Diproc: 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.
Diproc
Largest movements
- Receivables within one year -€53,482
down €53,482 (-70.7%), from €75,603 to €22,121
of which Other amounts receivable: -€38,738
- Tangible fixed assets -€19,043
down €19,043 (-10.9%), from €175,365 to €156,322
of which Furniture and vehicles: -€10,702
- Profit (loss) carried forward -€99,279
no longer reported in 2025 (was €99,279)
- Other debts +€79,190
up €79,190 (+6244.6%), from €1,268 to €80,458
- Reserves -€31,426
down €31,426 (-30.9%), from €101,860 to €70,434
of which Distributable reserves: -€31,426
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Debts after one year -€11,812
down €11,812 (-14.4%), from €82,123 to €70,311
- Gross operating margin +€52,218
up €52,218 (+75.6%), from €69,087 to €121,305
- Taxes +€8,619
up €8,619 (+76.2%), from €11,304 to €19,923
- Depreciation +€5,898
up €5,898 (+32.4%), from €18,190 to €24,088
- Financial income -€1,704
down €1,704 (-96.6%), from €1,763 to €59
- Other operating charges +€1,458
new in 2025: €1,458
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 | €343,774 | €271,071 | -€72,703 | -21.1% |
| Fixed assets | 21/28 | €175,365 | €156,322 | -€19,043 | -10.9% |
| Tangible fixed assets | 22/27 | €175,365 | €156,322 | -€19,043 | -10.9% |
| Land and buildings | 22 | €103,590 | €97,307 | -€6,283 | -6.1% |
| Plant, machinery and equipment | 23 | €5,417 | €3,359 | -€2,058 | -38.0% |
| Furniture and vehicles | 24 | €66,358 | €55,655 | -€10,702 | -16.1% |
| Current assets | 29/58 | €168,409 | €114,749 | -€53,659 | -31.9% |
| Amounts receivable within one year | 40/41 | €75,603 | €22,121 | -€53,482 | -70.7% |
| Trade receivables | 40 | €36,865 | €22,121 | -€14,744 | -40.0% |
| Other amounts receivable | 41 | €38,738 | - | -€38,738 | |
| Cash at bank and in hand | 54/58 | €91,351 | €91,212 | -€139 | -0.2% |
| Deferred charges and accrued income | 490/1 | €1,455 | €1,416 | -€39 | -2.7% |
| Total equity and liabilities | 10/49 | €343,774 | €271,071 | -€72,703 | -21.1% |
| Equity | 10/15 | €207,339 | €89,034 | -€118,306 | -57.1% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €101,860 | €70,434 | -€31,426 | -30.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €68,574 | -€31,426 | -31.4% |
| Profit (loss) carried forward | 14 | €99,279 | - | -€99,279 | |
| Amounts payable | 17/49 | €136,435 | €182,038 | +€45,603 | +33.4% |
| Amounts payable after more than one year | 17 | €82,123 | €70,311 | -€11,812 | -14.4% |
| Financial debts | 170/4 | €82,123 | €70,311 | -€11,812 | -14.4% |
| Amounts payable within one year | 42/48 | €54,312 | €111,700 | +€57,389 | +105.7% |
| Current portion of amounts payable after more than one year | 42 | €11,493 | €11,812 | +€319 | +2.8% |
| Trade debts | 44 | €6,844 | €2,243 | -€4,601 | -67.2% |
| Suppliers | 440/4 | €6,844 | €2,243 | -€4,601 | -67.2% |
| Advances received on contracts in progress | 46 | €10,030 | - | -€10,030 | |
| Taxes, remuneration and social security | 45 | €24,677 | €17,187 | -€7,490 | -30.4% |
| Taxes | 450/3 | €16,757 | €17,187 | +€430 | +2.6% |
| Remuneration and social security | 454/9 | €7,920 | - | -€7,920 | |
| Other amounts payable | 47/48 | €1,268 | €80,458 | +€79,190 | +6244.6% |
| Accrued charges and deferred income | 492/3 | - | €26 | +€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,190 | €24,088 | +€5,898 | +32.4% |
| Other operating charges | 640/8 | - | €1,458 | +€1,458 | |
| Non-recurring operating charges | 66A | - | €1,704 | +€1,704 | |
| Gross operating margin | 9900 | €69,087 | €121,305 | +€52,218 | +75.6% |
| Operating profit (loss) | 9901 | €50,897 | €94,055 | +€43,158 | +84.8% |
| Financial income | 75/76B | €1,763 | €59 | -€1,704 | -96.6% |
| Recurring financial income | 75 | €1,763 | €59 | -€1,704 | -96.6% |
| Financial charges | 65/66B | €2,479 | €2,258 | -€222 | -8.9% |
| Recurring financial charges | 65 | €2,479 | €2,258 | -€222 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €50,181 | €91,857 | +€41,676 | +83.1% |
| Income taxes | 67/77 | €11,304 | €19,923 | +€8,619 | +76.2% |
| Profit (loss) for the period | 9904 | €38,877 | €71,934 | +€33,057 | +85.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,877 | €71,934 | +€33,057 | +85.0% |
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 2 October 2026 via checked.be.