Dipinvest: 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.
Dipinvest
Largest movements
- Tangible fixed assets -€52,796
down €52,796 (-4.5%), from €1.2m to €1.1m
of which Land and buildings: -€38,803
- Debts after one year -€82,994
down €82,994 (-11.4%), from €725,417 to €642,423
- Other debts +€60,023
up €60,023 (+440%), from €13,627 to €73,650
- Tax, wage and social debts -€14,862
down €14,862 (-55.9%), from €26,603 to €11,741
- Other operating charges +€7,193
up €7,193 (+125%), from €5,763 to €12,956
- Taxes -€6,683
down €6,683 (-82.2%), from €8,135 to €1,452
- Gross operating margin -€6,316
down €6,316 (-7.9%), from €79,707 to €73,391
- Financial charges -€1,033
down €1,033 (-8.8%), from €11,756 to €10,723
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 | €1,216,442 | €1,166,073 | -€50,368 | -4.1% |
| Fixed assets | 21/28 | €1,211,970 | €1,159,173 | -€52,796 | -4.4% |
| Tangible fixed assets | 22/27 | €1,178,076 | €1,125,280 | -€52,796 | -4.5% |
| Land and buildings | 22 | €1,146,652 | €1,107,849 | -€38,803 | -3.4% |
| Furniture and vehicles | 24 | €31,424 | €17,430 | -€13,993 | -44.5% |
| Financial fixed assets | 28 | €33,894 | €33,894 | = | 0.0% |
| Current assets | 29/58 | €4,472 | €6,900 | +€2,428 | +54.3% |
| Amounts receivable within one year | 40/41 | €1,353 | €4,056 | +€2,703 | +200% |
| Other amounts receivable | 41 | €1,353 | €4,056 | +€2,703 | +200% |
| Current investments | 50/53 | €52 | €52 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,066 | €2,693 | -€374 | -12.2% |
| Deferred charges and accrued income | 490/1 | - | €99 | +€99 | |
| Total equity and liabilities | 10/49 | €1,216,442 | €1,166,073 | -€50,368 | -4.1% |
| Equity | 10/15 | €348,248 | €349,291 | +€1,044 | +0.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €76,144 | €76,144 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €74,285 | €74,285 | = | 0.0% |
| Profit (loss) carried forward | 14 | €253,511 | €254,555 | +€1,044 | +0.4% |
| Amounts payable | 17/49 | €868,194 | €816,782 | -€51,412 | -5.9% |
| Amounts payable after more than one year | 17 | €725,417 | €642,423 | -€82,994 | -11.4% |
| Financial debts | 170/4 | €725,417 | €642,423 | -€82,994 | -11.4% |
| Amounts payable within one year | 42/48 | €142,777 | €174,359 | +€31,582 | +22.1% |
| Current portion of amounts payable after more than one year | 42 | €86,365 | €84,183 | -€2,181 | -2.5% |
| Financial debts | 43 | €1,055 | €192 | -€863 | -81.8% |
| Credit institutions | 430/8 | €1,055 | €192 | -€863 | -81.8% |
| Trade debts | 44 | €15,127 | €4,592 | -€10,535 | -69.6% |
| Suppliers | 440/4 | €15,127 | €4,592 | -€10,535 | -69.6% |
| Taxes, remuneration and social security | 45 | €26,603 | €11,741 | -€14,862 | -55.9% |
| Taxes | 450/3 | €26,603 | €11,741 | -€14,862 | -55.9% |
| Other amounts payable | 47/48 | €13,627 | €73,650 | +€60,023 | +440% |
| Non-recurring operating income | 76A | - | €6,816 | +€6,816 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,500 | €47,216 | -€283 | -0.6% |
| Other operating charges | 640/8 | €5,763 | €12,956 | +€7,193 | +125% |
| Gross operating margin | 9900 | €79,707 | €73,391 | -€6,316 | -7.9% |
| Operating profit (loss) | 9901 | €26,444 | €13,218 | -€13,225 | -50.0% |
| Financial charges | 65/66B | €11,756 | €10,723 | -€1,033 | -8.8% |
| Recurring financial charges | 65 | €11,756 | €10,723 | -€1,033 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €14,688 | €2,495 | -€12,192 | -83.0% |
| Income taxes | 67/77 | €8,135 | €1,452 | -€6,683 | -82.2% |
| Profit (loss) for the period | 9904 | €6,553 | €1,044 | -€5,509 | -84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,553 | €1,044 | -€5,509 | -84.1% |
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 24 October 2026 via checked.be.