DIPINTO: 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.
DIPINTO
Largest movements
- Tangible fixed assets +€1.0m
up €1.0m (+13,970%), from €7,493 to €1.1m
of which Land and buildings: +€1.0m
- Cash +€22,946
up €22,946 (+38.0%), from €60,381 to €83,326
mainly Other debts (+€1.3m) and Depreciation (+€153,477)
- Receivables within one year +€13,449
up €13,449 (+80.1%), from €16,783 to €30,231
of which Other amounts receivable: +€10,000
- Other debts +€1.3m
up €1.3m (+105,867%), from €1,206 to €1.3m
- Profit (loss) carried forward -€137,526
down €137,526, from €0 to -€137,526
- Reserves -€67,714
down €67,714 (-100%), from €67,714 to €0
- Trade debts +€15,848
up €15,848 (+447%), from €3,547 to €19,395
- Depreciation +€151,051
up €151,051 (+6,225%), from €2,426 to €153,477
- Gross operating margin -€14,417
down €14,417 (-20.2%), from €71,215 to €56,798
- Taxes -€12,544
down €12,544 (-100%), from €12,544 to €0
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,854 | €1,170,967 | +€1.1m | +1,280% |
| Fixed assets | 21/28 | €7,598 | €1,054,351 | +€1.0m | +13,777% |
| Tangible fixed assets | 22/27 | €7,493 | €1,054,246 | +€1.0m | +13,970% |
| Land and buildings | 22 | - | €1,049,330 | +€1.0m | |
| Plant, machinery and equipment | 23 | €7,493 | €4,916 | -€2,577 | -34.4% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €77,256 | €116,616 | +€39,360 | +50.9% |
| Amounts receivable within one year | 40/41 | €16,783 | €30,231 | +€13,449 | +80.1% |
| Trade receivables | 40 | €16,783 | €20,231 | +€3,449 | +20.5% |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €60,381 | €83,326 | +€22,946 | +38.0% |
| Deferred charges and accrued income | 490/1 | €92 | €3,058 | +€2,966 | +3,207% |
| Total equity and liabilities | 10/49 | €84,854 | €1,170,967 | +€1.1m | +1,280% |
| Equity | 10/15 | €68,714 | -€136,526 | -€205,239 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €67,714 | €0 | -€67,714 | -100% |
| Distributable reserves | 133 | €67,714 | €0 | -€67,714 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€137,526 | -€137,526 | |
| Amounts payable | 17/49 | €16,140 | €1,307,493 | +€1.3m | +8,001% |
| Amounts payable within one year | 42/48 | €16,140 | €1,307,493 | +€1.3m | +8,001% |
| Trade debts | 44 | €3,547 | €19,395 | +€15,848 | +447% |
| Suppliers | 440/4 | €3,547 | €19,395 | +€15,848 | +447% |
| Taxes, remuneration and social security | 45 | €11,388 | €10,111 | -€1,277 | -11.2% |
| Taxes | 450/3 | €11,388 | €10,111 | -€1,277 | -11.2% |
| Other amounts payable | 47/48 | €1,206 | €1,277,987 | +€1.3m | +105,867% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,426 | €153,477 | +€151,051 | +6,225% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €71,215 | €56,798 | -€14,417 | -20.2% |
| Operating profit (loss) | 9901 | €68,261 | -€97,223 | -€165,484 | |
| Financial income | 75/76B | €0 | €13 | +€13 | |
| Recurring financial income | 75 | €0 | €13 | +€13 | |
| Financial charges | 65/66B | €349 | €316 | -€34 | -9.6% |
| Recurring financial charges | 65 | €349 | €316 | -€34 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €67,912 | -€97,526 | -€165,437 | |
| Income taxes | 67/77 | €12,544 | €0 | -€12,544 | -100% |
| Profit (loss) for the period | 9904 | €55,367 | -€97,526 | -€152,893 | |
| Profit (loss) for the period to be appropriated | 9905 | €55,367 | -€97,526 | -€152,893 |
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 15 October 2026 via checked.be.