Dicaline: 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.
Dicaline
Largest movements
- Receivables within one year -€1.3m
down €1.3m (-86.5%), from €1.5m to €208,073
of which Trade receivables: -€1.3m
- Tangible fixed assets +€307,189
up €307,189 (+31.2%), from €983,427 to €1.3m
of which Land and buildings: +€311,128
- Cash +€298,554
up €298,554 (+22.2%), from €1.3m to €1.6m
mainly Receivables within one year (+€1.3m) and Stocks and contracts (+€151,028)
- Stocks and contracts -€151,028
down €151,028 (-33.3%), from €453,084 to €302,056
- Tax, wage and social debts -€478,184
down €478,184 (-92.1%), from €519,107 to €40,923
of which Taxes: -€471,117
- Reserves -€187,500
down €187,500 (-9.5%), from €2.0m to €1.8m
- Other debts -€133,186
down €133,186 (-87.7%), from €151,800 to €18,614
- Trade debts -€62,100
down €62,100 (-92.3%), from €67,262 to €5,162
- Financial income -€1.2m
down €1.2m (-95.0%), from €1.3m to €65,793
of which Non-recurring financial income: -€1.3m
- Gross operating margin -€1.1m
down €1.1m (-87.8%), from €1.3m to €156,830
- Taxes -€611,134
down €611,134 (-92.3%), from €661,785 to €50,651
- Staff costs -€197,961
no longer reported in 2025 (was €197,961)
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 | €4,325,813 | €3,442,313 | -€883,500 | -20.4% |
| Fixed assets | 21/28 | €983,427 | €1,290,616 | +€307,189 | +31.2% |
| Tangible fixed assets | 22/27 | €983,427 | €1,290,616 | +€307,189 | +31.2% |
| Land and buildings | 22 | €267,699 | €578,827 | +€311,128 | +116% |
| Plant, machinery and equipment | 23 | €715,728 | €709,698 | -€6,030 | -0.8% |
| Furniture and vehicles | 24 | - | €2,091 | +€2,091 | |
| Current assets | 29/58 | €3,342,385 | €2,151,696 | -€1.2m | -35.6% |
| Stocks and contracts in progress | 3 | €453,084 | €302,056 | -€151,028 | -33.3% |
| Stocks | 30/36 | €453,084 | €302,056 | -€151,028 | -33.3% |
| Amounts receivable within one year | 40/41 | €1,546,288 | €208,073 | -€1.3m | -86.5% |
| Trade receivables | 40 | €1,546,288 | €199,580 | -€1.3m | -87.1% |
| Other amounts receivable | 41 | - | €8,493 | +€8,493 | |
| Cash at bank and in hand | 54/58 | €1,343,014 | €1,641,568 | +€298,554 | +22.2% |
| Total equity and liabilities | 10/49 | €4,325,813 | €3,442,313 | -€883,500 | -20.4% |
| Equity | 10/15 | €3,281,721 | €3,096,154 | -€185,567 | -5.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,963,444 | €1,775,944 | -€187,500 | -9.5% |
| Distributable reserves | 133 | €1,963,444 | €1,775,944 | -€187,500 | -9.5% |
| Profit (loss) carried forward | 14 | €1,218,276 | €1,220,209 | +€1,933 | +0.2% |
| Amounts payable | 17/49 | €1,044,092 | €346,159 | -€697,933 | -66.8% |
| Amounts payable after more than one year | 17 | €281,460 | €259,247 | -€22,212 | -7.9% |
| Financial debts | 170/4 | €281,460 | €259,247 | -€22,212 | -7.9% |
| Amounts payable within one year | 42/48 | €760,106 | €86,912 | -€673,195 | -88.6% |
| Current portion of amounts payable after more than one year | 42 | €21,937 | €22,212 | +€275 | +1.3% |
| Trade debts | 44 | €67,262 | €5,162 | -€62,100 | -92.3% |
| Suppliers | 440/4 | €67,262 | €5,162 | -€62,100 | -92.3% |
| Taxes, remuneration and social security | 45 | €519,107 | €40,923 | -€478,184 | -92.1% |
| Taxes | 450/3 | €512,041 | €40,923 | -€471,117 | -92.0% |
| Remuneration and social security | 454/9 | €7,066 | - | -€7,066 | |
| Other amounts payable | 47/48 | €151,800 | €18,614 | -€133,186 | -87.7% |
| Accrued charges and deferred income | 492/3 | €2,526 | - | -€2,526 | |
| Remuneration, social security and pensions | 62 | €197,961 | - | -€197,961 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,289 | €69,671 | +€1,381 | +2.0% |
| Other operating charges | 640/8 | €7,705 | €7,744 | +€39 | +0.5% |
| Gross operating margin | 9900 | €1,288,471 | €156,830 | -€1.1m | -87.8% |
| Operating profit (loss) | 9901 | €1,014,516 | €79,416 | -€935,100 | -92.2% |
| Financial income | 75/76B | €1,309,862 | €65,793 | -€1.2m | -95.0% |
| Recurring financial income | 75 | €18,810 | €65,793 | +€46,982 | +250% |
| Non-recurring financial income | 76B | €1,291,052 | - | -€1.3m | |
| Financial charges | 65/66B | €8,532 | €5,124 | -€3,408 | -39.9% |
| Recurring financial charges | 65 | €7,811 | €5,124 | -€2,688 | -34.4% |
| Non-recurring financial charges | 66B | €721 | - | -€721 | |
| Profit (loss) for the period before taxes | 9903 | €2,315,846 | €140,084 | -€2.2m | -94.0% |
| Income taxes | 67/77 | €661,785 | €50,651 | -€611,134 | -92.3% |
| Profit (loss) for the period | 9904 | €1,654,060 | €89,433 | -€1.6m | -94.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,654,060 | €89,433 | -€1.6m | -94.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.