DICA: 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.
DICA
Largest movements
- Cash -€231
down €231 (-50.0%), from €463 to €232
mainly Net result for the year (-€1,731)
- Profit (loss) carried forward -€1,731
down €1,731 (-0.4%), from -€394,871 to -€396,603
- Other debts +€1,500
up €1,500 (+0.9%), from €174,225 to €175,725
- Gross operating margin -€130
down €130 (-9.7%), from -€1,346 to -€1,476
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 | €463 | €232 | -€231 | -50.0% |
| Current assets | 29/58 | €463 | €232 | -€231 | -50.0% |
| Cash at bank and in hand | 54/58 | €463 | €232 | -€231 | -50.0% |
| Total equity and liabilities | 10/49 | €463 | €232 | -€231 | -50.0% |
| Equity | 10/15 | -€316,060 | -€317,792 | -€1,731 | -0.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €16,811 | €16,811 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,713 | €13,713 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€394,871 | -€396,603 | -€1,731 | -0.4% |
| Amounts payable | 17/49 | €316,523 | €318,023 | +€1,500 | +0.5% |
| Amounts payable after more than one year | 17 | €142,299 | €142,299 | = | 0.0% |
| Other amounts payable | 178/9 | €142,299 | €142,299 | = | 0.0% |
| Amounts payable within one year | 42/48 | €174,225 | €175,725 | +€1,500 | +0.9% |
| Other amounts payable | 47/48 | €174,225 | €175,725 | +€1,500 | +0.9% |
| Gross operating margin | 9900 | -€1,346 | -€1,476 | -€130 | -9.7% |
| Operating profit (loss) | 9901 | -€1,346 | -€1,476 | -€130 | -9.7% |
| Financial charges | 65/66B | €255 | €255 | = | 0.0% |
| Recurring financial charges | 65 | €255 | €255 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,601 | -€1,731 | -€130 | -8.1% |
| Profit (loss) for the period | 9904 | -€1,601 | -€1,731 | -€130 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,601 | -€1,731 | -€130 | -8.1% |
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 3 October 2026 via checked.be.