DIC België: 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.
DIC België
Largest movements
- Current investments +€34,580
up €34,580 (+4.2%), from €832,626 to €867,206
- Receivables within one year -€29,868
down €29,868 (-93.6%), from €31,901 to €2,033
of which Trade receivables: -€29,820
- Cash -€18,757
down €18,757 (-66.9%), from €28,030 to €9,273
mainly Provisions (-€116,863) and Current investments (-€34,580)
- Provisions -€116,863
down €116,863 (-100%), from €116,863 to €0
- Reserves +€50,726
up €50,726 (+11.5%), from €442,056 to €492,782
of which Distributable reserves: +€401,316
- Tax, wage and social debts +€35,973
up €35,973 (+435%), from €8,271 to €44,243
of which Taxes: +€35,677
- Debts after one year +€15,000
up €15,000 (+6.0%), from €250,000 to €265,000
- Taxes +€130,589
up €130,589 (+67,137%), from €195 to €130,783
- Financial income +€59,192
up €59,192 (+1,032%), from €5,733 to €64,926
- Financial charges -€10,337
down €10,337, from €9,235 to -€1,102
- Gross operating margin +€2,051
up €2,051 (+3.1%), from €66,058 to €68,108
- Staff costs +€2,029
up €2,029 (+3.1%), from €66,115 to €68,144
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 | €895,606 | €882,366 | -€13,239 | -1.5% |
| Fixed assets | 21/28 | €1,735 | €1,735 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,735 | €1,735 | = | 0.0% |
| Land and buildings | 22 | €1,735 | €1,735 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €893,870 | €880,631 | -€13,239 | -1.5% |
| Amounts receivable within one year | 40/41 | €31,901 | €2,033 | -€29,868 | -93.6% |
| Trade receivables | 40 | €29,820 | €0 | -€29,820 | -100% |
| Other amounts receivable | 41 | €2,081 | €2,033 | -€48 | -2.3% |
| Current investments | 50/53 | €832,626 | €867,206 | +€34,580 | +4.2% |
| Cash at bank and in hand | 54/58 | €28,030 | €9,273 | -€18,757 | -66.9% |
| Deferred charges and accrued income | 490/1 | €1,313 | €2,120 | +€806 | +61.4% |
| Total equity and liabilities | 10/49 | €895,606 | €882,366 | -€13,239 | -1.5% |
| Equity | 10/15 | €516,424 | €567,150 | +€50,726 | +9.8% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €442,056 | €492,782 | +€50,726 | +11.5% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,437 | €7,437 | = | 0.0% |
| Tax-exempt reserves | 132 | €350,589 | €0 | -€350,589 | -100% |
| Distributable reserves | 133 | €84,030 | €485,345 | +€401,316 | +478% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €116,863 | €0 | -€116,863 | -100% |
| Deferred taxes | 168 | €116,863 | €0 | -€116,863 | -100% |
| Amounts payable | 17/49 | €262,319 | €315,216 | +€52,897 | +20.2% |
| Amounts payable after more than one year | 17 | €250,000 | €265,000 | +€15,000 | +6.0% |
| Other amounts payable | 178/9 | €250,000 | €265,000 | +€15,000 | +6.0% |
| Amounts payable within one year | 42/48 | €12,319 | €50,123 | +€37,804 | +307% |
| Trade debts | 44 | €4,048 | €5,880 | +€1,831 | +45.2% |
| Suppliers | 440/4 | €4,048 | €5,880 | +€1,831 | +45.2% |
| Taxes, remuneration and social security | 45 | €8,271 | €44,243 | +€35,973 | +435% |
| Taxes | 450/3 | - | €35,677 | +€35,677 | |
| Remuneration and social security | 454/9 | €8,271 | €8,567 | +€296 | +3.6% |
| Accrued charges and deferred income | 492/3 | - | €93 | +€93 | |
| Remuneration, social security and pensions | 62 | €66,115 | €68,144 | +€2,029 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €669 | €0 | -€669 | -100% |
| Other operating charges | 640/8 | €1,309 | €1,345 | +€36 | +2.8% |
| Gross operating margin | 9900 | €66,058 | €68,108 | +€2,051 | +3.1% |
| Operating profit (loss) | 9901 | -€2,036 | -€1,381 | +€655 | +32.2% |
| Financial income | 75/76B | €5,733 | €64,926 | +€59,192 | +1,032% |
| Recurring financial income | 75 | €5,733 | €64,926 | +€59,192 | +1,032% |
| Financial charges | 65/66B | €9,235 | -€1,102 | -€10,337 | |
| Recurring financial charges | 65 | €9,235 | -€1,102 | -€10,337 | |
| Profit (loss) for the period before taxes | 9903 | -€5,537 | €64,647 | +€70,184 | |
| Transfer from deferred taxes | 780 | - | €116,863 | +€116,863 | |
| Income taxes | 67/77 | €195 | €130,783 | +€130,589 | +67,137% |
| Profit (loss) for the period | 9904 | -€5,732 | €50,726 | +€56,458 | |
| Transfer from tax-exempt reserves | 789 | - | €350,589 | +€350,589 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,732 | €401,316 | +€407,047 |
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 21 October 2026 via checked.be.