DIPACON: 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.
DIPACON
Largest movements
- Receivables within one year -€81,537
down €81,537 (-67.5%), from €120,837 to €39,300
of which Trade receivables: -€71,833
- Tangible fixed assets -€15,018
no longer reported in 2025 (was €15,018)
- Cash -€3,784
down €3,784 (-36.7%), from €10,321 to €6,537
mainly Trade debts (-€80,487) and Other debts (-€69,903)
- Trade debts -€80,487
down €80,487 (-79.6%), from €101,068 to €20,581
- Other debts -€69,903
down €69,903 (-16.5%), from €422,851 to €352,948
- Profit (loss) carried forward +€41,820
up €41,820 (+4.5%), from -€936,514 to -€894,695
- Tax, wage and social debts +€8,033
up €8,033 (+89.6%), from €8,970 to €17,003
of which Remuneration and social security: +€5,081
- Staff costs +€42,416
up €42,416 (+335%), from €12,661 to €55,077
- Gross operating margin -€37,853
down €37,853 (-28.1%), from €134,597 to €96,744
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 | €146,375 | €45,838 | -€100,537 | -68.7% |
| Fixed assets | 21/28 | €15,018 | - | -€15,018 | |
| Tangible fixed assets | 22/27 | €15,018 | - | -€15,018 | |
| Furniture and vehicles | 24 | €15,018 | - | -€15,018 | |
| Current assets | 29/58 | €131,357 | €45,838 | -€85,519 | -65.1% |
| Amounts receivable within one year | 40/41 | €120,837 | €39,300 | -€81,537 | -67.5% |
| Trade receivables | 40 | €111,134 | €39,300 | -€71,833 | -64.6% |
| Other amounts receivable | 41 | €9,704 | - | -€9,704 | |
| Cash at bank and in hand | 54/58 | €10,321 | €6,537 | -€3,784 | -36.7% |
| Deferred charges and accrued income | 490/1 | €199 | - | -€199 | |
| Total equity and liabilities | 10/49 | €146,375 | €45,838 | -€100,537 | -68.7% |
| Equity | 10/15 | -€386,514 | -€344,695 | +€41,820 | +10.8% |
| Contributions | 10/11 | €550,000 | €550,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€936,514 | -€894,695 | +€41,820 | +4.5% |
| Amounts payable | 17/49 | €532,889 | €390,532 | -€142,357 | -26.7% |
| Amounts payable within one year | 42/48 | €532,889 | €390,532 | -€142,357 | -26.7% |
| Trade debts | 44 | €101,068 | €20,581 | -€80,487 | -79.6% |
| Suppliers | 440/4 | €101,068 | €20,581 | -€80,487 | -79.6% |
| Taxes, remuneration and social security | 45 | €8,970 | €17,003 | +€8,033 | +89.6% |
| Taxes | 450/3 | €3,161 | €6,113 | +€2,952 | +93.4% |
| Remuneration and social security | 454/9 | €5,810 | €10,890 | +€5,081 | +87.5% |
| Other amounts payable | 47/48 | €422,851 | €352,948 | -€69,903 | -16.5% |
| Remuneration, social security and pensions | 62 | €12,661 | €55,077 | +€42,416 | +335% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €834 | - | -€834 | |
| Other operating charges | 640/8 | €1,430 | €1,153 | -€278 | -19.4% |
| Gross operating margin | 9900 | €134,597 | €96,744 | -€37,853 | -28.1% |
| Operating profit (loss) | 9901 | €119,672 | €40,515 | -€79,157 | -66.1% |
| Financial income | 75/76B | €285 | €1,586 | +€1,301 | +457% |
| Recurring financial income | 75 | €285 | €1,586 | +€1,301 | +457% |
| Financial charges | 65/66B | €260 | €282 | +€22 | +8.4% |
| Recurring financial charges | 65 | €260 | €282 | +€22 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €119,697 | €41,820 | -€77,878 | -65.1% |
| Profit (loss) for the period | 9904 | €119,697 | €41,820 | -€77,878 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €119,697 | €41,820 | -€77,878 | -65.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.