Dipana: 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.
Dipana
Largest movements
- Cash +€731,495
up €731,495 (+105%), from €694,006 to €1.4m
mainly Net result for the year (+€532,098) and Investment in fixed assets (net) (+€165,000)
- Financial fixed assets -€165,000
no longer reported in 2025 (was €165,000)
- Reserves +€532,098
up €532,098 (+5,566%), from €9,560 to €541,658
- Tax, wage and social debts +€42,767
up €42,767 (+374%), from €11,428 to €54,195
- Taxes +€44,612
up €44,612 (+511%), from €8,727 to €53,338
- Gross operating margin -€41,209
down €41,209 (-96.6%), from €42,654 to €1,445
- Financial income -€22,650
down €22,650 (-3.7%), from €607,650 to €585,000
- Financial charges -€9,895
down €9,895 (-99.6%), from €9,938 to €42
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 | €878,197 | €1,437,447 | +€559,249 | +63.7% |
| Fixed assets | 21/28 | €166,962 | €1,656 | -€165,306 | -99.0% |
| Tangible fixed assets | 22/27 | €1,962 | €1,656 | -€306 | -15.6% |
| Plant, machinery and equipment | 23 | €1,962 | €1,656 | -€306 | -15.6% |
| Financial fixed assets | 28 | €165,000 | - | -€165,000 | |
| Current assets | 29/58 | €711,236 | €1,435,791 | +€724,555 | +102% |
| Amounts receivable within one year | 40/41 | €15,972 | €7,089 | -€8,883 | -55.6% |
| Trade receivables | 40 | €15,972 | €4,475 | -€11,497 | -72.0% |
| Other amounts receivable | 41 | - | €2,614 | +€2,614 | |
| Cash at bank and in hand | 54/58 | €694,006 | €1,425,501 | +€731,495 | +105% |
| Deferred charges and accrued income | 490/1 | €1,257 | €3,201 | +€1,943 | +155% |
| Total equity and liabilities | 10/49 | €878,197 | €1,437,447 | +€559,249 | +63.7% |
| Equity | 10/15 | €840,055 | €1,372,153 | +€532,098 | +63.3% |
| Contributions | 10/11 | €48,600 | €48,600 | = | 0.0% |
| Reserves | 13 | €9,560 | €541,658 | +€532,098 | +5,566% |
| Distributable reserves | 133 | €9,560 | €541,658 | +€532,098 | +5,566% |
| Profit (loss) carried forward | 14 | €781,895 | €781,895 | = | 0.0% |
| Amounts payable | 17/49 | €38,143 | €65,294 | +€27,151 | +71.2% |
| Amounts payable within one year | 42/48 | €28,235 | €65,294 | +€37,059 | +131% |
| Trade debts | 44 | €2,518 | €11,099 | +€8,581 | +341% |
| Suppliers | 440/4 | €2,518 | €11,099 | +€8,581 | +341% |
| Taxes, remuneration and social security | 45 | €11,428 | €54,195 | +€42,767 | +374% |
| Taxes | 450/3 | €11,428 | €54,195 | +€42,767 | +374% |
| Other amounts payable | 47/48 | €14,290 | - | -€14,290 | |
| Accrued charges and deferred income | 492/3 | €9,908 | - | -€9,908 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €306 | €306 | = | 0.0% |
| Other operating charges | 640/8 | €641 | €660 | +€19 | +2.9% |
| Gross operating margin | 9900 | €42,654 | €1,445 | -€41,209 | -96.6% |
| Operating profit (loss) | 9901 | €41,707 | €479 | -€41,228 | -98.9% |
| Financial income | 75/76B | €607,650 | €585,000 | -€22,650 | -3.7% |
| Recurring financial income | 75 | €607,650 | €585,000 | -€22,650 | -3.7% |
| Financial charges | 65/66B | €9,938 | €42 | -€9,895 | -99.6% |
| Recurring financial charges | 65 | €9,938 | €42 | -€9,895 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | €639,419 | €585,437 | -€53,982 | -8.4% |
| Income taxes | 67/77 | €8,727 | €53,338 | +€44,612 | +511% |
| Profit (loss) for the period | 9904 | €630,693 | €532,098 | -€98,594 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €630,693 | €532,098 | -€98,594 | -15.6% |
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 14 October 2026 via checked.be.