DICA GROUP: 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 GROUP
Largest movements
- Receivables within one year +€32,183
up €32,183 (+560.5%), from €5,742 to €37,924
of which Trade receivables: +€32,110
- Stocks and contracts +€18,187
up €18,187 (+801.7%), from €2,269 to €20,456
- Cash -€6,708
down €6,708 (-48.1%), from €13,948 to €7,240
mainly Receivables within one year (-€32,183) and Net result for the year (-€25,058)
- Deferred charges and accrued income -€4,540
down €4,540 (-97.6%), from €4,652 to €112
- Tangible fixed assets -€2,905
down €2,905 (-30.2%), from €9,613 to €6,707
of which Plant, machinery and equipment: -€1,518
- Other debts +€33,972
up €33,972 (+889.7%), from €3,818 to €37,790
- Trade debts +€27,871
up €27,871 (+255.9%), from €10,893 to €38,764
- Profit (loss) carried forward -€25,058
down €25,058, from €13,971 to -€11,087
- Gross operating margin -€26,170
down €26,170 (-99.0%), from €26,443 to €273
- Staff costs +€2,230
up €2,230 (+15.3%), from €14,595 to €16,825
- Other operating charges +€2,023
up €2,023 (+231.6%), from €873 to €2,896
- Financial charges +€1,826
up €1,826 (+246.8%), from €740 to €2,566
- Taxes -€1,335
down €1,335 (-90.2%), from €1,479 to €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.
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 | €36,482 | €72,700 | +€36,217 | +99.3% |
| Fixed assets | 21/28 | €9,873 | €6,967 | -€2,905 | -29.4% |
| Tangible fixed assets | 22/27 | €9,613 | €6,707 | -€2,905 | -30.2% |
| Plant, machinery and equipment | 23 | €5,972 | €4,454 | -€1,518 | -25.4% |
| Furniture and vehicles | 24 | €3,641 | €2,254 | -€1,387 | -38.1% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €26,610 | €65,733 | +€39,123 | +147.0% |
| Stocks and contracts in progress | 3 | €2,269 | €20,456 | +€18,187 | +801.7% |
| Stocks | 30/36 | €2,269 | €20,456 | +€18,187 | +801.7% |
| Amounts receivable within one year | 40/41 | €5,742 | €37,924 | +€32,183 | +560.5% |
| Trade receivables | 40 | €3,905 | €36,015 | +€32,110 | +822.3% |
| Other amounts receivable | 41 | €1,837 | €1,910 | +€73 | +4.0% |
| Cash at bank and in hand | 54/58 | €13,948 | €7,240 | -€6,708 | -48.1% |
| Deferred charges and accrued income | 490/1 | €4,652 | €112 | -€4,540 | -97.6% |
| Total equity and liabilities | 10/49 | €36,482 | €72,700 | +€36,217 | +99.3% |
| Equity | 10/15 | €13,971 | -€11,087 | -€25,058 | |
| Profit (loss) carried forward | 14 | €13,971 | -€11,087 | -€25,058 | |
| Amounts payable | 17/49 | €22,511 | €83,787 | +€61,276 | +272.2% |
| Amounts payable within one year | 42/48 | €22,511 | €83,787 | +€61,276 | +272.2% |
| Trade debts | 44 | €10,893 | €38,764 | +€27,871 | +255.9% |
| Suppliers | 440/4 | €10,893 | €38,764 | +€27,871 | +255.9% |
| Taxes, remuneration and social security | 45 | €7,800 | €7,232 | -€567 | -7.3% |
| Taxes | 450/3 | €6,486 | €3,611 | -€2,875 | -44.3% |
| Remuneration and social security | 454/9 | €1,313 | €3,621 | +€2,308 | +175.7% |
| Other amounts payable | 47/48 | €3,818 | €37,790 | +€33,972 | +889.7% |
| Remuneration, social security and pensions | 62 | €14,595 | €16,825 | +€2,230 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,354 | €2,905 | +€551 | +23.4% |
| Other operating charges | 640/8 | €873 | €2,896 | +€2,023 | +231.6% |
| Gross operating margin | 9900 | €26,443 | €273 | -€26,170 | -99.0% |
| Operating profit (loss) | 9901 | €8,621 | -€22,353 | -€30,974 | |
| Financial income | 75/76B | €0 | €5 | +€5 | +5220.0% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +5220.0% |
| Financial charges | 65/66B | €740 | €2,566 | +€1,826 | +246.8% |
| Recurring financial charges | 65 | €740 | €2,566 | +€1,826 | +246.8% |
| Profit (loss) for the period before taxes | 9903 | €7,881 | -€24,914 | -€32,795 | |
| Income taxes | 67/77 | €1,479 | €144 | -€1,335 | -90.2% |
| Profit (loss) for the period | 9904 | €6,402 | -€25,058 | -€31,460 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,402 | -€25,058 | -€31,460 |
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 9 October 2026 via checked.be.