DICA CONSTRUCTION: 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.
DICA CONSTRUCTION
Largest movements
- Cash +€64,063
up €64,063 (+3,514%), from €1,823 to €65,886
mainly Trade debts (+€28,572) and Depreciation (+€27,362)
- Receivables within one year -€12,023
down €12,023 (-9.3%), from €129,884 to €117,861
of which Other amounts receivable: -€21,080
- Tangible fixed assets -€10,739
down €10,739 (-16.5%), from €64,957 to €54,219
of which Leasing and similar rights: -€17,868
- Trade debts +€28,572
up €28,572 (+52.8%), from €54,064 to €82,636
- Tax, wage and social debts +€17,313
up €17,313 (+133%), from €13,056 to €30,369
of which Remuneration and social security: +€8,950
- Debts after one year -€12,159
down €12,159 (-40.1%), from €30,327 to €18,168
- Reserves +€5,000
up €5,000 (+50.0%), from €10,000 to €15,000
- Profit (loss) carried forward +€2,415
up €2,415 (+3.2%), from €75,692 to €78,108
- Depreciation +€15,784
up €15,784 (+136%), from €11,578 to €27,362
- Other operating charges +€15,341
up €15,341 (+248%), from €6,191 to €21,533
- Gross operating margin +€11,974
up €11,974 (+20.9%), from €57,239 to €69,213
- Financial charges +€2,996
up €2,996 (+194%), from €1,543 to €4,540
- Taxes -€1,293
down €1,293 (-13.4%), from €9,656 to €8,363
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 | €196,922 | €239,439 | +€42,517 | +21.6% |
| Fixed assets | 21/28 | €64,957 | €54,219 | -€10,739 | -16.5% |
| Tangible fixed assets | 22/27 | €64,957 | €54,219 | -€10,739 | -16.5% |
| Plant, machinery and equipment | 23 | €264 | - | -€264 | |
| Furniture and vehicles | 24 | €15,136 | €22,529 | +€7,393 | +48.8% |
| Leasing and similar rights | 25 | €49,558 | €31,690 | -€17,868 | -36.1% |
| Current assets | 29/58 | €131,964 | €185,220 | +€53,256 | +40.4% |
| Amounts receivable within one year | 40/41 | €129,884 | €117,861 | -€12,023 | -9.3% |
| Trade receivables | 40 | €80,196 | €89,253 | +€9,057 | +11.3% |
| Other amounts receivable | 41 | €49,688 | €28,609 | -€21,080 | -42.4% |
| Cash at bank and in hand | 54/58 | €1,823 | €65,886 | +€64,063 | +3,514% |
| Deferred charges and accrued income | 490/1 | €258 | €1,474 | +€1,216 | +472% |
| Total equity and liabilities | 10/49 | €196,922 | €239,439 | +€42,517 | +21.6% |
| Equity | 10/15 | €88,692 | €96,108 | +€7,415 | +8.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Distributable reserves | 133 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Profit (loss) carried forward | 14 | €75,692 | €78,108 | +€2,415 | +3.2% |
| Amounts payable | 17/49 | €108,230 | €143,331 | +€35,102 | +32.4% |
| Amounts payable after more than one year | 17 | €30,327 | €18,168 | -€12,159 | -40.1% |
| Financial debts | 170/4 | €30,327 | €18,168 | -€12,159 | -40.1% |
| Amounts payable within one year | 42/48 | €77,903 | €125,163 | +€47,261 | +60.7% |
| Current portion of amounts payable after more than one year | 42 | €10,783 | €12,159 | +€1,376 | +12.8% |
| Trade debts | 44 | €54,064 | €82,636 | +€28,572 | +52.8% |
| Suppliers | 440/4 | €54,064 | €82,636 | +€28,572 | +52.8% |
| Taxes, remuneration and social security | 45 | €13,056 | €30,369 | +€17,313 | +133% |
| Taxes | 450/3 | €9,656 | €18,019 | +€8,363 | +86.6% |
| Remuneration and social security | 454/9 | €3,400 | €12,350 | +€8,950 | +263% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,578 | €27,362 | +€15,784 | +136% |
| Other operating charges | 640/8 | €6,191 | €21,533 | +€15,341 | +248% |
| Gross operating margin | 9900 | €57,239 | €69,213 | +€11,974 | +20.9% |
| Operating profit (loss) | 9901 | €39,469 | €20,318 | -€19,151 | -48.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €1,543 | €4,540 | +€2,996 | +194% |
| Recurring financial charges | 65 | €1,543 | €4,540 | +€2,996 | +194% |
| Profit (loss) for the period before taxes | 9903 | €37,926 | €15,778 | -€22,148 | -58.4% |
| Income taxes | 67/77 | €9,656 | €8,363 | -€1,293 | -13.4% |
| Profit (loss) for the period | 9904 | €28,270 | €7,415 | -€20,855 | -73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,270 | €7,415 | -€20,855 | -73.8% |
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 18 October 2026 via checked.be.