DIPERCO: 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.
DIPERCO
Largest movements
- Cash +€74,189
up €74,189 (+154.1%), from €48,147 to €122,336
mainly Net result for the year (+€42,914) and Receivables within one year (+€19,511)
- Receivables within one year -€19,511
down €19,511 (-73.2%), from €26,644 to €7,133
- Current investments +€17,399
up €17,399 (+13.1%), from €133,049 to €150,449
- Tangible fixed assets -€12,922
down €12,922 (-29.3%), from €44,075 to €31,153
of which Furniture and vehicles: -€12,498
- Deferred charges and accrued income -€9,246
down €9,246 (-17.0%), from €54,440 to €45,194
- Reserves +€42,914
up €42,914 (+27.4%), from €156,797 to €199,711
- Tax, wage and social debts +€6,977
up €6,977 (+15.1%), from €46,153 to €53,129
- Gross operating margin -€8,266
down €8,266 (-10.2%), from €81,438 to €73,171
- Financial income -€2,250
down €2,250 (-48.9%), from €4,604 to €2,354
- Taxes -€2,177
down €2,177 (-11.0%), from €19,732 to €17,555
- Financial charges +€905
up €905 (+187.5%), from €483 to €1,388
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 | €308,950 | €358,860 | +€49,910 | +16.2% |
| Fixed assets | 21/28 | €46,670 | €33,748 | -€12,922 | -27.7% |
| Tangible fixed assets | 22/27 | €44,075 | €31,153 | -€12,922 | -29.3% |
| Plant, machinery and equipment | 23 | €4,199 | €3,775 | -€424 | -10.1% |
| Furniture and vehicles | 24 | €39,876 | €27,378 | -€12,498 | -31.3% |
| Financial fixed assets | 28 | €2,595 | €2,595 | = | 0.0% |
| Current assets | 29/58 | €262,280 | €325,112 | +€62,832 | +24.0% |
| Amounts receivable within one year | 40/41 | €26,644 | €7,133 | -€19,511 | -73.2% |
| Trade receivables | 40 | €26,644 | €7,133 | -€19,511 | -73.2% |
| Current investments | 50/53 | €133,049 | €150,449 | +€17,399 | +13.1% |
| Cash at bank and in hand | 54/58 | €48,147 | €122,336 | +€74,189 | +154.1% |
| Deferred charges and accrued income | 490/1 | €54,440 | €45,194 | -€9,246 | -17.0% |
| Total equity and liabilities | 10/49 | €308,950 | €358,860 | +€49,910 | +16.2% |
| Equity | 10/15 | €254,797 | €297,711 | +€42,914 | +16.8% |
| Contributions | 10/11 | €98,000 | €98,000 | = | 0.0% |
| Reserves | 13 | €156,797 | €199,711 | +€42,914 | +27.4% |
| Distributable reserves | 133 | €156,797 | €199,711 | +€42,914 | +27.4% |
| Amounts payable | 17/49 | €54,153 | €61,149 | +€6,996 | +12.9% |
| Amounts payable within one year | 42/48 | €54,153 | €61,149 | +€6,996 | +12.9% |
| Trade debts | 44 | €1,202 | €1,186 | -€16 | -1.3% |
| Suppliers | 440/4 | €1,202 | €1,186 | -€16 | -1.3% |
| Taxes, remuneration and social security | 45 | €46,153 | €53,129 | +€6,977 | +15.1% |
| Taxes | 450/3 | €46,153 | €53,129 | +€6,977 | +15.1% |
| Other amounts payable | 47/48 | €6,798 | €6,833 | +€35 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,417 | €12,922 | +€505 | +4.1% |
| Other operating charges | 640/8 | €910 | €747 | -€163 | -17.9% |
| Gross operating margin | 9900 | €81,438 | €73,171 | -€8,266 | -10.2% |
| Operating profit (loss) | 9901 | €68,111 | €59,503 | -€8,608 | -12.6% |
| Financial income | 75/76B | €4,604 | €2,354 | -€2,250 | -48.9% |
| Recurring financial income | 75 | €4,604 | €2,354 | -€2,250 | -48.9% |
| Financial charges | 65/66B | €483 | €1,388 | +€905 | +187.5% |
| Recurring financial charges | 65 | €483 | €1,388 | +€905 | +187.5% |
| Profit (loss) for the period before taxes | 9903 | €72,233 | €60,469 | -€11,764 | -16.3% |
| Income taxes | 67/77 | €19,732 | €17,555 | -€2,177 | -11.0% |
| Profit (loss) for the period | 9904 | €52,500 | €42,914 | -€9,586 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,500 | €42,914 | -€9,586 | -18.3% |
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 12 October 2026 via checked.be.