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
- Tangible fixed assets -€10,258
down €10,258 (-55.3%), from €18,564 to €8,307
of which Leasing and similar rights: -€8,138
- Cash -€7,401
down €7,401 (-17.1%), from €43,209 to €35,807
mainly Receivables within one year (-€6,286) and Trade debts (-€6,020)
- Receivables within one year +€6,286
up €6,286 (+89.0%), from €7,066 to €13,353
of which Trade receivables: +€10,193
- Stocks and contracts -€2,425
no longer reported in 2025 (was €2,425)
- Deferred charges and accrued income +€2,195
up €2,195 (+3154.6%), from €70 to €2,265
- Trade debts -€6,020
down €6,020 (-86.9%), from €6,929 to €909
- Current portion of long-term debt -€5,309
down €5,309 (-62.5%), from €8,499 to €3,189
- Debts after one year -€3,189
no longer reported in 2025 (was €3,189)
- Tax, wage and social debts +€1,274
up €1,274 (+40.8%), from €3,123 to €4,397
of which Taxes: +€1,274
- Profit (loss) carried forward +€910
up €910 (+47.4%), from -€1,922 to -€1,012
- Gross operating margin +€3,082
up €3,082 (+28.6%), from €10,759 to €13,841
- Taxes +€540
up €540 (+400.2%), from €135 to €675
- Financial charges -€246
down €246 (-34.3%), from €719 to €472
of which Non-recurring financial charges: -€150
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 | €71,334 | €59,731 | -€11,602 | -16.3% |
| Fixed assets | 21/28 | €18,564 | €8,307 | -€10,258 | -55.3% |
| Tangible fixed assets | 22/27 | €18,564 | €8,307 | -€10,258 | -55.3% |
| Land and buildings | 22 | €757 | €615 | -€141 | -18.7% |
| Plant, machinery and equipment | 23 | €895 | €513 | -€382 | -42.7% |
| Furniture and vehicles | 24 | €6,790 | €5,194 | -€1,596 | -23.5% |
| Leasing and similar rights | 25 | €10,123 | €1,984 | -€8,138 | -80.4% |
| Current assets | 29/58 | €52,770 | €51,425 | -€1,345 | -2.5% |
| Stocks and contracts in progress | 3 | €2,425 | - | -€2,425 | |
| Contracts in progress | 37 | €2,425 | - | -€2,425 | |
| Amounts receivable within one year | 40/41 | €7,066 | €13,353 | +€6,286 | +89.0% |
| Trade receivables | 40 | €3,086 | €13,278 | +€10,193 | +330.3% |
| Other amounts receivable | 41 | €3,981 | €75 | -€3,906 | -98.1% |
| Cash at bank and in hand | 54/58 | €43,209 | €35,807 | -€7,401 | -17.1% |
| Deferred charges and accrued income | 490/1 | €70 | €2,265 | +€2,195 | +3154.6% |
| Total equity and liabilities | 10/49 | €71,334 | €59,731 | -€11,602 | -16.3% |
| Equity | 10/15 | €47,510 | €48,421 | +€910 | +1.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €37,033 | €37,033 | = | 0.0% |
| Distributable reserves | 133 | €37,033 | €37,033 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,922 | -€1,012 | +€910 | +47.4% |
| Amounts payable | 17/49 | €23,823 | €11,311 | -€12,513 | -52.5% |
| Amounts payable after more than one year | 17 | €3,189 | - | -€3,189 | |
| Financial debts | 170/4 | €3,189 | - | -€3,189 | |
| Amounts payable within one year | 42/48 | €20,634 | €11,311 | -€9,323 | -45.2% |
| Current portion of amounts payable after more than one year | 42 | €8,499 | €3,189 | -€5,309 | -62.5% |
| Trade debts | 44 | €6,929 | €909 | -€6,020 | -86.9% |
| Suppliers | 440/4 | €6,929 | €909 | -€6,020 | -86.9% |
| Taxes, remuneration and social security | 45 | €3,123 | €4,397 | +€1,274 | +40.8% |
| Taxes | 450/3 | €1,623 | €2,897 | +€1,274 | +78.5% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €2,083 | €2,816 | +€732 | +35.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,385 | €11,343 | -€42 | -0.4% |
| Other operating charges | 640/8 | €774 | €843 | +€69 | +8.9% |
| Gross operating margin | 9900 | €10,759 | €13,841 | +€3,082 | +28.6% |
| Operating profit (loss) | 9901 | -€1,400 | €1,655 | +€3,055 | |
| Financial income | 75/76B | €331 | €403 | +€71 | +21.5% |
| Recurring financial income | 75 | €331 | €403 | +€71 | +21.5% |
| Financial charges | 65/66B | €719 | €472 | -€246 | -34.3% |
| Recurring financial charges | 65 | €568 | €472 | -€96 | -16.9% |
| Non-recurring financial charges | 66B | €150 | - | -€150 | |
| Profit (loss) for the period before taxes | 9903 | -€1,787 | €1,585 | +€3,372 | |
| Income taxes | 67/77 | €135 | €675 | +€540 | +400.2% |
| Profit (loss) for the period | 9904 | -€1,922 | €910 | +€2,832 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,922 | €910 | +€2,832 |
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 4 October 2026 via checked.be.