DICAJO: 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.
DICAJO
Largest movements
- Tangible fixed assets -€36,236
down €36,236 (-3.8%), from €941,906 to €905,670
of which Other tangible fixed assets: -€26,135
- Profit (loss) carried forward -€40,061
down €40,061 (-9.7%), from -€412,572 to -€452,632
- Gross operating margin +€2,249
up €2,249 (+98.4%), from -€2,286 to -€37
- Other operating charges +€23
up €23 (+0.7%), from €3,347 to €3,370
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 | €943,514 | €906,568 | -€36,946 | -3.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €941,906 | €905,670 | -€36,236 | -3.8% |
| Tangible fixed assets | 22/27 | €941,906 | €905,670 | -€36,236 | -3.8% |
| Land and buildings | 22 | €237,981 | €228,155 | -€9,826 | -4.1% |
| Plant, machinery and equipment | 23 | €826 | €551 | -€275 | -33.3% |
| Other tangible fixed assets | 26 | €703,099 | €676,964 | -€26,135 | -3.7% |
| Current assets | 29/58 | €1,608 | €898 | -€710 | -44.1% |
| Cash at bank and in hand | 54/58 | €1,017 | €292 | -€726 | -71.3% |
| Deferred charges and accrued income | 490/1 | €591 | €607 | +€16 | +2.7% |
| Total equity and liabilities | 10/49 | €943,514 | €906,568 | -€36,946 | -3.9% |
| Equity | 10/15 | €38,258 | -€1,802 | -€40,061 | |
| Contributions | 10/11 | €450,830 | €450,830 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€412,572 | -€452,632 | -€40,061 | -9.7% |
| Amounts payable | 17/49 | €905,255 | €908,370 | +€3,115 | +0.3% |
| Amounts payable within one year | 42/48 | €905,255 | €908,370 | +€3,115 | +0.3% |
| Trade debts | 44 | €1,482 | €292 | -€1,190 | -80.3% |
| Suppliers | 440/4 | €1,482 | €292 | -€1,190 | -80.3% |
| Other amounts payable | 47/48 | €903,773 | €908,078 | +€4,305 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,236 | €36,236 | = | 0.0% |
| Other operating charges | 640/8 | €3,347 | €3,370 | +€23 | +0.7% |
| Gross operating margin | 9900 | -€2,286 | -€37 | +€2,249 | +98.4% |
| Operating profit (loss) | 9901 | -€41,869 | -€39,643 | +€2,226 | +5.3% |
| Financial charges | 65/66B | €405 | €418 | +€13 | +3.1% |
| Recurring financial charges | 65 | €405 | €418 | +€13 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€42,274 | -€40,061 | +€2,213 | +5.2% |
| Profit (loss) for the period | 9904 | -€42,274 | -€40,061 | +€2,213 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,274 | -€40,061 | +€2,213 | +5.2% |
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 27 October 2026 via checked.be.