DIPASO: 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.
What changed
DIPASO
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€485,109
2024 · €2.3m-€1.8m
Equity
€5.6m
2024 · €7.1m-€1.5m
Cash
€985,527
2024 · €951,055+€34,472
Balance sheet total
€12.0m
2024 · €13.0m-€1.0m
Largest movements
Assets
- Current investments -€1.2m
down €1.2m (-74.9%), from €1.6m to €397,408
Equity and liabilities
- Other debts +€1.9m
up €1.9m (+1763.0%), from €109,094 to €2.0m
- Profit (loss) carried forward -€1.5m
down €1.5m (-21.7%), from €7.1m to €5.5m
- Debts after one year -€942,857
down €942,857 (-18.2%), from €5.2m to €4.2m
- Current portion of long-term debt -€406,991
down €406,991 (-74.0%), from €549,848 to €142,857
Income statement
- Financial income -€1.8m
down €1.8m (-75.2%), from €2.3m to €582,539
- Gross operating margin -€23,797
down €23,797 (-16.6%), from €143,553 to €119,755
- Depreciation -€8,338
down €8,338 (-39.2%), from €21,286 to €12,949
- Financial charges -€5,072
down €5,072 (-2.5%), from €205,306 to €200,234
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.
Result 2024
€2.3m
Gross operating margin
-€23,797
Depreciation
+€8,338
Other operating charges
+€24
Financial income
-€1.8m
Financial charges
+€5,072
Taxes
-€5
Result 2025
€485,109
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.
From operations
+€2.2m
Investment
+€1.2m
Financing
-€3.4m
Cash 2024
€951,055
From operations (derived)
+€2.2m
Net result for the year
+€485,109
Depreciation
+€12,949
Receivables after one year
-€130,000
Smaller working-capital items
+€4,034
Deferred charges and accrued income
-€8,167
Tax, wage and social debts
-€9,290
Other debts
+€1.9m
Accrued charges and deferred income
-€60,742
Investment (derived)
+€1.2m
Investment in fixed assets (net)
-€826
Current investments
+€1.2m
Financing
-€3.4m
Debts after one year
-€942,857
Current portion of long-term debt
-€406,991
Contributions, distributions and other
-€2.0m
Cash 2025
€985,527
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,010,917 | €11,981,545 | -€1.0m | -7.9% |
| Fixed assets | 21/28 | €10,296,597 | €10,284,474 | -€12,123 | -0.1% |
| Tangible fixed assets | 22/27 | €63,597 | €51,474 | -€12,123 | -19.1% |
| Land and buildings | 22 | €43,408 | €39,791 | -€3,617 | -8.3% |
| Plant, machinery and equipment | 23 | €4,768 | €4,137 | -€630 | -13.2% |
| Furniture and vehicles | 24 | €14,771 | €6,896 | -€7,875 | -53.3% |
| Other tangible fixed assets | 26 | €650 | €650 | = | 0.0% |
| Financial fixed assets | 28 | €10,233,000 | €10,233,000 | = | 0.0% |
| Current assets | 29/58 | €2,714,320 | €1,697,071 | -€1.0m | -37.5% |
| Amounts receivable after more than one year | 29 | - | €130,000 | +€130,000 | |
| Other amounts receivable | 291 | - | €130,000 | +€130,000 | |
| Amounts receivable within one year | 40/41 | €172,637 | €170,840 | -€1,797 | -1.0% |
| Trade receivables | 40 | €50,594 | €17,969 | -€32,625 | -64.5% |
| Other amounts receivable | 41 | €122,044 | €152,872 | +€30,828 | +25.3% |
| Current investments | 50/53 | €1,585,500 | €397,408 | -€1.2m | -74.9% |
| Cash at bank and in hand | 54/58 | €951,055 | €985,527 | +€34,472 | +3.6% |
| Deferred charges and accrued income | 490/1 | €5,129 | €13,296 | +€8,167 | +159.2% |
| Total equity and liabilities | 10/49 | €13,010,917 | €11,981,545 | -€1.0m | -7.9% |
| Equity | 10/15 | €7,096,648 | €5,561,555 | -€1.5m | -21.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,076,188 | €5,541,095 | -€1.5m | -21.7% |
| Amounts payable | 17/49 | €5,914,269 | €6,419,990 | +€505,721 | +8.6% |
| Amounts payable after more than one year | 17 | €5,171,429 | €4,228,571 | -€942,857 | -18.2% |
| Financial debts | 170/4 | €5,171,429 | €4,228,571 | -€942,857 | -18.2% |
| Amounts payable within one year | 42/48 | €681,342 | €2,190,662 | +€1.5m | +221.5% |
| Current portion of amounts payable after more than one year | 42 | €549,848 | €142,857 | -€406,991 | -74.0% |
| Trade debts | 44 | €3,160 | €5,397 | +€2,237 | +70.8% |
| Suppliers | 440/4 | €3,160 | €5,397 | +€2,237 | +70.8% |
| Taxes, remuneration and social security | 45 | €19,239 | €9,949 | -€9,290 | -48.3% |
| Taxes | 450/3 | €19,239 | €9,949 | -€9,290 | -48.3% |
| Other amounts payable | 47/48 | €109,094 | €2,032,459 | +€1.9m | +1763.0% |
| Accrued charges and deferred income | 492/3 | €61,499 | €757 | -€60,742 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,286 | €12,949 | -€8,338 | -39.2% |
| Other operating charges | 640/8 | €3,861 | €3,837 | -€24 | -0.6% |
| Gross operating margin | 9900 | €143,553 | €119,755 | -€23,797 | -16.6% |
| Operating profit (loss) | 9901 | €118,405 | €102,969 | -€15,436 | -13.0% |
| Financial income | 75/76B | €2,346,349 | €582,539 | -€1.8m | -75.2% |
| Recurring financial income | 75 | €2,346,349 | €582,539 | -€1.8m | -75.2% |
| Financial charges | 65/66B | €205,306 | €200,234 | -€5,072 | -2.5% |
| Recurring financial charges | 65 | €205,306 | €200,234 | -€5,072 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €2,259,448 | €485,274 | -€1.8m | -78.5% |
| Income taxes | 67/77 | €160 | €165 | +€5 | +3.1% |
| Profit (loss) for the period | 9904 | €2,259,288 | €485,109 | -€1.8m | -78.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,259,288 | €485,109 | -€1.8m | -78.5% |
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 12 October 2026 via checked.be.