DiPV: 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.
DiPV
Largest movements
- Receivables within one year -€56,402
down €56,402 (-98.5%), from €57,254 to €852
of which Trade receivables: -€56,748
- Cash +€3,325
up €3,325 (+83.6%), from €3,975 to €7,300
mainly Receivables within one year (+€56,402) and Net result for the year (+€37,882)
- Trade debts -€52,718
down €52,718 (-94.3%), from €55,928 to €3,211
- Other debts -€40,000
down €40,000 (-60.2%), from €66,412 to €26,412
- Profit (loss) carried forward +€37,882
up €37,882 (+43.5%), from -€87,159 to -€49,277
- Accrued charges and deferred income +€1,759
up €1,759 (+168.0%), from €1,047 to €2,806
- Goods and materials -€205,614
down €205,614 (-52.7%), from €390,060 to €184,446
- Turnover -€195,979
down €195,979 (-46.1%), from €425,298 to €229,320
- Services and other goods -€28,413
down €28,413 (-87.5%), from €32,458 to €4,046
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 | €61,229 | €8,152 | -€53,077 | -86.7% |
| Current assets | 29/58 | €61,229 | €8,152 | -€53,077 | -86.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €57,254 | €852 | -€56,402 | -98.5% |
| Trade receivables | 40 | €56,896 | €148 | -€56,748 | -99.7% |
| Other amounts receivable | 41 | €358 | €705 | +€346 | +96.6% |
| Cash at bank and in hand | 54/58 | €3,975 | €7,300 | +€3,325 | +83.6% |
| Total equity and liabilities | 10/49 | €61,229 | €8,152 | -€53,077 | -86.7% |
| Equity | 10/15 | -€62,159 | -€24,277 | +€37,882 | +60.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,159 | -€49,277 | +€37,882 | +43.5% |
| Amounts payable | 17/49 | €123,388 | €32,429 | -€90,959 | -73.7% |
| Amounts payable within one year | 42/48 | €122,341 | €29,623 | -€92,718 | -75.8% |
| Trade debts | 44 | €55,928 | €3,211 | -€52,718 | -94.3% |
| Suppliers | 440/4 | €55,928 | €3,211 | -€52,718 | -94.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €66,412 | €26,412 | -€40,000 | -60.2% |
| Accrued charges and deferred income | 492/3 | €1,047 | €2,806 | +€1,759 | +168.0% |
| Operating income | 70/76A | €425,298 | €229,320 | -€195,979 | -46.1% |
| Turnover | 70 | €425,298 | €229,320 | -€195,979 | -46.1% |
| Operating charges | 60/66A | €423,206 | €189,198 | -€234,009 | -55.3% |
| Goods for resale, raw materials and consumables | 60 | €390,060 | €184,446 | -€205,614 | -52.7% |
| Purchases | 600/8 | €390,060 | €184,446 | -€205,614 | -52.7% |
| Services and other goods | 61 | €32,458 | €4,046 | -€28,413 | -87.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €688 | €706 | +€17 | +2.5% |
| Operating profit (loss) | 9901 | €2,092 | €40,122 | +€38,030 | +1817.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Other financial income | 752/9 | €0 | - | = | |
| Financial charges | 65/66B | €1,635 | €2,241 | +€605 | +37.0% |
| Recurring financial charges | 65 | €1,635 | €2,241 | +€605 | +37.0% |
| Debt charges | 650 | €1,047 | €1,759 | +€712 | +68.0% |
| Other financial charges | 652/9 | €588 | €482 | -€106 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €457 | €37,882 | +€37,425 | +8192.5% |
| Profit (loss) for the period | 9904 | €457 | €37,882 | +€37,425 | +8192.5% |
| Profit (loss) for the period to be appropriated | 9905 | €457 | €37,882 | +€37,425 | +8192.5% |
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 1 October 2026 via checked.be.