D.I.C.: 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.
D.I.C.
Largest movements
- Stocks and contracts +€24,366
up €24,366 (+2062.3%), from €1,182 to €25,547
- Receivables within one year -€5,838
down €5,838 (-42.1%), from €13,877 to €8,039
- Cash -€2,646
down €2,646 (-5.7%), from €46,491 to €43,845
mainly Stocks and contracts (-€24,366) and Other debts (-€9,476)
- Profit (loss) carried forward +€15,438
up €15,438 (+16.8%), from -€91,989 to -€76,551
- Other debts -€9,476
down €9,476 (-9.2%), from €102,542 to €93,066
- Trade debts +€5,307
up €5,307 (+22.2%), from €23,874 to €29,181
- Tax, wage and social debts +€4,613
up €4,613 (+62.8%), from €7,351 to €11,964
- Gross operating margin +€8,894
up €8,894, from -€1,142 to €7,752
- Financial income +€8,555
new in 2023: €8,555
- Other operating charges -€587
down €587 (-53.3%), from €1,102 to €515
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €212,230 | €228,111 | +€15,882 | +7.5% |
| Fixed assets | 21/28 | €150,680 | €150,680 | = | 0.0% |
| Tangible fixed assets | 22/27 | €147,510 | €147,510 | = | 0.0% |
| Land and buildings | 22 | €147,510 | €147,510 | = | 0.0% |
| Financial fixed assets | 28 | €3,170 | €3,170 | = | 0.0% |
| Current assets | 29/58 | €61,550 | €77,431 | +€15,882 | +25.8% |
| Stocks and contracts in progress | 3 | €1,182 | €25,547 | +€24,366 | +2062.3% |
| Stocks | 30/36 | €1,182 | €25,547 | +€24,366 | +2062.3% |
| Amounts receivable within one year | 40/41 | €13,877 | €8,039 | -€5,838 | -42.1% |
| Trade receivables | 40 | €13,877 | €8,039 | -€5,838 | -42.1% |
| Cash at bank and in hand | 54/58 | €46,491 | €43,845 | -€2,646 | -5.7% |
| Total equity and liabilities | 10/49 | €212,230 | €228,111 | +€15,882 | +7.5% |
| Equity | 10/15 | -€71,538 | -€56,100 | +€15,438 | +21.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,989 | -€76,551 | +€15,438 | +16.8% |
| Amounts payable | 17/49 | €283,767 | €284,211 | +€444 | +0.2% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Other amounts payable | 178/9 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €133,767 | €134,211 | +€444 | +0.3% |
| Trade debts | 44 | €23,874 | €29,181 | +€5,307 | +22.2% |
| Suppliers | 440/4 | €23,874 | €29,181 | +€5,307 | +22.2% |
| Taxes, remuneration and social security | 45 | €7,351 | €11,964 | +€4,613 | +62.8% |
| Taxes | 450/3 | €7,351 | €11,964 | +€4,613 | +62.8% |
| Other amounts payable | 47/48 | €102,542 | €93,066 | -€9,476 | -9.2% |
| Other operating charges | 640/8 | €1,102 | €515 | -€587 | -53.3% |
| Gross operating margin | 9900 | -€1,142 | €7,752 | +€8,894 | |
| Operating profit (loss) | 9901 | -€2,244 | €7,237 | +€9,481 | |
| Financial income | 75/76B | - | €8,555 | +€8,555 | |
| Recurring financial income | 75 | - | €8,555 | +€8,555 | |
| Financial charges | 65/66B | €354 | €354 | = | 0.0% |
| Recurring financial charges | 65 | €354 | €354 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,599 | €15,438 | +€18,036 | |
| Profit (loss) for the period | 9904 | -€2,599 | €15,438 | +€18,036 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,599 | €15,438 | +€18,036 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.