DIPE CONCEPT: 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.
DIPE CONCEPT
Largest movements
- Tangible fixed assets -€11,810
down €11,810 (-22.2%), from €53,106 to €41,297
of which Plant, machinery and equipment: -€11,526
- Intangible fixed assets -€3,700
down €3,700 (-51.5%), from €7,180 to €3,480
- Deferred charges and accrued income -€2,084
down €2,084 (-80.8%), from €2,579 to €495
- Stocks and contracts +€2,000
up €2,000 (+4.1%), from €48,589 to €50,589
- Receivables within one year +€1,319
up €1,319 (+114%), from €1,160 to €2,479
- Other debts +€59,848
up €59,848 (+150%), from €39,815 to €99,663
- Profit (loss) carried forward -€40,640
down €40,640 (-8.1%), from -€500,811 to -€541,451
- Contributions -€18,600
down €18,600 (-3.7%), from €508,600 to €490,000
- Trade debts -€9,182
down €9,182 (-44.3%), from €20,741 to €11,559
- Accrued charges and deferred income -€7,705
down €7,705 (-37.8%), from €20,358 to €12,653
- Gross operating margin +€17,505
up €17,505 (+59.1%), from -€29,600 to -€12,095
- Depreciation +€3,210
up €3,210 (+15.7%), from €20,428 to €23,637
- Taxes +€1,311
up €1,311 (+1,118%), from €117 to €1,429
- Other operating charges +€681
up €681 (+123%), from €554 to €1,235
- Financial charges +€365
up €365 (+19.4%), from €1,879 to €2,244
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 | €114,936 | €101,165 | -€13,772 | -12.0% |
| Fixed assets | 21/28 | €60,287 | €44,777 | -€15,510 | -25.7% |
| Intangible fixed assets | 21 | €7,180 | €3,480 | -€3,700 | -51.5% |
| Tangible fixed assets | 22/27 | €53,106 | €41,297 | -€11,810 | -22.2% |
| Land and buildings | 22 | - | €3,059 | +€3,059 | |
| Plant, machinery and equipment | 23 | €44,948 | €33,422 | -€11,526 | -25.6% |
| Furniture and vehicles | 24 | €8,158 | €4,816 | -€3,343 | -41.0% |
| Current assets | 29/58 | €54,650 | €56,388 | +€1,738 | +3.2% |
| Stocks and contracts in progress | 3 | €48,589 | €50,589 | +€2,000 | +4.1% |
| Stocks | 30/36 | €48,589 | €50,589 | +€2,000 | +4.1% |
| Amounts receivable within one year | 40/41 | €1,160 | €2,479 | +€1,319 | +114% |
| Trade receivables | 40 | €1,160 | €2,479 | +€1,319 | +114% |
| Cash at bank and in hand | 54/58 | €2,322 | €2,825 | +€503 | +21.6% |
| Deferred charges and accrued income | 490/1 | €2,579 | €495 | -€2,084 | -80.8% |
| Total equity and liabilities | 10/49 | €114,936 | €101,165 | -€13,772 | -12.0% |
| Equity | 10/15 | €7,789 | -€51,451 | -€59,240 | |
| Contributions | 10/11 | €508,600 | €490,000 | -€18,600 | -3.7% |
| Contributions outside capital | 11 | €508,600 | - | -€508,600 | |
| Other | 1109/19 | €508,600 | - | -€508,600 | |
| Profit (loss) carried forward | 14 | -€500,811 | -€541,451 | -€40,640 | -8.1% |
| Amounts payable | 17/49 | €107,147 | €152,616 | +€45,468 | +42.4% |
| Amounts payable within one year | 42/48 | €86,790 | €139,963 | +€53,173 | +61.3% |
| Financial debts | 43 | €16,559 | €23,361 | +€6,801 | +41.1% |
| Credit institutions | 430/8 | €16,559 | €23,361 | +€6,801 | +41.1% |
| Trade debts | 44 | €20,741 | €11,559 | -€9,182 | -44.3% |
| Suppliers | 440/4 | €20,741 | €11,559 | -€9,182 | -44.3% |
| Taxes, remuneration and social security | 45 | €9,675 | €5,380 | -€4,295 | -44.4% |
| Taxes | 450/3 | €9,675 | €5,380 | -€4,295 | -44.4% |
| Other amounts payable | 47/48 | €39,815 | €99,663 | +€59,848 | +150% |
| Accrued charges and deferred income | 492/3 | €20,358 | €12,653 | -€7,705 | -37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,428 | €23,637 | +€3,210 | +15.7% |
| Other operating charges | 640/8 | €554 | €1,235 | +€681 | +123% |
| Gross operating margin | 9900 | -€29,600 | -€12,095 | +€17,505 | +59.1% |
| Operating profit (loss) | 9901 | -€50,582 | -€36,968 | +€13,614 | +26.9% |
| Financial charges | 65/66B | €1,879 | €2,244 | +€365 | +19.4% |
| Recurring financial charges | 65 | €1,879 | €2,244 | +€365 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | -€52,461 | -€39,212 | +€13,250 | +25.3% |
| Income taxes | 67/77 | €117 | €1,429 | +€1,311 | +1,118% |
| Profit (loss) for the period | 9904 | -€52,579 | -€40,640 | +€11,938 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,579 | -€40,640 | +€11,938 | +22.7% |
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 17 October 2026 via checked.be.