DICALED: 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.
DICALED
Largest movements
- Receivables within one year +€9,284
up €9,284 (+70.3%), from €13,211 to €22,496
of which Trade receivables: +€9,206
- Deferred charges and accrued income -€8,612
down €8,612 (-82.5%), from €10,442 to €1,831
- Tangible fixed assets +€7,377
up €7,377 (+3.8%), from €195,208 to €202,586
of which Other tangible fixed assets: +€16,133
- Cash -€6,767
down €6,767 (-9.3%), from €72,898 to €66,131
mainly Investment in fixed assets (net) (-€20,218) and Other debts (-€13,475)
- Reserves +€36,060
up €36,060 (+83.1%), from €43,374 to €79,434
- Other debts -€13,475
down €13,475 (-16.5%), from €81,903 to €68,428
- Debts after one year -€10,963
down €10,963 (-8.4%), from €129,991 to €119,028
- Short-term financial debts -€9,046
down €9,046 (-93.1%), from €9,716 to €670
- Tax, wage and social debts -€7,273
down €7,273 (-66.5%), from €10,945 to €3,672
- Gross operating margin -€10,088
down €10,088 (-12.2%), from €82,749 to €72,661
- Other operating charges -€2,395
down €2,395 (-37.4%), from €6,407 to €4,012
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €291,760 | €293,043 | +€1,283 | +0.4% |
| Fixed assets | 21/28 | €195,208 | €202,586 | +€7,377 | +3.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €195,208 | €202,586 | +€7,377 | +3.8% |
| Land and buildings | 22 | €179,093 | €173,543 | -€5,550 | -3.1% |
| Plant, machinery and equipment | 23 | €5,634 | €5,518 | -€115 | -2.0% |
| Furniture and vehicles | 24 | €10,482 | €7,392 | -€3,090 | -29.5% |
| Other tangible fixed assets | 26 | €0 | €16,133 | +€16,133 | |
| Current assets | 29/58 | €96,552 | €90,457 | -€6,094 | -6.3% |
| Amounts receivable within one year | 40/41 | €13,211 | €22,496 | +€9,284 | +70.3% |
| Trade receivables | 40 | €13,098 | €22,303 | +€9,206 | +70.3% |
| Other amounts receivable | 41 | €113 | €192 | +€79 | +69.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €72,898 | €66,131 | -€6,767 | -9.3% |
| Deferred charges and accrued income | 490/1 | €10,442 | €1,831 | -€8,612 | -82.5% |
| Total equity and liabilities | 10/49 | €291,760 | €293,043 | +€1,283 | +0.4% |
| Equity | 10/15 | €43,474 | €79,534 | +€36,060 | +82.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €43,374 | €79,434 | +€36,060 | +83.1% |
| Distributable reserves | 133 | €43,374 | €79,434 | +€36,060 | +83.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €248,285 | €213,509 | -€34,777 | -14.0% |
| Amounts payable after more than one year | 17 | €129,991 | €119,028 | -€10,963 | -8.4% |
| Financial debts | 170/4 | €129,991 | €119,028 | -€10,963 | -8.4% |
| Amounts payable within one year | 42/48 | €118,294 | €94,481 | -€23,813 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €11,801 | €18,657 | +€6,856 | +58.1% |
| Financial debts | 43 | €9,716 | €670 | -€9,046 | -93.1% |
| Credit institutions | 430/8 | €9,716 | €670 | -€9,046 | -93.1% |
| Trade debts | 44 | €3,929 | €3,055 | -€874 | -22.3% |
| Suppliers | 440/4 | €3,929 | €3,055 | -€874 | -22.3% |
| Taxes, remuneration and social security | 45 | €10,945 | €3,672 | -€7,273 | -66.5% |
| Taxes | 450/3 | €10,945 | €3,672 | -€7,273 | -66.5% |
| Other amounts payable | 47/48 | €81,903 | €68,428 | -€13,475 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,368 | €12,841 | +€473 | +3.8% |
| Other operating charges | 640/8 | €6,407 | €4,012 | -€2,395 | -37.4% |
| Gross operating margin | 9900 | €82,749 | €72,661 | -€10,088 | -12.2% |
| Operating profit (loss) | 9901 | €63,974 | €55,809 | -€8,165 | -12.8% |
| Financial income | 75/76B | €19 | €6 | -€13 | -66.8% |
| Recurring financial income | 75 | €19 | €6 | -€13 | -66.8% |
| Financial charges | 65/66B | €3,949 | €3,710 | -€239 | -6.1% |
| Recurring financial charges | 65 | €3,949 | €3,710 | -€239 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €60,045 | €52,106 | -€7,939 | -13.2% |
| Income taxes | 67/77 | €16,670 | €16,046 | -€624 | -3.7% |
| Profit (loss) for the period | 9904 | €43,374 | €36,060 | -€7,315 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,374 | €36,060 | -€7,315 | -16.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.