DIPA GROUP: 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 GROUP
Largest movements
- Tangible fixed assets -€27,666
down €27,666 (-7.9%), from €348,845 to €321,179
of which Land and buildings: -€25,138
- Receivables within one year -€17,928
down €17,928 (-25.8%), from €69,520 to €51,592
of which Trade receivables: -€17,918
- Deferred charges and accrued income +€4,665
up €4,665 (+117%), from €3,985 to €8,649
- Debts after one year -€31,466
down €31,466 (-41.7%), from €75,412 to €43,946
- Accrued charges and deferred income +€16,737
up €16,737 (+49.0%), from €34,174 to €50,911
- Trade debts -€15,376
down €15,376 (-89.0%), from €17,276 to €1,901
- Tax, wage and social debts -€14,649
down €14,649 (-77.7%), from €18,862 to €4,213
- Reserves +€8,442
up €8,442 (+10.8%), from €78,219 to €86,660
- Gross operating margin +€17,701
up €17,701 (+26.2%), from €67,587 to €85,287
- Staff costs +€16,698
new in 2025: €16,698
- Depreciation +€7,042
up €7,042 (+17.6%), from €39,926 to €46,968
- Financial charges -€2,719
down €2,719 (-28.0%), from €9,713 to €6,994
- Taxes -€1,567
down €1,567 (-21.9%), from €7,140 to €5,573
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 | €446,236 | €404,684 | -€41,552 | -9.3% |
| Fixed assets | 21/28 | €350,085 | €322,419 | -€27,666 | -7.9% |
| Tangible fixed assets | 22/27 | €348,845 | €321,179 | -€27,666 | -7.9% |
| Land and buildings | 22 | €287,821 | €262,683 | -€25,138 | -8.7% |
| Plant, machinery and equipment | 23 | €14,674 | €12,121 | -€2,553 | -17.4% |
| Furniture and vehicles | 24 | €46,350 | €46,376 | +€26 | +0.1% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,239 | €1,239 | = | 0.0% |
| Current assets | 29/58 | €96,152 | €82,266 | -€13,886 | -14.4% |
| Stocks and contracts in progress | 3 | €2,061 | - | -€2,061 | |
| Stocks | 30/36 | €2,061 | - | -€2,061 | |
| Amounts receivable within one year | 40/41 | €69,520 | €51,592 | -€17,928 | -25.8% |
| Trade receivables | 40 | €66,906 | €48,988 | -€17,918 | -26.8% |
| Other amounts receivable | 41 | €2,614 | €2,605 | -€9 | -0.4% |
| Cash at bank and in hand | 54/58 | €20,586 | €22,024 | +€1,438 | +7.0% |
| Deferred charges and accrued income | 490/1 | €3,985 | €8,649 | +€4,665 | +117% |
| Total equity and liabilities | 10/49 | €446,236 | €404,684 | -€41,552 | -9.3% |
| Equity | 10/15 | €84,469 | €92,910 | +€8,442 | +10.0% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €78,219 | €86,660 | +€8,442 | +10.8% |
| Distributable reserves | 133 | €78,219 | €86,660 | +€8,442 | +10.8% |
| Amounts payable | 17/49 | €361,768 | €311,774 | -€49,993 | -13.8% |
| Amounts payable after more than one year | 17 | €75,412 | €43,946 | -€31,466 | -41.7% |
| Financial debts | 170/4 | €75,412 | €43,946 | -€31,466 | -41.7% |
| Amounts payable within one year | 42/48 | €252,181 | €216,917 | -€35,264 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €31,884 | €32,682 | +€798 | +2.5% |
| Trade debts | 44 | €17,276 | €1,901 | -€15,376 | -89.0% |
| Suppliers | 440/4 | €17,276 | €1,901 | -€15,376 | -89.0% |
| Taxes, remuneration and social security | 45 | €18,862 | €4,213 | -€14,649 | -77.7% |
| Taxes | 450/3 | €18,862 | €4,213 | -€14,649 | -77.7% |
| Other amounts payable | 47/48 | €184,159 | €178,121 | -€6,038 | -3.3% |
| Accrued charges and deferred income | 492/3 | €34,174 | €50,911 | +€16,737 | +49.0% |
| Remuneration, social security and pensions | 62 | - | €16,698 | +€16,698 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,926 | €46,968 | +€7,042 | +17.6% |
| Other operating charges | 640/8 | €734 | €615 | -€118 | -16.1% |
| Gross operating margin | 9900 | €67,587 | €85,287 | +€17,701 | +26.2% |
| Operating profit (loss) | 9901 | €26,927 | €21,005 | -€5,922 | -22.0% |
| Financial income | 75/76B | €31 | €4 | -€28 | -88.7% |
| Recurring financial income | 75 | €31 | €4 | -€28 | -88.7% |
| Financial charges | 65/66B | €9,713 | €6,994 | -€2,719 | -28.0% |
| Recurring financial charges | 65 | €9,713 | €6,994 | -€2,719 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €17,245 | €14,015 | -€3,231 | -18.7% |
| Income taxes | 67/77 | €7,140 | €5,573 | -€1,567 | -21.9% |
| Profit (loss) for the period | 9904 | €10,106 | €8,442 | -€1,664 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,106 | €8,442 | -€1,664 | -16.5% |
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 26 October 2026 via checked.be.