''DIPENCO'': 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.
''DIPENCO''
Largest movements
- Cash +€22,432
up €22,432 (+534.8%), from €4,195 to €26,627
mainly Net result for the year (+€25,051)
- Receivables within one year +€1,680
up €1,680 (+100.0%), from €1,680 to €3,360
- Profit (loss) carried forward +€25,051
up €25,051 (+19.1%), from -€131,055 to -€106,004
- Other debts -€939
down €939 (-1.2%), from €81,067 to €80,128
- Turnover +€17,880
up €17,880 (+226.9%), from €7,880 to €25,760
- Gross operating margin +€17,664
up €17,664 (+237.6%), from €7,433 to €25,097
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 | €21,043 | €45,155 | +€24,112 | +114.6% |
| Fixed assets | 21/28 | €15,168 | €15,168 | = | 0.0% |
| Financial fixed assets | 28 | €15,168 | €15,168 | = | 0.0% |
| Current assets | 29/58 | €5,875 | €29,987 | +€24,112 | +410.4% |
| Amounts receivable within one year | 40/41 | €1,680 | €3,360 | +€1,680 | +100.0% |
| Trade receivables | 40 | €1,680 | €3,360 | +€1,680 | +100.0% |
| Cash at bank and in hand | 54/58 | €4,195 | €26,627 | +€22,432 | +534.8% |
| Total equity and liabilities | 10/49 | €21,043 | €45,155 | +€24,112 | +114.6% |
| Equity | 10/15 | -€62,855 | -€37,804 | +€25,051 | +39.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,055 | -€106,004 | +€25,051 | +19.1% |
| Amounts payable | 17/49 | €83,897 | €82,959 | -€939 | -1.1% |
| Amounts payable after more than one year | 17 | €300 | €300 | = | 0.0% |
| Other amounts payable | 178/9 | €300 | €300 | = | 0.0% |
| Amounts payable within one year | 42/48 | €83,597 | €82,659 | -€939 | -1.1% |
| Trade debts | 44 | €2,530 | €2,530 | = | 0.0% |
| Suppliers | 440/4 | €2,530 | €2,530 | = | 0.0% |
| Other amounts payable | 47/48 | €81,067 | €80,128 | -€939 | -1.2% |
| Turnover | 70 | €7,880 | €25,760 | +€17,880 | +226.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €447 | €663 | +€216 | +48.4% |
| Non-recurring operating charges | 66A | €117,626 | - | -€117,626 | |
| Gross operating margin | 9900 | €7,433 | €25,097 | +€17,664 | +237.6% |
| Operating profit (loss) | 9901 | -€110,193 | €25,097 | +€135,290 | |
| Financial charges | 65/66B | €44 | €46 | +€3 | +6.1% |
| Recurring financial charges | 65 | €44 | €46 | +€3 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | -€110,237 | €25,051 | +€135,288 | |
| Profit (loss) for the period | 9904 | -€110,237 | €25,051 | +€135,288 | |
| Profit (loss) for the period to be appropriated | 9905 | -€110,237 | €25,051 | +€135,288 |
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 7 October 2026 via checked.be.