D.I.K.: 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.
D.I.K.
Largest movements
- Cash +€7,569
up €7,569 (+71.5%), from €10,579 to €18,148
mainly Net result for the year (+€18,038) and Other debts (+€10,640)
- Tangible fixed assets -€4,545
down €4,545 (-56.4%), from €8,065 to €3,520
- Stocks and contracts +€2,741
up €2,741 (+10.4%), from €26,416 to €29,157
- Deferred charges and accrued income +€1,682
up €1,682 (+171.5%), from €981 to €2,663
- Short-term financial debts -€25,553
no longer reported in 2024 (was €25,553)
- Profit (loss) carried forward +€18,038
up €18,038 (+978.7%), from €1,843 to €19,881
- Other debts +€10,640
up €10,640 (+495.8%), from €2,146 to €12,786
- Tax, wage and social debts +€4,620
up €4,620 (+164.8%), from €2,804 to €7,424
of which Taxes: +€4,600
- Purchases and services -€434,202
down €434,202 (-89.0%), from €487,660 to €53,458
- Turnover +€165,255
up €165,255 (+33.6%), from €491,754 to €657,009
- Gross operating margin +€29,903
up €29,903 (+730.4%), from €4,094 to €33,997
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 | €53,467 | €61,288 | +€7,821 | +14.6% |
| Fixed assets | 21/28 | €8,065 | €3,520 | -€4,545 | -56.4% |
| Tangible fixed assets | 22/27 | €8,065 | €3,520 | -€4,545 | -56.4% |
| Furniture and vehicles | 24 | €8,065 | €3,520 | -€4,545 | -56.4% |
| Current assets | 29/58 | €45,402 | €57,768 | +€12,366 | +27.2% |
| Stocks and contracts in progress | 3 | €26,416 | €29,157 | +€2,741 | +10.4% |
| Stocks | 30/36 | €26,416 | €29,157 | +€2,741 | +10.4% |
| Amounts receivable within one year | 40/41 | €7,426 | €7,800 | +€374 | +5.0% |
| Trade receivables | 40 | €4,700 | €4,454 | -€246 | -5.2% |
| Other amounts receivable | 41 | €2,726 | €3,346 | +€620 | +22.7% |
| Cash at bank and in hand | 54/58 | €10,579 | €18,148 | +€7,569 | +71.5% |
| Deferred charges and accrued income | 490/1 | €981 | €2,663 | +€1,682 | +171.5% |
| Total equity and liabilities | 10/49 | €53,467 | €61,288 | +€7,821 | +14.6% |
| Equity | 10/15 | €22,303 | €40,341 | +€18,038 | +80.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,843 | €19,881 | +€18,038 | +978.7% |
| Amounts payable | 17/49 | €31,164 | €20,947 | -€10,217 | -32.8% |
| Amounts payable within one year | 42/48 | €31,164 | €20,947 | -€10,217 | -32.8% |
| Financial debts | 43 | €25,553 | - | -€25,553 | |
| Credit institutions | 430/8 | €25,553 | - | -€25,553 | |
| Trade debts | 44 | €661 | €737 | +€76 | +11.5% |
| Suppliers | 440/4 | €661 | €737 | +€76 | +11.5% |
| Taxes, remuneration and social security | 45 | €2,804 | €7,424 | +€4,620 | +164.8% |
| Taxes | 450/3 | - | €4,600 | +€4,600 | |
| Remuneration and social security | 454/9 | €2,804 | €2,824 | +€20 | +0.7% |
| Other amounts payable | 47/48 | €2,146 | €12,786 | +€10,640 | +495.8% |
| Turnover | 70 | €491,754 | €657,009 | +€165,255 | +33.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €487,660 | €53,458 | -€434,202 | -89.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,657 | €4,545 | -€112 | -2.4% |
| Other operating charges | 640/8 | €461 | €1,687 | +€1,226 | +265.9% |
| Gross operating margin | 9900 | €4,094 | €33,997 | +€29,903 | +730.4% |
| Operating profit (loss) | 9901 | -€1,024 | €27,765 | +€28,789 | |
| Financial charges | 65/66B | €5,393 | €5,029 | -€364 | -6.7% |
| Recurring financial charges | 65 | €5,393 | €5,029 | -€364 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,417 | €22,736 | +€29,153 | |
| Income taxes | 67/77 | - | €4,698 | +€4,698 | |
| Profit (loss) for the period | 9904 | -€6,417 | €18,038 | +€24,455 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,417 | €18,038 | +€24,455 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.