DIPLUS: 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.
DIPLUS
Largest movements
- Receivables within one year -€111,161
down €111,161 (-24.1%), from €461,497 to €350,337
of which Other amounts receivable: -€109,801
- Cash -€82,798
down €82,798 (-41.5%), from €199,573 to €116,775
mainly Trade debts (-€203,298) and Net result for the year (-€63,196)
- Tangible fixed assets -€79,352
down €79,352 (-31.1%), from €255,103 to €175,751
of which Plant, machinery and equipment: -€79,013
- Trade debts -€203,298
down €203,298 (-42.0%), from €484,593 to €281,294
- Reserves -€63,196
down €63,196 (-30.7%), from €205,606 to €142,411
- Other debts +€50,114
up €50,114 (+16799.9%), from €298 to €50,412
- Current portion of long-term debt -€25,506
down €25,506 (-62.2%), from €41,000 to €15,494
- Debts after one year -€15,494
no longer reported in 2025 (was €15,494)
- Gross operating margin -€64,598
down €64,598 (-7.1%), from €907,833 to €843,234
- Other operating charges +€25,223
up €25,223 (+380.4%), from €6,631 to €31,855
- Staff costs +€18,688
up €18,688 (+2.5%), from €737,675 to €756,363
- Taxes -€13,411
down €13,411 (-99.9%), from €13,426 to €15
- Depreciation -€13,038
down €13,038 (-11.1%), from €117,554 to €104,516
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 | €958,385 | €687,725 | -€270,660 | -28.2% |
| Fixed assets | 21/28 | €255,698 | €176,346 | -€79,352 | -31.0% |
| Tangible fixed assets | 22/27 | €255,103 | €175,751 | -€79,352 | -31.1% |
| Plant, machinery and equipment | 23 | €250,424 | €171,411 | -€79,013 | -31.6% |
| Furniture and vehicles | 24 | €4,679 | €4,340 | -€339 | -7.2% |
| Financial fixed assets | 28 | €595 | €595 | = | 0.0% |
| Current assets | 29/58 | €702,687 | €511,379 | -€191,308 | -27.2% |
| Stocks and contracts in progress | 3 | €20,642 | €20,021 | -€621 | -3.0% |
| Stocks | 30/36 | €20,642 | €20,021 | -€621 | -3.0% |
| Amounts receivable within one year | 40/41 | €461,497 | €350,337 | -€111,161 | -24.1% |
| Trade receivables | 40 | €19,069 | €17,710 | -€1,359 | -7.1% |
| Other amounts receivable | 41 | €442,428 | €332,627 | -€109,801 | -24.8% |
| Cash at bank and in hand | 54/58 | €199,573 | €116,775 | -€82,798 | -41.5% |
| Deferred charges and accrued income | 490/1 | €20,975 | €24,246 | +€3,271 | +15.6% |
| Total equity and liabilities | 10/49 | €958,385 | €687,725 | -€270,660 | -28.2% |
| Equity | 10/15 | €318,106 | €254,911 | -€63,196 | -19.9% |
| Contributions | 10/11 | €112,500 | €112,500 | = | 0.0% |
| Reserves | 13 | €205,606 | €142,411 | -€63,196 | -30.7% |
| Distributable reserves | 133 | €205,606 | €142,411 | -€63,196 | -30.7% |
| Amounts payable | 17/49 | €640,279 | €432,815 | -€207,464 | -32.4% |
| Amounts payable after more than one year | 17 | €15,494 | - | -€15,494 | |
| Financial debts | 170/4 | €15,494 | - | -€15,494 | |
| Amounts payable within one year | 42/48 | €624,716 | €432,796 | -€191,921 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €41,000 | €15,494 | -€25,506 | -62.2% |
| Financial debts | 43 | €6,859 | €8,689 | +€1,831 | +26.7% |
| Credit institutions | 430/8 | - | €595 | +€595 | |
| Other loans | 439 | €6,859 | €8,094 | +€1,235 | +18.0% |
| Trade debts | 44 | €484,593 | €281,294 | -€203,298 | -42.0% |
| Suppliers | 440/4 | €484,593 | €281,294 | -€203,298 | -42.0% |
| Taxes, remuneration and social security | 45 | €91,967 | €76,906 | -€15,061 | -16.4% |
| Taxes | 450/3 | €5,458 | €2,029 | -€3,429 | -62.8% |
| Remuneration and social security | 454/9 | €86,509 | €74,877 | -€11,632 | -13.4% |
| Other amounts payable | 47/48 | €298 | €50,412 | +€50,114 | +16799.9% |
| Accrued charges and deferred income | 492/3 | €69 | €19 | -€50 | -72.7% |
| Remuneration, social security and pensions | 62 | €737,675 | €756,363 | +€18,688 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,554 | €104,516 | -€13,038 | -11.1% |
| Other operating charges | 640/8 | €6,631 | €31,855 | +€25,223 | +380.4% |
| Gross operating margin | 9900 | €907,833 | €843,234 | -€64,598 | -7.1% |
| Operating profit (loss) | 9901 | €45,973 | -€49,499 | -€95,472 | |
| Financial income | 75/76B | - | €1,326 | +€1,326 | |
| Recurring financial income | 75 | - | €1,326 | +€1,326 | |
| Financial charges | 65/66B | €17,896 | €15,007 | -€2,889 | -16.1% |
| Recurring financial charges | 65 | €17,896 | €15,007 | -€2,889 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €28,076 | -€63,181 | -€91,257 | |
| Income taxes | 67/77 | €13,426 | €15 | -€13,411 | -99.9% |
| Profit (loss) for the period | 9904 | €14,651 | -€63,196 | -€77,846 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,651 | -€63,196 | -€77,846 |
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 11 October 2026 via checked.be.