DIPPRO: 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.
DIPPRO
Largest movements
- Receivables within one year +€15,068
up €15,068 (+74.7%), from €20,175 to €35,243
- Cash -€3,462
down €3,462 (-70.4%), from €4,921 to €1,459
mainly Receivables within one year (-€15,068) and Net result for the year (-€9,673)
- Stocks and contracts -€1,133
no longer reported in 2025 (was €1,133)
- Deferred charges and accrued income +€665
new in 2025: €665
- Other debts +€14,777
up €14,777 (+60.0%), from €24,618 to €39,395
- Profit (loss) carried forward -€9,673
down €9,673 (-7.8%), from -€124,077 to -€133,750
- Tax, wage and social debts +€9,212
up €9,212 (+44.2%), from €20,822 to €30,034
of which Remuneration and social security: +€8,403
- Trade debts -€3,812
down €3,812 (-18.1%), from €21,004 to €17,192
- Advances received +€634
up €634 (+3.7%), from €17,014 to €17,647
- Gross operating margin +€4,217
up €4,217 (+3.8%), from €111,611 to €115,828
- Staff costs -€2,083
down €2,083 (-1.7%), from €122,455 to €120,372
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 | €27,982 | €39,119 | +€11,137 | +39.8% |
| Fixed assets | 21/28 | €1,752 | €1,752 | = | 0.0% |
| Financial fixed assets | 28 | €1,752 | €1,752 | = | 0.0% |
| Current assets | 29/58 | €26,230 | €37,367 | +€11,137 | +42.5% |
| Stocks and contracts in progress | 3 | €1,133 | - | -€1,133 | |
| Stocks | 30/36 | €1,133 | - | -€1,133 | |
| Amounts receivable within one year | 40/41 | €20,175 | €35,243 | +€15,068 | +74.7% |
| Trade receivables | 40 | €20,175 | €35,243 | +€15,068 | +74.7% |
| Cash at bank and in hand | 54/58 | €4,921 | €1,459 | -€3,462 | -70.4% |
| Deferred charges and accrued income | 490/1 | - | €665 | +€665 | |
| Total equity and liabilities | 10/49 | €27,982 | €39,119 | +€11,137 | +39.8% |
| Equity | 10/15 | -€105,477 | -€115,150 | -€9,673 | -9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,077 | -€133,750 | -€9,673 | -7.8% |
| Amounts payable | 17/49 | €133,459 | €154,269 | +€20,810 | +15.6% |
| Amounts payable within one year | 42/48 | €133,459 | €154,269 | +€20,810 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €21,004 | €17,192 | -€3,812 | -18.1% |
| Suppliers | 440/4 | €21,004 | €17,192 | -€3,812 | -18.1% |
| Advances received on contracts in progress | 46 | €17,014 | €17,647 | +€634 | +3.7% |
| Taxes, remuneration and social security | 45 | €20,822 | €30,034 | +€9,212 | +44.2% |
| Taxes | 450/3 | €6,467 | €7,275 | +€808 | +12.5% |
| Remuneration and social security | 454/9 | €14,356 | €22,759 | +€8,403 | +58.5% |
| Other amounts payable | 47/48 | €24,618 | €39,395 | +€14,777 | +60.0% |
| Remuneration, social security and pensions | 62 | €122,455 | €120,372 | -€2,083 | -1.7% |
| Other operating charges | 640/8 | €387 | €654 | +€266 | +68.8% |
| Gross operating margin | 9900 | €111,611 | €115,828 | +€4,217 | +3.8% |
| Operating profit (loss) | 9901 | -€11,232 | -€5,198 | +€6,034 | +53.7% |
| Financial income | 75/76B | €313 | €116 | -€196 | -62.8% |
| Recurring financial income | 75 | €313 | €116 | -€196 | -62.8% |
| Financial charges | 65/66B | €5,348 | €4,591 | -€756 | -14.1% |
| Recurring financial charges | 65 | €5,348 | €4,591 | -€756 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,267 | -€9,673 | +€6,594 | +40.5% |
| Profit (loss) for the period | 9904 | -€16,267 | -€9,673 | +€6,594 | +40.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,267 | -€9,673 | +€6,594 | +40.5% |
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 14 October 2026 via checked.be.