DIPS BELGIUM: 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.
DIPS BELGIUM
Largest movements
- Receivables within one year -€33,911
down €33,911 (-19.8%), from €171,292 to €137,382
of which Trade receivables: -€24,404
- Tangible fixed assets -€18,957
down €18,957 (-9.4%), from €200,682 to €181,725
of which Furniture and vehicles: -€10,744
- Reserves -€47,222
down €47,222 (-11.3%), from €419,449 to €372,227
of which Distributable reserves: -€47,222
- Trade debts -€6,795
down €6,795 (-28.3%), from €24,003 to €17,209
- Depreciation +€8,159
up €8,159 (+68.0%), from €12,004 to €20,163
- Financial income +€7,780
up €7,780 (+204%), from €3,817 to €11,596
- Gross operating margin -€5,658
down €5,658 (-21.6%), from -€26,148 to -€31,806
- Other operating charges +€790
up €790 (+72.7%), from €1,086 to €1,876
- Taxes +€382
up €382, from -€314 to €68
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 | €459,027 | €402,497 | -€56,530 | -12.3% |
| Fixed assets | 21/28 | €201,037 | €182,080 | -€18,957 | -9.4% |
| Tangible fixed assets | 22/27 | €200,682 | €181,725 | -€18,957 | -9.4% |
| Land and buildings | 22 | €122,727 | €115,385 | -€7,342 | -6.0% |
| Plant, machinery and equipment | 23 | €6,039 | €5,167 | -€872 | -14.4% |
| Furniture and vehicles | 24 | €71,917 | €61,173 | -€10,744 | -14.9% |
| Financial fixed assets | 28 | €355 | €355 | = | 0.0% |
| Current assets | 29/58 | €257,990 | €220,417 | -€37,573 | -14.6% |
| Amounts receivable after more than one year | 29 | €26,922 | €26,922 | = | 0.0% |
| Other amounts receivable | 291 | €26,922 | €26,922 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €171,292 | €137,382 | -€33,911 | -19.8% |
| Trade receivables | 40 | €56,453 | €32,049 | -€24,404 | -43.2% |
| Other amounts receivable | 41 | €114,840 | €105,333 | -€9,507 | -8.3% |
| Cash at bank and in hand | 54/58 | €57,870 | €54,305 | -€3,565 | -6.2% |
| Deferred charges and accrued income | 490/1 | €1,906 | €1,808 | -€98 | -5.1% |
| Total equity and liabilities | 10/49 | €459,027 | €402,497 | -€56,530 | -12.3% |
| Equity | 10/15 | €428,125 | €380,903 | -€47,222 | -11.0% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €419,449 | €372,227 | -€47,222 | -11.3% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €124 | €124 | = | 0.0% |
| Distributable reserves | 133 | €417,425 | €370,203 | -€47,222 | -11.3% |
| Amounts payable | 17/49 | €30,902 | €21,594 | -€9,308 | -30.1% |
| Amounts payable within one year | 42/48 | €30,518 | €21,594 | -€8,924 | -29.2% |
| Trade debts | 44 | €24,003 | €17,209 | -€6,795 | -28.3% |
| Suppliers | 440/4 | €24,003 | €17,209 | -€6,795 | -28.3% |
| Advances received on contracts in progress | 46 | €750 | €750 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €129 | - | -€129 | |
| Taxes | 450/3 | €129 | - | -€129 | |
| Other amounts payable | 47/48 | €5,635 | €3,635 | -€2,000 | -35.5% |
| Accrued charges and deferred income | 492/3 | €384 | - | -€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,004 | €20,163 | +€8,159 | +68.0% |
| Other operating charges | 640/8 | €1,086 | €1,876 | +€790 | +72.7% |
| Non-recurring operating charges | 66A | €2,280 | €4,412 | +€2,132 | +93.5% |
| Gross operating margin | 9900 | -€26,148 | -€31,806 | -€5,658 | -21.6% |
| Operating profit (loss) | 9901 | -€41,518 | -€58,257 | -€16,739 | -40.3% |
| Financial income | 75/76B | €3,817 | €11,596 | +€7,780 | +204% |
| Recurring financial income | 75 | €3,817 | €11,596 | +€7,780 | +204% |
| Financial charges | 65/66B | €330 | €493 | +€163 | +49.3% |
| Recurring financial charges | 65 | €330 | €493 | +€163 | +49.3% |
| Profit (loss) for the period before taxes | 9903 | -€38,032 | -€47,154 | -€9,122 | -24.0% |
| Income taxes | 67/77 | -€314 | €68 | +€382 | |
| Profit (loss) for the period | 9904 | -€37,718 | -€47,222 | -€9,504 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,718 | -€47,222 | -€9,504 | -25.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.