DIPL: what changed
Two fiscal 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.
DIPL
Largest movements
- Cash +€40,253
up €40,253 (+47.5%), from €84,779 to €125,032
mainly Net result for the year (+€40,585) and Tax, wage and social debts (+€7,468)
- Reserves +€40,585
up €40,585 (+62.8%), from €64,581 to €105,166
- Tax, wage and social debts +€7,468
up €7,468 (+56.7%), from €13,176 to €20,645
- Trade debts -€6,192
down €6,192 (-78.0%), from €7,935 to €1,743
- Gross operating margin -€30,852
down €30,852 (-36.5%), from €84,570 to €53,719
- Taxes -€6,815
down €6,815 (-36.1%), from €18,854 to €12,039
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 | €88,746 | €130,755 | +€42,008 | +47.3% |
| Fixed assets | 21/28 | €3,022 | €4,007 | +€985 | +32.6% |
| Tangible fixed assets | 22/27 | €3,022 | €4,007 | +€985 | +32.6% |
| Plant, machinery and equipment | 23 | €3,022 | €4,007 | +€985 | +32.6% |
| Current assets | 29/58 | €85,724 | €126,748 | +€41,023 | +47.9% |
| Cash at bank and in hand | 54/58 | €84,779 | €125,032 | +€40,253 | +47.5% |
| Deferred charges and accrued income | 490/1 | €945 | €1,716 | +€771 | +81.5% |
| Total equity and liabilities | 10/49 | €88,746 | €130,755 | +€42,008 | +47.3% |
| Equity | 10/15 | €67,581 | €108,166 | +€40,585 | +60.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €64,581 | €105,166 | +€40,585 | +62.8% |
| Distributable reserves | 133 | €64,581 | €105,166 | +€40,585 | +62.8% |
| Amounts payable | 17/49 | €21,165 | €22,589 | +€1,424 | +6.7% |
| Amounts payable within one year | 42/48 | €21,165 | €22,589 | +€1,424 | +6.7% |
| Trade debts | 44 | €7,935 | €1,743 | -€6,192 | -78.0% |
| Suppliers | 440/4 | €7,935 | €1,743 | -€6,192 | -78.0% |
| Taxes, remuneration and social security | 45 | €13,176 | €20,645 | +€7,468 | +56.7% |
| Taxes | 450/3 | €13,176 | €20,645 | +€7,468 | +56.7% |
| Other amounts payable | 47/48 | €54 | €201 | +€147 | +273.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,030 | €880 | -€150 | -14.5% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €84,570 | €53,719 | -€30,852 | -36.5% |
| Operating profit (loss) | 9901 | €83,541 | €52,694 | -€30,846 | -36.9% |
| Financial charges | 65/66B | €105 | €71 | -€34 | -32.7% |
| Recurring financial charges | 65 | €105 | €71 | -€34 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €83,435 | €52,623 | -€30,812 | -36.9% |
| Income taxes | 67/77 | €18,854 | €12,039 | -€6,815 | -36.1% |
| Profit (loss) for the period | 9904 | €64,581 | €40,585 | -€23,997 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €64,581 | €40,585 | -€23,997 | -37.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.