DIPA - TANK: 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 - TANK
Largest movements
- Stocks and contracts -€75,543
down €75,543 (-50.7%), from €149,041 to €73,498
- Receivables within one year +€29,766
up €29,766 (+50.8%), from €58,549 to €88,315
of which Trade receivables: +€30,276
- Tangible fixed assets +€13,799
up €13,799 (+11.5%), from €120,140 to €133,938
of which Land and buildings: +€17,233
- Cash -€7,364
down €7,364 (-8.0%), from €92,630 to €85,265
- Trade debts -€24,168
down €24,168 (-72.2%), from €33,455 to €9,287
- Tax, wage and social debts -€12,842
down €12,842 (-60.9%), from €21,103 to €8,261
- Accrued charges and deferred income -€5,271
down €5,271 (-53.5%), from €9,851 to €4,580
- Taxes -€7,625
down €7,625 (-80.1%), from €9,522 to €1,896
- Gross operating margin +€7,098
up €7,098 (+57.3%), from €12,394 to €19,492
- Financial charges -€6,298
down €6,298 (-84.0%), from €7,500 to €1,202
- Depreciation -€1,691
down €1,691 (-20.9%), from €8,100 to €6,408
- Other operating charges +€1,006
up €1,006 (+12.0%), from €8,368 to €9,374
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €420,359 | €382,259 | -€38,099 | -9.1% |
| Fixed assets | 21/28 | €120,140 | €133,938 | +€13,799 | +11.5% |
| Tangible fixed assets | 22/27 | €120,140 | €133,938 | +€13,799 | +11.5% |
| Land and buildings | 22 | €109,960 | €127,193 | +€17,233 | +15.7% |
| Plant, machinery and equipment | 23 | €3,835 | €4,599 | +€764 | +19.9% |
| Furniture and vehicles | 24 | €6,345 | €2,146 | -€4,199 | -66.2% |
| Current assets | 29/58 | €300,219 | €248,321 | -€51,898 | -17.3% |
| Stocks and contracts in progress | 3 | €149,041 | €73,498 | -€75,543 | -50.7% |
| Stocks | 30/36 | €149,041 | €73,498 | -€75,543 | -50.7% |
| Amounts receivable within one year | 40/41 | €58,549 | €88,315 | +€29,766 | +50.8% |
| Trade receivables | 40 | €57,888 | €88,164 | +€30,276 | +52.3% |
| Other amounts receivable | 41 | €661 | €151 | -€510 | -77.1% |
| Cash at bank and in hand | 54/58 | €92,630 | €85,265 | -€7,364 | -8.0% |
| Deferred charges and accrued income | 490/1 | - | €1,243 | +€1,243 | |
| Total equity and liabilities | 10/49 | €420,359 | €382,259 | -€38,099 | -9.1% |
| Equity | 10/15 | €198,457 | €199,805 | +€1,348 | +0.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €136,484 | €137,832 | +€1,348 | +1.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,001 | €12,001 | = | 0.0% |
| Distributable reserves | 133 | €118,286 | €119,634 | +€1,348 | +1.1% |
| Amounts payable | 17/49 | €221,901 | €182,454 | -€39,447 | -17.8% |
| Amounts payable within one year | 42/48 | €212,050 | €177,874 | -€34,176 | -16.1% |
| Trade debts | 44 | €33,455 | €9,287 | -€24,168 | -72.2% |
| Suppliers | 440/4 | €33,455 | €9,287 | -€24,168 | -72.2% |
| Taxes, remuneration and social security | 45 | €21,103 | €8,261 | -€12,842 | -60.9% |
| Taxes | 450/3 | €21,103 | €8,261 | -€12,842 | -60.9% |
| Other amounts payable | 47/48 | €157,492 | €160,326 | +€2,834 | +1.8% |
| Accrued charges and deferred income | 492/3 | €9,851 | €4,580 | -€5,271 | -53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,100 | €6,408 | -€1,691 | -20.9% |
| Other operating charges | 640/8 | €8,368 | €9,374 | +€1,006 | +12.0% |
| Gross operating margin | 9900 | €12,394 | €19,492 | +€7,098 | +57.3% |
| Operating profit (loss) | 9901 | -€4,073 | €3,710 | +€7,783 | |
| Financial income | 75/76B | €3,280 | €2,949 | -€331 | -10.1% |
| Recurring financial income | 75 | €3,280 | €2,949 | -€331 | -10.1% |
| Financial charges | 65/66B | €7,500 | €1,202 | -€6,298 | -84.0% |
| Recurring financial charges | 65 | €7,500 | €1,202 | -€6,298 | -84.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,294 | €5,457 | +€13,750 | |
| Transfer from deferred taxes | 780 | €11,369 | - | -€11,369 | |
| Income taxes | 67/77 | €9,522 | €1,896 | -€7,625 | -80.1% |
| Profit (loss) for the period | 9904 | -€6,446 | €3,560 | +€10,007 | |
| Transfer from tax-exempt reserves | 789 | €34,107 | - | -€34,107 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,660 | €3,560 | -€24,100 | -87.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.