DiPiCo: 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.
DiPiCo
Largest movements
- Cash +€69,063
up €69,063 (+256.9%), from €26,887 to €95,950
mainly Net result for the year (+€57,779) and Tax, wage and social debts (+€19,136)
- Receivables within one year +€5,171
up €5,171 (+35.2%), from €14,687 to €19,858
of which Trade receivables: +€5,050
- Current investments +€4,474
new in 2025: €4,474
- Reserves +€56,113
up €56,113 (+299.6%), from €18,726 to €74,839
- Tax, wage and social debts +€19,136
up €19,136 (+185.0%), from €10,342 to €29,479
- Accrued charges and deferred income +€1,511
up €1,511 (+68.8%), from €2,195 to €3,706
- Other debts +€1,292
up €1,292 (+20.6%), from €6,270 to €7,562
- Gross operating margin +€51,356
up €51,356 (+203.5%), from €25,233 to €76,589
- Taxes +€11,458
up €11,458 (+213.4%), from €5,369 to €16,827
- Financial charges +€1,256
up €1,256 (+1952.9%), from €64 to €1,320
of which Financial charges: +€919
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 | €43,132 | €121,566 | +€78,435 | +181.8% |
| Current assets | 29/58 | €43,132 | €121,566 | +€78,435 | +181.8% |
| Amounts receivable within one year | 40/41 | €14,687 | €19,858 | +€5,171 | +35.2% |
| Trade receivables | 40 | €14,687 | €19,737 | +€5,050 | +34.4% |
| Other amounts receivable | 41 | - | €121 | +€121 | |
| Current investments | 50/53 | - | €4,474 | +€4,474 | |
| Cash at bank and in hand | 54/58 | €26,887 | €95,950 | +€69,063 | +256.9% |
| Deferred charges and accrued income | 490/1 | €1,558 | €1,285 | -€273 | -17.5% |
| Total equity and liabilities | 10/49 | €43,132 | €121,566 | +€78,435 | +181.8% |
| Equity | 10/15 | €21,726 | €77,839 | +€56,113 | +258.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,726 | €74,839 | +€56,113 | +299.6% |
| Distributable reserves | 133 | €18,726 | €74,839 | +€56,113 | +299.6% |
| Amounts payable | 17/49 | €21,405 | €43,727 | +€22,322 | +104.3% |
| Amounts payable within one year | 42/48 | €19,210 | €40,022 | +€20,811 | +108.3% |
| Trade debts | 44 | €2,598 | €2,981 | +€383 | +14.7% |
| Suppliers | 440/4 | €2,598 | €2,981 | +€383 | +14.7% |
| Taxes, remuneration and social security | 45 | €10,342 | €29,479 | +€19,136 | +185.0% |
| Taxes | 450/3 | €10,342 | €29,479 | +€19,136 | +185.0% |
| Other amounts payable | 47/48 | €6,270 | €7,562 | +€1,292 | +20.6% |
| Accrued charges and deferred income | 492/3 | €2,195 | €3,706 | +€1,511 | +68.8% |
| Other operating charges | 640/8 | €1,073 | €766 | -€306 | -28.6% |
| Gross operating margin | 9900 | €25,233 | €76,589 | +€51,356 | +203.5% |
| Operating profit (loss) | 9901 | €24,160 | €75,823 | +€51,663 | +213.8% |
| Financial income | 75/76B | - | €103 | +€103 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Non-recurring financial income | 76B | - | €79 | +€79 | |
| Financial charges | 65/66B | €64 | €1,320 | +€1,256 | +1952.9% |
| Recurring financial charges | 65 | €64 | €983 | +€919 | +1428.5% |
| Non-recurring financial charges | 66B | - | €337 | +€337 | |
| Profit (loss) for the period before taxes | 9903 | €24,096 | €74,606 | +€50,510 | +209.6% |
| Income taxes | 67/77 | €5,369 | €16,827 | +€11,458 | +213.4% |
| Profit (loss) for the period | 9904 | €18,726 | €57,779 | +€39,053 | +208.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,726 | €57,779 | +€39,053 | +208.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.