Dipek: 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.
Dipek
Largest movements
- Tangible fixed assets -€35,755
down €35,755 (-100.0%), from €35,755 to €0
- Receivables within one year -€682
down €682 (-91.3%), from €747 to €65
of which Trade receivables: -€747
- Cash +€545
up €545 (+594.5%), from €92 to €637
mainly Investment in fixed assets (net) (+€33,975) and Contributions, distributions and other (+€12,400)
- Profit (loss) carried forward -€17,177
down €17,177 (-35.3%), from -€48,726 to -€65,903
- Other debts -€12,416
down €12,416 (-50.0%), from €24,809 to €12,393
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Debts after one year -€11,210
down €11,210 (-93.0%), from €12,051 to €841
- Current portion of long-term debt -€3,428
down €3,428 (-23.4%), from €14,638 to €11,210
- Taxes -€8,591
down €8,591 (-100.0%), from €8,591 to €0
- Other operating charges +€8,559
up €8,559 (+662.1%), from €1,293 to €9,852
- Gross operating margin -€1,060
down €1,060 (-27.3%), from -€3,888 to -€4,948
- Financial charges -€183
down €183 (-23.5%), from €779 to €596
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 | €38,594 | €2,702 | -€35,892 | -93.0% |
| Fixed assets | 21/28 | €35,755 | €0 | -€35,755 | -100.0% |
| Tangible fixed assets | 22/27 | €35,755 | €0 | -€35,755 | -100.0% |
| Furniture and vehicles | 24 | €35,755 | €0 | -€35,755 | -100.0% |
| Current assets | 29/58 | €2,839 | €2,702 | -€137 | -4.8% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €747 | €65 | -€682 | -91.3% |
| Trade receivables | 40 | €747 | €0 | -€747 | -100.0% |
| Other amounts receivable | 41 | €0 | €65 | +€65 | |
| Cash at bank and in hand | 54/58 | €92 | €637 | +€545 | +594.5% |
| Total equity and liabilities | 10/49 | €38,594 | €2,702 | -€35,892 | -93.0% |
| Equity | 10/15 | -€22,674 | -€27,451 | -€4,777 | -21.1% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €19,852 | €19,852 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €17,992 | €17,992 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,726 | -€65,903 | -€17,177 | -35.3% |
| Amounts payable | 17/49 | €61,269 | €30,153 | -€31,115 | -50.8% |
| Amounts payable after more than one year | 17 | €12,051 | €841 | -€11,210 | -93.0% |
| Financial debts | 170/4 | €12,051 | €841 | -€11,210 | -93.0% |
| Amounts payable within one year | 42/48 | €49,217 | €29,312 | -€19,905 | -40.4% |
| Current portion of amounts payable after more than one year | 42 | €14,638 | €11,210 | -€3,428 | -23.4% |
| Trade debts | 44 | €1,106 | €310 | -€795 | -71.9% |
| Suppliers | 440/4 | €1,106 | €310 | -€795 | -71.9% |
| Taxes, remuneration and social security | 45 | €8,665 | €5,399 | -€3,266 | -37.7% |
| Taxes | 450/3 | €8,665 | €5,399 | -€3,266 | -37.7% |
| Other amounts payable | 47/48 | €24,809 | €12,393 | -€12,416 | -50.0% |
| Non-recurring operating income | 76A | - | €1,765 | +€1,765 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,780 | €1,780 | = | 0.0% |
| Other operating charges | 640/8 | €1,293 | €9,852 | +€8,559 | +662.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€3,888 | -€4,948 | -€1,060 | -27.3% |
| Operating profit (loss) | 9901 | -€6,961 | -€16,580 | -€9,619 | -138.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €779 | €596 | -€183 | -23.5% |
| Recurring financial charges | 65 | €779 | €596 | -€183 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,741 | -€17,177 | -€9,436 | -121.9% |
| Income taxes | 67/77 | €8,591 | €0 | -€8,591 | -100.0% |
| Profit (loss) for the period | 9904 | -€16,332 | -€17,177 | -€845 | -5.2% |
| Transfer from tax-exempt reserves | 789 | €130 | €0 | -€130 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,202 | -€17,177 | -€975 | -6.0% |
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 9 October 2026 via checked.be.