DIPRO: 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.
DIPRO
Largest movements
- Cash -€24,982
down €24,982 (-15.4%), from €162,547 to €137,565
mainly Tax, wage and social debts (-€24,473) and Other debts (-€16,393)
- Receivables within one year +€14,443
up €14,443 (+859.9%), from €1,680 to €16,123
of which Trade receivables: +€8,033
- Tax, wage and social debts -€24,473
down €24,473 (-65.9%), from €37,113 to €12,640
- Trade debts +€16,683
up €16,683 (+411.4%), from €4,055 to €20,739
- Other debts -€16,393
down €16,393 (-51.0%), from €32,162 to €15,769
- Accrued charges and deferred income +€13,461
up €13,461 (+2747136.7%), from €0 to €13,461
- Purchases and services +€77,619
up €77,619 (+33.8%), from €229,424 to €307,043
- Turnover +€56,571
up €56,571 (+19.8%), from €285,577 to €342,149
- Gross operating margin -€21,048
down €21,048 (-37.5%), from €56,154 to €35,106
- Taxes -€4,407
down €4,407 (-33.9%), from €13,000 to €8,593
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 | €164,227 | €154,888 | -€9,339 | -5.7% |
| Fixed assets | 21/28 | - | €1,200 | +€1,200 | |
| Financial fixed assets | 28 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €164,227 | €153,688 | -€10,539 | -6.4% |
| Amounts receivable within one year | 40/41 | €1,680 | €16,123 | +€14,443 | +859.9% |
| Trade receivables | 40 | - | €8,033 | +€8,033 | |
| Other amounts receivable | 41 | €1,680 | €8,090 | +€6,410 | +381.6% |
| Cash at bank and in hand | 54/58 | €162,547 | €137,565 | -€24,982 | -15.4% |
| Total equity and liabilities | 10/49 | €164,227 | €154,888 | -€9,339 | -5.7% |
| Equity | 10/15 | €90,896 | €92,278 | +€1,382 | +1.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €66,064 | €67,446 | +€1,382 | +2.1% |
| Non-distributable reserves | 130/1 | €66,064 | €67,446 | +€1,382 | +2.1% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €64,205 | €65,587 | +€1,382 | +2.2% |
| Profit (loss) carried forward | 14 | €6,240 | €6,240 | = | 0.0% |
| Amounts payable | 17/49 | €73,331 | €62,610 | -€10,722 | -14.6% |
| Amounts payable within one year | 42/48 | €73,331 | €49,148 | -€24,183 | -33.0% |
| Trade debts | 44 | €4,055 | €20,739 | +€16,683 | +411.4% |
| Suppliers | 440/4 | €4,055 | €20,739 | +€16,683 | +411.4% |
| Taxes, remuneration and social security | 45 | €37,113 | €12,640 | -€24,473 | -65.9% |
| Taxes | 450/3 | €37,113 | €12,640 | -€24,473 | -65.9% |
| Other amounts payable | 47/48 | €32,162 | €15,769 | -€16,393 | -51.0% |
| Accrued charges and deferred income | 492/3 | €0 | €13,461 | +€13,461 | +2747136.7% |
| Turnover | 70 | €285,577 | €342,149 | +€56,571 | +19.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €229,424 | €307,043 | +€77,619 | +33.8% |
| Remuneration, social security and pensions | 62 | €9,700 | €7,180 | -€2,520 | -26.0% |
| Other operating charges | 640/8 | €1,762 | €1,893 | +€131 | +7.4% |
| Gross operating margin | 9900 | €56,154 | €35,106 | -€21,048 | -37.5% |
| Operating profit (loss) | 9901 | €44,691 | €26,033 | -€18,658 | -41.7% |
| Financial income | 75/76B | €3,448 | €603 | -€2,844 | -82.5% |
| Recurring financial income | 75 | €3,448 | €603 | -€2,844 | -82.5% |
| Financial charges | 65/66B | €517 | €461 | -€56 | -10.8% |
| Recurring financial charges | 65 | €517 | €461 | -€56 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €47,622 | €26,175 | -€21,447 | -45.0% |
| Income taxes | 67/77 | €13,000 | €8,593 | -€4,407 | -33.9% |
| Profit (loss) for the period | 9904 | €34,622 | €17,583 | -€17,040 | -49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,622 | €17,583 | -€17,040 | -49.2% |
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.