DICABI: 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.
DICABI
Largest movements
- Receivables within one year -€45,610
down €45,610 (-44.0%), from €103,602 to €57,992
of which Other amounts receivable: -€45,251
- Tangible fixed assets -€17,116
down €17,116 (-22.5%), from €75,942 to €58,826
of which Furniture and vehicles: -€25,156
- Current investments +€15,000
up €15,000 (+6.0%), from €250,000 to €265,000
- Cash -€11,975
down €11,975 (-63.0%), from €19,000 to €7,025
mainly Contributions, distributions and other (-€261,366) and Current investments (-€15,000)
- Reserves -€196,285
down €196,285 (-63.4%), from €309,499 to €113,214
- Other debts +€142,393
up €142,393 (+119.7%), from €118,972 to €261,366
- Current portion of long-term debt -€10,545
down €10,545 (-100.0%), from €10,545 to €0
- Gross operating margin -€94,253
down €94,253 (-48.8%), from €193,105 to €98,852
- Taxes -€37,537
down €37,537 (-76.5%), from €49,069 to €11,532
- Financial income -€7,693
down €7,693 (-50.8%), from €15,138 to €7,445
of which Financial income: -€7,693
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 | €467,024 | €402,988 | -€64,036 | -13.7% |
| Fixed assets | 21/28 | €76,692 | €59,576 | -€17,116 | -22.3% |
| Tangible fixed assets | 22/27 | €75,942 | €58,826 | -€17,116 | -22.5% |
| Land and buildings | 22 | €821 | €10,452 | +€9,632 | +1173.2% |
| Plant, machinery and equipment | 23 | €2,428 | €836 | -€1,592 | -65.6% |
| Furniture and vehicles | 24 | €72,693 | €47,538 | -€25,156 | -34.6% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €390,332 | €343,412 | -€46,920 | -12.0% |
| Amounts receivable within one year | 40/41 | €103,602 | €57,992 | -€45,610 | -44.0% |
| Trade receivables | 40 | €359 | €0 | -€359 | -100.0% |
| Other amounts receivable | 41 | €103,243 | €57,992 | -€45,251 | -43.8% |
| Current investments | 50/53 | €250,000 | €265,000 | +€15,000 | +6.0% |
| Cash at bank and in hand | 54/58 | €19,000 | €7,025 | -€11,975 | -63.0% |
| Deferred charges and accrued income | 490/1 | €17,730 | €13,395 | -€4,335 | -24.4% |
| Total equity and liabilities | 10/49 | €467,024 | €402,988 | -€64,036 | -13.7% |
| Equity | 10/15 | €328,099 | €131,814 | -€196,285 | -59.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €309,499 | €113,214 | -€196,285 | -63.4% |
| Distributable reserves | 133 | €309,499 | €113,214 | -€196,285 | -63.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €138,925 | €271,174 | +€132,249 | +95.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €138,925 | €271,174 | +€132,249 | +95.2% |
| Current portion of amounts payable after more than one year | 42 | €10,545 | €0 | -€10,545 | -100.0% |
| Financial debts | 43 | €6,136 | €6,334 | +€199 | +3.2% |
| Other loans | 439 | €6,136 | €6,334 | +€199 | +3.2% |
| Trade debts | 44 | €973 | €1,174 | +€201 | +20.7% |
| Suppliers | 440/4 | €973 | €1,174 | +€201 | +20.7% |
| Taxes, remuneration and social security | 45 | €2,300 | €2,300 | = | 0.0% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Other amounts payable | 47/48 | €118,972 | €261,366 | +€142,393 | +119.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,543 | €27,340 | +€797 | +3.0% |
| Other operating charges | 640/8 | €1,594 | €1,645 | +€51 | +3.2% |
| Gross operating margin | 9900 | €193,105 | €98,852 | -€94,253 | -48.8% |
| Operating profit (loss) | 9901 | €164,968 | €69,866 | -€95,102 | -57.6% |
| Financial income | 75/76B | €15,138 | €7,445 | -€7,693 | -50.8% |
| Recurring financial income | 75 | €15,138 | €7,445 | -€7,693 | -50.8% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,035 | €698 | -€337 | -32.6% |
| Recurring financial charges | 65 | €1,035 | €698 | -€337 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €179,070 | €76,613 | -€102,457 | -57.2% |
| Income taxes | 67/77 | €49,069 | €11,532 | -€37,537 | -76.5% |
| Profit (loss) for the period | 9904 | €130,001 | €65,081 | -€64,920 | -49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €130,001 | €65,081 | -€64,920 | -49.9% |
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 11 October 2026 via checked.be.