DIPAWI: 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
DIPAWI
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€36,439
2024 · €77,494-€41,056
Equity
€602,647
2024 · €566,208+€36,439
Cash
€1,749
2024 · €2,140-€391
Balance sheet total
€1.5m
2024 · €1.5m+€10,867
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€55,870
down €55,870 (-10.5%), from €532,652 to €476,782
- Profit (loss) carried forward +€36,439
up €36,439 (+0.6%), from -€5.7m to -€5.6m
- Other debts +€28,655
up €28,655 (+14.5%), from €197,769 to €226,424
Income statement
- Financial income -€99,936
down €99,936 (-88.6%), from €112,742 to €12,805
of which Non-recurring financial income: -€99,925
- Gross operating margin +€28,646
up €28,646 (+255%), from €11,222 to €39,868
- Depreciation -€21,561
no longer reported in 2025 (was €21,561)
- Financial charges -€9,409
down €9,409 (-47.0%), from €20,003 to €10,595
- Other operating charges +€4,167
up €4,167 (+173%), from €2,409 to €6,575
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
€77,494
Gross operating margin
+€28,646
Depreciation
+€21,561
Write-downs
+€1,336
Other operating charges
-€4,167
Financial income
-€99,936
Financial charges
+€9,409
Taxes
+€2,096
Result 2025
€36,439
raises the resultlowers the result
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.
From operations
+€78,526
Investment
-€24,201
Financing
-€54,716
Cash 2024
€2,140
From operations (derived)
+€78,526
Net result for the year
+€36,439
Receivables within one year
+€12,943
Trade debts
+€3,444
Tax, wage and social debts
-€1,895
Other debts
+€28,655
Accrued charges and deferred income
-€1,060
Investment (derived)
-€24,201
Investment in fixed assets (net)
-€24,201
Financing
-€54,716
Debts after one year
-€55,870
Current portion of long-term debt
+€1,154
Cash 2025
€1,749
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,537,002 | €1,547,869 | +€10,867 | +0.7% |
| Fixed assets | 21/28 | €1,515,271 | €1,539,472 | +€24,201 | +1.6% |
| Tangible fixed assets | 22/27 | €967,783 | €979,179 | +€11,396 | +1.2% |
| Land and buildings | 22 | €945,380 | €979,179 | +€33,799 | +3.6% |
| Plant, machinery and equipment | 23 | €2,540 | - | -€2,540 | |
| Furniture and vehicles | 24 | €9,651 | - | -€9,651 | |
| Other tangible fixed assets | 26 | €10,212 | - | -€10,212 | |
| Financial fixed assets | 28 | €547,488 | €560,293 | +€12,805 | +2.3% |
| Current assets | 29/58 | €21,731 | €8,397 | -€13,334 | -61.4% |
| Amounts receivable within one year | 40/41 | €19,591 | €6,648 | -€12,943 | -66.1% |
| Trade receivables | 40 | €18,662 | €5,689 | -€12,973 | -69.5% |
| Other amounts receivable | 41 | €929 | €959 | +€30 | +3.2% |
| Cash at bank and in hand | 54/58 | €2,140 | €1,749 | -€391 | -18.3% |
| Total equity and liabilities | 10/49 | €1,537,002 | €1,547,869 | +€10,867 | +0.7% |
| Equity | 10/15 | €566,208 | €602,647 | +€36,439 | +6.4% |
| Contributions | 10/11 | €6,217,586 | €6,217,586 | = | 0.0% |
| Capital | 10 | €6,217,586 | €6,217,586 | = | 0.0% |
| Issued capital | 100 | €6,217,586 | €6,217,586 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,654,477 | -€5,618,038 | +€36,439 | +0.6% |
| Amounts payable | 17/49 | €970,794 | €945,222 | -€25,572 | -2.6% |
| Amounts payable after more than one year | 17 | €532,652 | €476,782 | -€55,870 | -10.5% |
| Financial debts | 170/4 | €532,652 | €476,782 | -€55,870 | -10.5% |
| Amounts payable within one year | 42/48 | €437,082 | €468,440 | +€31,358 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €55,212 | €56,366 | +€1,154 | +2.1% |
| Financial debts | 43 | €175,000 | €175,000 | = | 0.0% |
| Credit institutions | 430/8 | €175,000 | €175,000 | = | 0.0% |
| Trade debts | 44 | €6,046 | €9,490 | +€3,444 | +57.0% |
| Suppliers | 440/4 | €6,046 | €9,490 | +€3,444 | +57.0% |
| Taxes, remuneration and social security | 45 | €3,055 | €1,160 | -€1,895 | -62.0% |
| Taxes | 450/3 | €3,055 | €1,160 | -€1,895 | -62.0% |
| Other amounts payable | 47/48 | €197,769 | €226,424 | +€28,655 | +14.5% |
| Accrued charges and deferred income | 492/3 | €1,060 | - | -€1,060 | |
| Non-recurring operating income | 76A | - | €33,799 | +€33,799 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,561 | - | -€21,561 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,336 | - | -€1,336 | |
| Other operating charges | 640/8 | €2,409 | €6,575 | +€4,167 | +173% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €11,222 | €39,868 | +€28,646 | +255% |
| Operating profit (loss) | 9901 | -€14,084 | €33,292 | +€47,376 | |
| Financial income | 75/76B | €112,742 | €12,805 | -€99,936 | -88.6% |
| Recurring financial income | 75 | €11 | €12,805 | +€12,794 | +117,057% |
| Non-recurring financial income | 76B | €112,731 | €12,805 | -€99,925 | -88.6% |
| Financial charges | 65/66B | €20,003 | €10,595 | -€9,409 | -47.0% |
| Recurring financial charges | 65 | €20,003 | €10,595 | -€9,409 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €78,655 | €35,503 | -€43,152 | -54.9% |
| Income taxes | 67/77 | €1,160 | -€936 | -€2,096 | |
| Profit (loss) for the period | 9904 | €77,494 | €36,439 | -€41,056 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €77,494 | €36,439 | -€41,056 | -53.0% |
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 25 October 2026 via checked.be.