dipu: 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.
dipu
Largest movements
- Tangible fixed assets -€9,851
down €9,851 (-11.8%), from €83,141 to €73,289
of which Land and buildings: -€13,626
- Receivables within one year +€2,950
up €2,950 (+4.5%), from €65,961 to €68,911
of which Other amounts receivable: +€3,568
- Intangible fixed assets -€2,000
down €2,000 (-44.0%), from €4,548 to €2,548
- Other debts -€15,289
down €15,289 (-20.2%), from €75,697 to €60,408
- Profit (loss) carried forward +€13,694
up €13,694 (+42.2%), from -€32,439 to -€18,745
- Debts after one year -€10,788
down €10,788 (-19.4%), from €55,647 to €44,859
- Trade debts +€2,682
up €2,682 (+11.1%), from €24,228 to €26,910
- Gross operating margin -€10,305
down €10,305 (-15.3%), from €67,221 to €56,917
- Other operating charges -€3,840
down €3,840 (-14.5%), from €26,429 to €22,589
- Financial charges -€3,020
down €3,020 (-49.2%), from €6,136 to €3,116
- Depreciation +€806
up €806 (+5.0%), from €16,157 to €16,963
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 | €167,438 | €158,927 | -€8,511 | -5.1% |
| Fixed assets | 21/28 | €92,689 | €80,837 | -€11,851 | -12.8% |
| Intangible fixed assets | 21 | €4,548 | €2,548 | -€2,000 | -44.0% |
| Tangible fixed assets | 22/27 | €83,141 | €73,289 | -€9,851 | -11.8% |
| Land and buildings | 22 | €81,907 | €68,281 | -€13,626 | -16.6% |
| Plant, machinery and equipment | 23 | €1,234 | €5,009 | +€3,775 | +306% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €74,749 | €78,090 | +€3,340 | +4.5% |
| Amounts receivable within one year | 40/41 | €65,961 | €68,911 | +€2,950 | +4.5% |
| Trade receivables | 40 | €24,280 | €23,662 | -€618 | -2.5% |
| Other amounts receivable | 41 | €41,681 | €45,249 | +€3,568 | +8.6% |
| Cash at bank and in hand | 54/58 | €8,788 | €7,800 | -€988 | -11.2% |
| Deferred charges and accrued income | 490/1 | €0 | €1,379 | +€1,379 | |
| Total equity and liabilities | 10/49 | €167,438 | €158,927 | -€8,511 | -5.1% |
| Equity | 10/15 | €261 | €13,955 | +€13,694 | +5,238% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,108 | €14,108 | = | 0.0% |
| Distributable reserves | 133 | €14,108 | €14,108 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,439 | -€18,745 | +€13,694 | +42.2% |
| Amounts payable | 17/49 | €167,177 | €144,972 | -€22,205 | -13.3% |
| Amounts payable after more than one year | 17 | €55,647 | €44,859 | -€10,788 | -19.4% |
| Financial debts | 170/4 | €55,647 | €44,859 | -€10,788 | -19.4% |
| Amounts payable within one year | 42/48 | €111,143 | €99,713 | -€11,429 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €10,788 | €10,788 | = | 0.0% |
| Financial debts | 43 | €124 | €542 | +€418 | +338% |
| Credit institutions | 430/8 | €124 | €542 | +€418 | +338% |
| Trade debts | 44 | €24,228 | €26,910 | +€2,682 | +11.1% |
| Suppliers | 440/4 | €24,228 | €26,910 | +€2,682 | +11.1% |
| Taxes, remuneration and social security | 45 | €306 | €1,065 | +€759 | +248% |
| Taxes | 450/3 | €306 | €1,065 | +€759 | +248% |
| Other amounts payable | 47/48 | €75,697 | €60,408 | -€15,289 | -20.2% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating income | 76A | €22,773 | €0 | -€22,773 | -100% |
| Remuneration, social security and pensions | 62 | €118 | €414 | +€296 | +250% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,157 | €16,963 | +€806 | +5.0% |
| Other operating charges | 640/8 | €26,429 | €22,589 | -€3,840 | -14.5% |
| Gross operating margin | 9900 | €67,221 | €56,917 | -€10,305 | -15.3% |
| Operating profit (loss) | 9901 | €24,517 | €16,950 | -€7,567 | -30.9% |
| Financial charges | 65/66B | €6,136 | €3,116 | -€3,020 | -49.2% |
| Recurring financial charges | 65 | €6,136 | €3,116 | -€3,020 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | €18,381 | €13,834 | -€4,547 | -24.7% |
| Income taxes | 67/77 | €174 | €141 | -€33 | -19.2% |
| Profit (loss) for the period | 9904 | €18,207 | €13,694 | -€4,513 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,207 | €13,694 | -€4,513 | -24.8% |
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 16 October 2026 via checked.be.