DiPe Consulting: what changed
Two fiscal 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 Consulting
Largest movements
- Tangible fixed assets +€69,487
up €69,487 (+6.9%), from €1.0m to €1.1m
of which Land and buildings: +€71,576
- Revaluation surpluses +€100,000
up €100,000 (+26.3%), from €380,000 to €480,000
- Contributions -€60,432
down €60,432 (-100.0%), from €60,432 to €0
- Other debts +€54,022
up €54,022 (+25.2%), from €214,447 to €268,469
- Debts after one year -€27,912
down €27,912 (-3.7%), from €752,493 to €724,581
- Current portion of long-term debt +€27,912
new in 2025: €27,912
- Gross operating margin -€32,482
down €32,482 (-53.3%), from €60,950 to €28,468
- Financial charges -€1,917
down €1,917 (-5.3%), from €36,079 to €34,162
- Taxes +€1,015
new in 2025: €1,015
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,009,896 | €1,081,057 | +€71,161 | +7.0% |
| Fixed assets | 21/28 | €1,002,559 | €1,072,046 | +€69,487 | +6.9% |
| Tangible fixed assets | 22/27 | €1,002,559 | €1,072,046 | +€69,487 | +6.9% |
| Land and buildings | 22 | €994,936 | €1,066,512 | +€71,576 | +7.2% |
| Plant, machinery and equipment | 23 | €7,622 | €5,534 | -€2,088 | -27.4% |
| Current assets | 29/58 | €7,338 | €9,011 | +€1,674 | +22.8% |
| Amounts receivable within one year | 40/41 | €2,235 | €8,865 | +€6,630 | +296.6% |
| Trade receivables | 40 | €2,235 | €8,865 | +€6,630 | +296.6% |
| Cash at bank and in hand | 54/58 | €5,103 | €146 | -€4,956 | -97.1% |
| Total equity and liabilities | 10/49 | €1,009,896 | €1,081,057 | +€71,161 | +7.0% |
| Equity | 10/15 | €11,772 | €52,555 | +€40,783 | +346.4% |
| Contributions | 10/11 | €60,432 | €0 | -€60,432 | -100.0% |
| Outside capital | 11 | €60,432 | - | -€60,432 | |
| Other | 1109/19 | €60,432 | - | -€60,432 | |
| Revaluation surpluses | 12 | €380,000 | €480,000 | +€100,000 | +26.3% |
| Profit (loss) carried forward | 14 | -€428,660 | -€427,445 | +€1,214 | +0.3% |
| Amounts payable | 17/49 | €998,124 | €1,028,503 | +€30,378 | +3.0% |
| Amounts payable after more than one year | 17 | €752,493 | €724,581 | -€27,912 | -3.7% |
| Financial debts | 170/4 | €752,493 | €724,581 | -€27,912 | -3.7% |
| Amounts payable within one year | 42/48 | €245,632 | €303,922 | +€58,290 | +23.7% |
| Current portion of amounts payable after more than one year | 42 | - | €27,912 | +€27,912 | |
| Financial debts | 43 | €26,708 | - | -€26,708 | |
| Credit institutions | 430/8 | €26,708 | - | -€26,708 | |
| Trade debts | 44 | €1,284 | €2,639 | +€1,355 | +105.5% |
| Suppliers | 440/4 | €1,284 | €2,639 | +€1,355 | +105.5% |
| Taxes, remuneration and social security | 45 | €3,192 | €4,902 | +€1,710 | +53.6% |
| Taxes | 450/3 | €3,192 | €4,902 | +€1,710 | +53.6% |
| Other amounts payable | 47/48 | €214,447 | €268,469 | +€54,022 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,466 | €30,513 | +€46 | +0.2% |
| Other operating charges | 640/8 | €3,302 | €3,396 | +€94 | +2.9% |
| Gross operating margin | 9900 | €60,950 | €28,468 | -€32,482 | -53.3% |
| Operating profit (loss) | 9901 | €27,182 | -€5,440 | -€32,622 | |
| Financial charges | 65/66B | €36,079 | €34,162 | -€1,917 | -5.3% |
| Recurring financial charges | 65 | €36,079 | €34,162 | -€1,917 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,897 | -€39,602 | -€30,705 | -345.1% |
| Income taxes | 67/77 | - | €1,015 | +€1,015 | |
| Profit (loss) for the period | 9904 | -€8,897 | -€40,617 | -€31,720 | -356.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,897 | -€40,617 | -€31,720 | -356.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.