Dipa consult: 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 consult
Largest movements
- Cash +€145,284
up €145,284 (+640.2%), from €22,695 to €167,979
mainly Net result for the year (+€107,931) and Receivables within one year (+€48,725)
- Receivables within one year -€48,725
down €48,725 (-53.0%), from €91,897 to €43,173
of which Trade receivables: -€48,140
- Tangible fixed assets +€13,477
new in 2025: €13,477
of which Furniture and vehicles: +€10,878
- Reserves +€107,931
up €107,931 (+124.7%), from €86,556 to €194,487
- Gross operating margin +€29,933
up €29,933 (+26.5%), from €113,152 to €143,084
- Taxes +€6,731
up €6,731 (+27.6%), from €24,415 to €31,146
- Financial charges +€1,922
up €1,922 (+2363.3%), from €81 to €2,003
- Depreciation +€1,730
new in 2025: €1,730
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 | €116,433 | €228,108 | +€111,675 | +95.9% |
| Fixed assets | 21/28 | - | €13,477 | +€13,477 | |
| Tangible fixed assets | 22/27 | - | €13,477 | +€13,477 | |
| Plant, machinery and equipment | 23 | - | €2,598 | +€2,598 | |
| Furniture and vehicles | 24 | - | €10,878 | +€10,878 | |
| Current assets | 29/58 | €116,433 | €214,632 | +€98,199 | +84.3% |
| Amounts receivable within one year | 40/41 | €91,897 | €43,173 | -€48,725 | -53.0% |
| Trade receivables | 40 | €91,312 | €43,173 | -€48,140 | -52.7% |
| Other amounts receivable | 41 | €585 | €0 | -€585 | -100.0% |
| Cash at bank and in hand | 54/58 | €22,695 | €167,979 | +€145,284 | +640.2% |
| Deferred charges and accrued income | 490/1 | €1,841 | €3,480 | +€1,639 | +89.0% |
| Total equity and liabilities | 10/49 | €116,433 | €228,108 | +€111,675 | +95.9% |
| Equity | 10/15 | €91,556 | €199,487 | +€107,931 | +117.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €86,556 | €194,487 | +€107,931 | +124.7% |
| Distributable reserves | 133 | €86,556 | €194,487 | +€107,931 | +124.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,877 | €28,621 | +€3,744 | +15.1% |
| Amounts payable within one year | 42/48 | €24,830 | €26,438 | +€1,609 | +6.5% |
| Trade debts | 44 | €929 | €1,973 | +€1,044 | +112.4% |
| Suppliers | 440/4 | €929 | €1,973 | +€1,044 | +112.4% |
| Taxes, remuneration and social security | 45 | €12,106 | €13,330 | +€1,224 | +10.1% |
| Taxes | 450/3 | €12,106 | €11,155 | -€951 | -7.9% |
| Remuneration and social security | 454/9 | - | €2,175 | +€2,175 | |
| Other amounts payable | 47/48 | €11,794 | €11,135 | -€659 | -5.6% |
| Accrued charges and deferred income | 492/3 | €48 | €2,183 | +€2,135 | +4492.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,730 | +€1,730 | |
| Other operating charges | 640/8 | €381 | €300 | -€82 | -21.4% |
| Gross operating margin | 9900 | €113,152 | €143,084 | +€29,933 | +26.5% |
| Operating profit (loss) | 9901 | €112,770 | €141,055 | +€28,285 | +25.1% |
| Financial income | 75/76B | €0 | €26 | +€26 | +129400.0% |
| Recurring financial income | 75 | €0 | €26 | +€26 | +129400.0% |
| Financial charges | 65/66B | €81 | €2,003 | +€1,922 | +2363.3% |
| Recurring financial charges | 65 | €81 | €2,003 | +€1,922 | +2363.3% |
| Profit (loss) for the period before taxes | 9903 | €112,689 | €139,077 | +€26,388 | +23.4% |
| Income taxes | 67/77 | €24,415 | €31,146 | +€6,731 | +27.6% |
| Profit (loss) for the period | 9904 | €88,274 | €107,931 | +€19,657 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €88,274 | €107,931 | +€19,657 | +22.3% |
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 6 October 2026 via checked.be.