DIPLE: 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.
DIPLE
Largest movements
- Cash +€42,152
up €42,152 (+185.0%), from €22,789 to €64,941
mainly Other debts (+€41,000) and Net result for the year (+€40,825)
- Receivables within one year +€15,760
up €15,760 (+115.4%), from €13,653 to €29,413
of which Trade receivables: +€13,981
- Tangible fixed assets -€5,722
down €5,722 (-47.3%), from €12,109 to €6,386
- Other debts +€41,000
new in 2024: €41,000
- Tax, wage and social debts +€10,551
up €10,551 (+34763.7%), from €30 to €10,581
- Trade debts +€1,360
up €1,360 (+1561.0%), from €87 to €1,447
- Gross operating margin +€68,231
up €68,231, from -€14,130 to €54,101
- Taxes +€7,254
up €7,254 (+23900.7%), from €30 to €7,284
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,556 | €102,304 | +€52,748 | +106.4% |
| Fixed assets | 21/28 | €12,109 | €6,386 | -€5,722 | -47.3% |
| Tangible fixed assets | 22/27 | €12,109 | €6,386 | -€5,722 | -47.3% |
| Furniture and vehicles | 24 | €12,109 | €6,386 | -€5,722 | -47.3% |
| Current assets | 29/58 | €37,447 | €95,918 | +€58,471 | +156.1% |
| Amounts receivable within one year | 40/41 | €13,653 | €29,413 | +€15,760 | +115.4% |
| Trade receivables | 40 | €60 | €14,041 | +€13,981 | +23438.2% |
| Other amounts receivable | 41 | €13,593 | €15,372 | +€1,779 | +13.1% |
| Cash at bank and in hand | 54/58 | €22,789 | €64,941 | +€42,152 | +185.0% |
| Deferred charges and accrued income | 490/1 | €1,005 | €1,564 | +€559 | +55.6% |
| Total equity and liabilities | 10/49 | €49,556 | €102,304 | +€52,748 | +106.4% |
| Equity | 10/15 | €49,438 | €49,263 | -€175 | -0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,360 | €20,360 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,500 | €18,500 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,478 | €10,303 | -€175 | -1.7% |
| Amounts payable | 17/49 | €118 | €53,041 | +€52,924 | +44995.3% |
| Amounts payable within one year | 42/48 | €117 | €53,028 | +€52,911 | +45041.9% |
| Trade debts | 44 | €87 | €1,447 | +€1,360 | +1561.0% |
| Suppliers | 440/4 | €87 | €1,447 | +€1,360 | +1561.0% |
| Taxes, remuneration and social security | 45 | €30 | €10,581 | +€10,551 | +34763.7% |
| Taxes | 450/3 | €30 | €10,581 | +€10,551 | +34763.7% |
| Other amounts payable | 47/48 | - | €41,000 | +€41,000 | |
| Accrued charges and deferred income | 492/3 | €0 | €13 | +€13 | +8506.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,739 | €5,722 | -€17 | -0.3% |
| Other operating charges | 640/8 | €667 | €605 | -€62 | -9.3% |
| Gross operating margin | 9900 | -€14,130 | €54,101 | +€68,231 | |
| Operating profit (loss) | 9901 | -€20,537 | €47,773 | +€68,310 | |
| Financial income | 75/76B | €339 | €530 | +€191 | +56.4% |
| Recurring financial income | 75 | €339 | €530 | +€191 | +56.4% |
| Financial charges | 65/66B | €187 | €194 | +€7 | +3.8% |
| Recurring financial charges | 65 | €187 | €194 | +€7 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,385 | €48,109 | +€68,494 | |
| Income taxes | 67/77 | €30 | €7,284 | +€7,254 | +23900.7% |
| Profit (loss) for the period | 9904 | -€20,415 | €40,825 | +€61,240 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,415 | €40,825 | +€61,240 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.