DIPA: 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.
DIPA
Largest movements
- Cash +€13,118
up €13,118 (+7.6%), from €172,346 to €185,464
mainly Net result for the year (+€11,680) and Depreciation (+€9,680)
- Receivables within one year +€10,784
up €10,784 (+48.6%), from €22,172 to €32,955
of which Trade receivables: +€14,352
- Tangible fixed assets -€9,680
down €9,680 (-33.4%), from €28,976 to €19,296
- Reserves +€11,680
up €11,680 (+6.1%), from €192,645 to €204,325
of which Distributable reserves: +€12,638
- Tax, wage and social debts +€3,990
up €3,990 (+25.9%), from €15,410 to €19,400
of which Taxes: +€5,990
- Gross operating margin -€17,228
down €17,228 (-36.5%), from €47,204 to €29,976
- Taxes -€5,230
down €5,230 (-40.7%), from €12,860 to €7,630
- Financial income -€584
down €584 (-100%), from €584 to €0
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 | €224,504 | €238,725 | +€14,222 | +6.3% |
| Fixed assets | 21/28 | €29,986 | €20,306 | -€9,680 | -32.3% |
| Tangible fixed assets | 22/27 | €28,976 | €19,296 | -€9,680 | -33.4% |
| Plant, machinery and equipment | 23 | €28,976 | €19,296 | -€9,680 | -33.4% |
| Financial fixed assets | 28 | €1,010 | €1,010 | = | 0.0% |
| Current assets | 29/58 | €194,518 | €218,420 | +€23,902 | +12.3% |
| Amounts receivable within one year | 40/41 | €22,172 | €32,955 | +€10,784 | +48.6% |
| Trade receivables | 40 | €10,398 | €24,750 | +€14,352 | +138% |
| Other amounts receivable | 41 | €11,773 | €8,205 | -€3,568 | -30.3% |
| Cash at bank and in hand | 54/58 | €172,346 | €185,464 | +€13,118 | +7.6% |
| Total equity and liabilities | 10/49 | €224,504 | €238,725 | +€14,222 | +6.3% |
| Equity | 10/15 | €207,645 | €219,325 | +€11,680 | +5.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €192,645 | €204,325 | +€11,680 | +6.1% |
| Non-distributable reserves | 130/1 | €957 | €0 | -€957 | -100% |
| Reserves not available under the articles | 1311 | €957 | €0 | -€957 | -100% |
| Distributable reserves | 133 | €191,687 | €204,325 | +€12,638 | +6.6% |
| Amounts payable | 17/49 | €16,859 | €19,400 | +€2,541 | +15.1% |
| Amounts payable within one year | 42/48 | €16,859 | €19,400 | +€2,541 | +15.1% |
| Trade debts | 44 | €1,449 | €0 | -€1,449 | -100% |
| Suppliers | 440/4 | €1,449 | €0 | -€1,449 | -100% |
| Taxes, remuneration and social security | 45 | €15,410 | €19,400 | +€3,990 | +25.9% |
| Taxes | 450/3 | €13,410 | €19,400 | +€5,990 | +44.7% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,680 | €9,680 | = | 0.0% |
| Other operating charges | 640/8 | €634 | €903 | +€269 | +42.4% |
| Gross operating margin | 9900 | €47,204 | €29,976 | -€17,228 | -36.5% |
| Operating profit (loss) | 9901 | €36,889 | €19,393 | -€17,496 | -47.4% |
| Financial income | 75/76B | €584 | €0 | -€584 | -100% |
| Recurring financial income | 75 | €584 | €0 | -€584 | -100% |
| Financial charges | 65/66B | €104 | €82 | -€22 | -21.0% |
| Recurring financial charges | 65 | €104 | €82 | -€22 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €37,369 | €19,311 | -€18,058 | -48.3% |
| Income taxes | 67/77 | €12,860 | €7,630 | -€5,230 | -40.7% |
| Profit (loss) for the period | 9904 | €24,509 | €11,680 | -€12,828 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,509 | €11,680 | -€12,828 | -52.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.