DIPRO CONSEIL: 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 CONSEIL
Largest movements
- Cash +€16,938
up €16,938 (+2,763%), from €613 to €17,551
mainly Net result for the year (+€17,835) and Depreciation (+€10,468)
- Tangible fixed assets -€10,468
down €10,468 (-28.5%), from €36,725 to €26,257
of which Furniture and vehicles: -€9,000
- Receivables within one year +€1,958
up €1,958 (+9.5%), from €20,571 to €22,529
of which Other amounts receivable: +€2,011
- Profit (loss) carried forward +€17,835
up €17,835 (+15.2%), from €117,558 to €135,393
- Debts after one year -€8,324
down €8,324 (-37.3%), from €22,328 to €14,004
- Trade debts -€4,053
down €4,053 (-83.3%), from €4,867 to €814
- Tax, wage and social debts +€3,008
up €3,008 (+47.7%), from €6,304 to €9,312
of which Taxes: +€3,098
- Gross operating margin +€20,908
up €20,908 (+114%), from €18,292 to €39,200
- Taxes +€3,924
up €3,924 (+180%), from €2,184 to €6,108
- Other operating charges +€750
up €750 (+54.0%), from €1,388 to €2,138
- Financial charges +€535
up €535 (+25.9%), from €2,066 to €2,601
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 | €177,909 | €186,337 | +€8,428 | +4.7% |
| Fixed assets | 21/28 | €36,725 | €26,257 | -€10,468 | -28.5% |
| Tangible fixed assets | 22/27 | €36,725 | €26,257 | -€10,468 | -28.5% |
| Plant, machinery and equipment | 23 | €5,188 | €3,720 | -€1,468 | -28.3% |
| Furniture and vehicles | 24 | €31,537 | €22,537 | -€9,000 | -28.5% |
| Current assets | 29/58 | €141,184 | €160,080 | +€18,896 | +13.4% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,571 | €22,529 | +€1,958 | +9.5% |
| Trade receivables | 40 | €13,405 | €13,352 | -€53 | -0.4% |
| Other amounts receivable | 41 | €7,166 | €9,177 | +€2,011 | +28.1% |
| Cash at bank and in hand | 54/58 | €613 | €17,551 | +€16,938 | +2,763% |
| Total equity and liabilities | 10/49 | €177,909 | €186,337 | +€8,428 | +4.7% |
| Equity | 10/15 | €125,615 | €143,450 | +€17,835 | +14.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,197 | +€6,197 | |
| Share premium | 1100/10 | - | €6,197 | +€6,197 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,558 | €135,393 | +€17,835 | +15.2% |
| Provisions and deferred taxes | 16 | €9,091 | €9,091 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €9,091 | €9,091 | = | 0.0% |
| Other liabilities and charges | 164/5 | €9,091 | €9,091 | = | 0.0% |
| Amounts payable | 17/49 | €43,203 | €33,796 | -€9,407 | -21.8% |
| Amounts payable after more than one year | 17 | €22,328 | €14,004 | -€8,324 | -37.3% |
| Financial debts | 170/4 | €22,328 | €14,004 | -€8,324 | -37.3% |
| Amounts payable within one year | 42/48 | €20,875 | €19,792 | -€1,083 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €9,704 | €9,666 | -€38 | -0.4% |
| Trade debts | 44 | €4,867 | €814 | -€4,053 | -83.3% |
| Suppliers | 440/4 | €4,867 | €814 | -€4,053 | -83.3% |
| Taxes, remuneration and social security | 45 | €6,304 | €9,312 | +€3,008 | +47.7% |
| Taxes | 450/3 | €6,214 | €9,312 | +€3,098 | +49.9% |
| Remuneration and social security | 454/9 | €90 | - | -€90 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,468 | €10,468 | = | 0.0% |
| Other operating charges | 640/8 | €1,388 | €2,138 | +€750 | +54.0% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €18,292 | €39,200 | +€20,908 | +114% |
| Operating profit (loss) | 9901 | €6,436 | €26,544 | +€20,108 | +312% |
| Financial charges | 65/66B | €2,066 | €2,601 | +€535 | +25.9% |
| Recurring financial charges | 65 | €2,066 | €2,601 | +€535 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | €4,370 | €23,943 | +€19,573 | +448% |
| Income taxes | 67/77 | €2,184 | €6,108 | +€3,924 | +180% |
| Profit (loss) for the period | 9904 | €2,186 | €17,835 | +€15,649 | +716% |
| Profit (loss) for the period to be appropriated | 9905 | €2,186 | €17,835 | +€15,649 | +716% |
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 18 October 2026 via checked.be.