M.Dipilloconcept: 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.
M.Dipilloconcept
Largest movements
- Receivables after one year +€32,552
up €32,552 (+46.7%), from €69,755 to €102,307
- Intangible fixed assets -€6,000
down €6,000 (-11.1%), from €53,951 to €47,951
- Receivables within one year -€3,489
down €3,489 (-9.4%), from €37,151 to €33,662
- Cash -€3,145
down €3,145 (-18.8%), from €16,713 to €13,569
mainly Receivables after one year (-€32,552) and Trade debts (-€12,352)
- Reserves +€26,013
up €26,013 (+34.9%), from €74,449 to €100,461
- Tax, wage and social debts +€14,438
up €14,438 (+48.7%), from €29,633 to €44,071
of which Taxes: +€9,694
- Trade debts -€12,352
down €12,352 (-40.2%), from €30,720 to €18,368
- Debts after one year -€8,071
down €8,071 (-17.3%), from €46,720 to €38,650
- Staff costs +€34,025
up €34,025 (+295.8%), from €11,502 to €45,526
- Gross operating margin -€25,645
down €25,645 (-22.1%), from €115,955 to €90,310
- Taxes -€11,603
down €11,603 (-61.8%), from €18,787 to €7,184
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,239 | €211,622 | +€19,383 | +10.1% |
| Fixed assets | 21/28 | €67,748 | €60,319 | -€7,429 | -11.0% |
| Intangible fixed assets | 21 | €53,951 | €47,951 | -€6,000 | -11.1% |
| Tangible fixed assets | 22/27 | €13,423 | €11,995 | -€1,429 | -10.6% |
| Other tangible fixed assets | 26 | €13,423 | €11,995 | -€1,429 | -10.6% |
| Financial fixed assets | 28 | €374 | €374 | = | 0.0% |
| Current assets | 29/58 | €124,491 | €151,303 | +€26,812 | +21.5% |
| Amounts receivable after more than one year | 29 | €69,755 | €102,307 | +€32,552 | +46.7% |
| Other amounts receivable | 291 | €69,755 | €102,307 | +€32,552 | +46.7% |
| Amounts receivable within one year | 40/41 | €37,151 | €33,662 | -€3,489 | -9.4% |
| Trade receivables | 40 | €37,151 | €33,662 | -€3,489 | -9.4% |
| Cash at bank and in hand | 54/58 | €16,713 | €13,569 | -€3,145 | -18.8% |
| Deferred charges and accrued income | 490/1 | €872 | €1,766 | +€894 | +102.5% |
| Total equity and liabilities | 10/49 | €192,239 | €211,622 | +€19,383 | +10.1% |
| Equity | 10/15 | €76,449 | €102,461 | +€26,013 | +34.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €74,449 | €100,461 | +€26,013 | +34.9% |
| Distributable reserves | 133 | €74,449 | €100,461 | +€26,013 | +34.9% |
| Amounts payable | 17/49 | €115,791 | €109,161 | -€6,630 | -5.7% |
| Amounts payable after more than one year | 17 | €46,720 | €38,650 | -€8,071 | -17.3% |
| Financial debts | 170/4 | €46,720 | €38,650 | -€8,071 | -17.3% |
| Amounts payable within one year | 42/48 | €69,070 | €70,511 | +€1,441 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €7,716 | €8,071 | +€355 | +4.6% |
| Trade debts | 44 | €30,720 | €18,368 | -€12,352 | -40.2% |
| Suppliers | 440/4 | €30,720 | €18,368 | -€12,352 | -40.2% |
| Taxes, remuneration and social security | 45 | €29,633 | €44,071 | +€14,438 | +48.7% |
| Taxes | 450/3 | €25,659 | €35,353 | +€9,694 | +37.8% |
| Remuneration and social security | 454/9 | €3,974 | €8,718 | +€4,744 | +119.4% |
| Other amounts payable | 47/48 | €1,001 | €1 | -€1,000 | -99.9% |
| Remuneration, social security and pensions | 62 | €11,502 | €45,526 | +€34,025 | +295.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,911 | €7,429 | +€517 | +7.5% |
| Other operating charges | 640/8 | €1,072 | €2,116 | +€1,043 | +97.3% |
| Gross operating margin | 9900 | €115,955 | €90,310 | -€25,645 | -22.1% |
| Operating profit (loss) | 9901 | €96,469 | €35,240 | -€61,230 | -63.5% |
| Financial income | 75/76B | €872 | €1,766 | +€894 | +102.5% |
| Recurring financial income | 75 | €872 | €1,766 | +€894 | +102.5% |
| Financial charges | 65/66B | €4,106 | €3,809 | -€297 | -7.2% |
| Recurring financial charges | 65 | €4,106 | €3,809 | -€297 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €93,236 | €33,196 | -€60,039 | -64.4% |
| Income taxes | 67/77 | €18,787 | €7,184 | -€11,603 | -61.8% |
| Profit (loss) for the period | 9904 | €74,449 | €26,013 | -€48,436 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €74,449 | €26,013 | -€48,436 | -65.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.