Dipesan: 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.
What changed
Dipesan
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€4,275
2024 · €1,848+€2,428
Equity
€9.4m
2024 · €9.4m+€4,275
Cash
€169,704
2024 · €170,136-€432
Balance sheet total
€9.8m
2024 · €9.8m-€7,258
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Taxes -€5,662
down €5,662 (-64.0%), from €8,849 to €3,186
- Staff costs +€2,299
up €2,299 (+1.5%), from €154,716 to €157,015
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.
Result 2024
€1,848
Other operating income
-€1,266
Services and other goods
+€66
Staff costs
-€2,299
Other operating charges
-€13
Financial income
+€810
Financial charges
-€532
Taxes
+€5,662
Result 2025
€4,275
raises the resultlowers the result
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.
From operations
-€432
Investment
€0
Financing
€0
Cash 2024
€170,136
From operations (derived)
-€432
Net result for the year
+€4,275
Depreciation
+€7,883
Receivables within one year
-€1,057
Trade debts
-€5,826
Tax, wage and social debts
-€5,707
Cash 2025
€169,704
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,841,203 | €9,833,945 | -€7,258 | -0.1% |
| Fixed assets | 21/28 | €9,671,067 | €9,663,185 | -€7,883 | -0.1% |
| Tangible fixed assets | 22/27 | €239,018 | €231,136 | -€7,883 | -3.3% |
| Land and buildings | 22 | €239,018 | €231,136 | -€7,883 | -3.3% |
| Financial fixed assets | 28 | €9,432,049 | €9,432,049 | = | 0.0% |
| Affiliated companies | 280/1 | €9,432,049 | €9,432,049 | = | 0.0% |
| Participating interests | 280 | €9,432,049 | €9,432,049 | = | 0.0% |
| Current assets | 29/58 | €170,136 | €170,761 | +€625 | +0.4% |
| Amounts receivable within one year | 40/41 | - | €1,057 | +€1,057 | |
| Other amounts receivable | 41 | - | €1,057 | +€1,057 | |
| Cash at bank and in hand | 54/58 | €170,136 | €169,704 | -€432 | -0.3% |
| Total equity and liabilities | 10/49 | €9,841,203 | €9,833,945 | -€7,258 | -0.1% |
| Equity | 10/15 | €9,377,019 | €9,381,294 | +€4,275 | 0.0% |
| Contributions | 10/11 | €4,357,049 | €4,357,049 | = | 0.0% |
| Reserves | 13 | €5,019,970 | €5,024,245 | +€4,275 | +0.1% |
| Distributable reserves | 133 | €5,019,970 | €5,024,245 | +€4,275 | +0.1% |
| Amounts payable | 17/49 | €464,184 | €452,651 | -€11,533 | -2.5% |
| Amounts payable within one year | 42/48 | €464,184 | €452,651 | -€11,533 | -2.5% |
| Trade debts | 44 | €17,326 | €11,500 | -€5,826 | -33.6% |
| Suppliers | 440/4 | €17,326 | €11,500 | -€5,826 | -33.6% |
| Taxes, remuneration and social security | 45 | €40,701 | €34,994 | -€5,707 | -14.0% |
| Taxes | 450/3 | €35,759 | €29,680 | -€6,080 | -17.0% |
| Remuneration and social security | 454/9 | €4,941 | €5,314 | +€373 | +7.5% |
| Other amounts payable | 47/48 | €406,157 | €406,157 | = | 0.0% |
| Operating income | 70/76A | €193,224 | €191,957 | -€1,266 | -0.7% |
| Turnover | 70 | €150,000 | €150,000 | = | 0.0% |
| Other operating income | 74 | €43,224 | €41,957 | -€1,266 | -2.9% |
| Operating charges | 60/66A | €182,488 | €184,734 | +€2,247 | +1.2% |
| Services and other goods | 61 | €17,282 | €17,216 | -€66 | -0.4% |
| Remuneration, social security and pensions | 62 | €154,716 | €157,015 | +€2,299 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,883 | €7,883 | = | 0.0% |
| Other operating charges | 640/8 | €2,607 | €2,620 | +€13 | +0.5% |
| Operating profit (loss) | 9901 | €10,736 | €7,223 | -€3,513 | -32.7% |
| Financial income | 75/76B | €1 | €811 | +€810 | +77,881% |
| Recurring financial income | 75 | €1 | €811 | +€810 | +77,881% |
| Income from current assets | 751 | - | €811 | +€811 | |
| Other financial income | 752/9 | €1 | €0 | -€1 | -99.0% |
| Financial charges | 65/66B | €41 | €572 | +€532 | +1,297% |
| Recurring financial charges | 65 | €41 | €572 | +€532 | +1,297% |
| Other financial charges | 652/9 | €41 | €572 | +€532 | +1,297% |
| Profit (loss) for the period before taxes | 9903 | €10,696 | €7,462 | -€3,234 | -30.2% |
| Income taxes | 67/77 | €8,849 | €3,186 | -€5,662 | -64.0% |
| Taxes | 670/3 | €8,849 | €3,186 | -€5,662 | -64.0% |
| Profit (loss) for the period | 9904 | €1,848 | €4,275 | +€2,428 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €1,848 | €4,275 | +€2,428 | +131% |
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 17 October 2026 via checked.be.