688,755 | €801,058 | +€112,303 | +16.3% |
| Fixed assets | 21/28 | €200,181 | €196,161 | -€4,020 | -2.0% |
| Tangible fixed assets | 22/27 | €200,141 | €196,121 | -€4,020 | -2.0% |
| Land and buildings | 22 | €197,761 | €194,707 | -€3,054 | -1.5% |
| Plant, machinery and equipment | 23 | €1,078 | €616 | -€462 | -42.9% |
| Furniture and vehicles | 24 | €1,302 | €798 | -€504 | -38.7% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €488,574 | €604,897 | +€116,324 | +23.8% |
| Amounts receivable after more than one year | 29 | €133,697 | €119,064 | -€14,633 | -10.9% |
| Trade receivables | 290 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €98,697 | €84,064 | -€14,633 | -14.8% |
| Amounts receivable within one year | 40/41 | €73,685 | €169,367 | +€95,682 | +129.9% |
| Trade receivables | 40 | €65,580 | €67,053 | +€1,474 | +2.2% |
| Other amounts receivable | 41 | €8,105 | €102,313 | +€94,208 | +1162.3% |
| Current investments | 50/53 | €241,341 | €216,936 | -€24,405 | -10.1% |
| Cash at bank and in hand | 54/58 | €39,850 | €97,893 | +€58,043 | +145.7% |
| Deferred charges and accrued income | 490/1 | - | €1,637 | +€1,637 | |
| Total equity and liabilities | 10/49 | €688,755 | €801,058 | +€112,303 | +16.3% |
| Equity | 10/15 | €596,878 | €769,879 | +€173,001 | +29.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €557,645 | €735,645 | +€178,000 | +31.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €555,785 | €733,785 | +€178,000 | +32.0% |
| Profit (loss) carried forward | 14 | €26,833 | €21,835 | -€4,999 | -18.6% |
| Amounts payable | 17/49 | €91,877 | €31,179 | -€60,698 | -66.1% |
| Amounts payable within one year | 42/48 | €91,877 | €31,179 | -€60,698 | -66.1% |
| Trade debts | 44 | €374 | €1,449 | +€1,075 | +287.3% |
| Suppliers | 440/4 | €374 | €1,449 | +€1,075 | +287.3% |
| Taxes, remuneration and social security | 45 | €7,601 | €24,730 | +€17,129 | +225.4% |
| Taxes | 450/3 | €7,601 | €24,730 | +€17,129 | +225.4% |
| Other amounts payable | 47/48 | €83,902 | €5,000 | -€78,902 | -94.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,096 | €7,741 | -€2,355 | -23.3% |
| Other operating charges | 640/8 | €3,004 | €3,065 | +€61 | +2.0% |
| Gross operating margin | 9900 | €183,814 | €255,911 | +€72,097 | +39.2% |
| Operating profit (loss) | 9901 | €170,714 | €245,105 | +€74,391 | +43.6% |
| Financial income | 75/76B | €12,279 | €11,739 | -€541 | -4.4% |
| Recurring financial income | 75 | €12,279 | €11,739 | -€541 | -4.4% |
| Financial charges | 65/66B | €165 | €1,224 | +€1,059 | +641.5% |
| Recurring financial charges | 65 | €165 | €1,224 | +€1,059 | +641.5% |
| Profit (loss) for the period before taxes | 9903 | €182,828 | €255,620 | +€72,792 | +39.8% |
| Income taxes | 67/77 | €53,442 | €77,619 | +€24,177 | +45.2% |
| Profit (loss) for the period | 9904 | €129,386 | €178,001 | +€48,615 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €129,386 | €178,001 | +€48,615 | +37.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.