DIPRO: 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.
DIPRO
Largest movements
- Cash +€174,000
up €174,000 (+23.2%), from €751,444 to €925,444
mainly Net result for the year (+€326,168) and Tax, wage and social debts (+€67,546)
- Tangible fixed assets -€14,477
down €14,477 (-48.7%), from €29,748 to €15,271
of which Plant, machinery and equipment: -€11,534
- Reserves +€183,311
up €183,311 (+56.7%), from €323,412 to €506,723
of which Distributable reserves: +€183,311
- Other debts -€142,857
down €142,857 (-100.0%), from €142,857 to €0
- Tax, wage and social debts +€67,546
up €67,546 (+25.3%), from €266,584 to €334,131
of which Taxes: +€39,300
- Trade debts +€41,281
up €41,281 (+24.6%), from €167,661 to €208,942
- Gross operating margin +€166,621
up €166,621 (+7.0%), from €2.4m to €2.5m
- Staff costs +€119,039
up €119,039 (+6.2%), from €1.9m to €2.0m
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 | €919,107 | €1,076,798 | +€157,690 | +17.2% |
| Fixed assets | 21/28 | €29,748 | €15,271 | -€14,477 | -48.7% |
| Tangible fixed assets | 22/27 | €29,748 | €15,271 | -€14,477 | -48.7% |
| Plant, machinery and equipment | 23 | €23,000 | €11,466 | -€11,534 | -50.1% |
| Furniture and vehicles | 24 | €4,407 | €3,111 | -€1,296 | -29.4% |
| Other tangible fixed assets | 26 | €2,341 | €694 | -€1,647 | -70.4% |
| Current assets | 29/58 | €889,359 | €1,061,527 | +€172,168 | +19.4% |
| Stocks and contracts in progress | 3 | €25,408 | €27,500 | +€2,092 | +8.2% |
| Stocks | 30/36 | €25,408 | €27,500 | +€2,092 | +8.2% |
| Amounts receivable within one year | 40/41 | €86,140 | €83,919 | -€2,221 | -2.6% |
| Trade receivables | 40 | €13,603 | €10,489 | -€3,114 | -22.9% |
| Other amounts receivable | 41 | €72,537 | €73,430 | +€893 | +1.2% |
| Cash at bank and in hand | 54/58 | €751,444 | €925,444 | +€174,000 | +23.2% |
| Deferred charges and accrued income | 490/1 | €26,367 | €24,664 | -€1,703 | -6.5% |
| Total equity and liabilities | 10/49 | €919,107 | €1,076,798 | +€157,690 | +17.2% |
| Equity | 10/15 | €342,004 | €525,315 | +€183,311 | +53.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €323,412 | €506,723 | +€183,311 | +56.7% |
| Tax-exempt reserves | 132 | €6,717 | €6,717 | = | 0.0% |
| Distributable reserves | 133 | €316,696 | €500,006 | +€183,311 | +57.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €577,103 | €551,483 | -€25,620 | -4.4% |
| Amounts payable within one year | 42/48 | €577,103 | €551,483 | -€25,620 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | €8,410 | +€8,410 | |
| Trade debts | 44 | €167,661 | €208,942 | +€41,281 | +24.6% |
| Suppliers | 440/4 | €167,661 | €208,942 | +€41,281 | +24.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €266,584 | €334,131 | +€67,546 | +25.3% |
| Taxes | 450/3 | €71,871 | €111,171 | +€39,300 | +54.7% |
| Remuneration and social security | 454/9 | €194,714 | €222,960 | +€28,246 | +14.5% |
| Other amounts payable | 47/48 | €142,857 | €0 | -€142,857 | -100.0% |
| Non-recurring operating income | 76A | - | €21,000 | +€21,000 | |
| Remuneration, social security and pensions | 62 | €1,911,406 | €2,030,445 | +€119,039 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,823 | €14,477 | -€22,346 | -60.7% |
| Other operating charges | 640/8 | €13,259 | €13,163 | -€96 | -0.7% |
| Non-recurring operating charges | 66A | - | €2,000 | +€2,000 | |
| Gross operating margin | 9900 | €2,370,603 | €2,537,223 | +€166,621 | +7.0% |
| Operating profit (loss) | 9901 | €409,115 | €477,138 | +€68,023 | +16.6% |
| Financial income | 75/76B | €1,389 | €4,234 | +€2,845 | +204.9% |
| Recurring financial income | 75 | €1,389 | €4,234 | +€2,845 | +204.9% |
| Financial charges | 65/66B | €19,502 | €22,367 | +€2,865 | +14.7% |
| Recurring financial charges | 65 | €19,502 | €22,367 | +€2,865 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €391,001 | €459,005 | +€68,003 | +17.4% |
| Income taxes | 67/77 | €113,593 | €132,837 | +€19,244 | +16.9% |
| Profit (loss) for the period | 9904 | €277,409 | €326,168 | +€48,759 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €277,409 | €326,168 | +€48,759 | +17.6% |
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 3 October 2026 via checked.be.