DICALITE TRADING: 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.
DICALITE TRADING
Largest movements
- Cash -€638,212
down €638,212 (-82.5%), from €773,317 to €135,105
mainly Trade debts (-€714,011) and Stocks and contracts (-€455,665)
- Stocks and contracts +€455,665
up €455,665 (+27.3%), from €1.7m to €2.1m
- Financial fixed assets -€165,000
down €165,000 (-28.1%), from €587,596 to €422,596
- Receivables within one year +€71,892
up €71,892 (+5.3%), from €1.4m to €1.4m
of which Trade receivables: +€80,891
- Trade debts -€714,011
down €714,011 (-60.0%), from €1.2m to €475,292
- Debts after one year +€500,000
new in 2025: €500,000
- Short-term financial debts -€400,000
no longer reported in 2025 (was €400,000)
- Profit (loss) carried forward +€284,059
up €284,059 (+22.4%), from €1.3m to €1.6m
- Gross operating margin +€209,017
up €209,017 (+23.5%), from €890,106 to €1.1m
- Staff costs +€82,306
up €82,306 (+12.8%), from €642,532 to €724,838
- Taxes +€35,426
up €35,426 (+55.3%), from €64,082 to €99,508
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 | €4,396,724 | €4,121,290 | -€275,434 | -6.3% |
| Fixed assets | 21/28 | €587,596 | €422,596 | -€165,000 | -28.1% |
| Financial fixed assets | 28 | €587,596 | €422,596 | -€165,000 | -28.1% |
| Current assets | 29/58 | €3,809,128 | €3,698,694 | -€110,434 | -2.9% |
| Stocks and contracts in progress | 3 | €1,666,283 | €2,121,948 | +€455,665 | +27.3% |
| Stocks | 30/36 | €1,666,283 | €2,121,948 | +€455,665 | +27.3% |
| Amounts receivable within one year | 40/41 | €1,364,788 | €1,436,680 | +€71,892 | +5.3% |
| Trade receivables | 40 | €1,269,557 | €1,350,448 | +€80,891 | +6.4% |
| Other amounts receivable | 41 | €95,231 | €86,232 | -€8,999 | -9.4% |
| Cash at bank and in hand | 54/58 | €773,317 | €135,105 | -€638,212 | -82.5% |
| Deferred charges and accrued income | 490/1 | €4,740 | €4,961 | +€221 | +4.7% |
| Total equity and liabilities | 10/49 | €4,396,724 | €4,121,290 | -€275,434 | -6.3% |
| Equity | 10/15 | €2,579,318 | €2,863,377 | +€284,059 | +11.0% |
| Contributions | 10/11 | €1,191,341 | €1,191,341 | = | 0.0% |
| Capital | 10 | €1,191,341 | €1,191,341 | = | 0.0% |
| Issued capital | 100 | €1,191,341 | €1,191,341 | = | 0.0% |
| Reserves | 13 | €119,134 | €119,134 | = | 0.0% |
| Non-distributable reserves | 130/1 | €119,134 | €119,134 | = | 0.0% |
| Legal reserve | 130 | €119,134 | €119,134 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,268,843 | €1,552,902 | +€284,059 | +22.4% |
| Amounts payable | 17/49 | €1,817,406 | €1,257,913 | -€559,493 | -30.8% |
| Amounts payable after more than one year | 17 | - | €500,000 | +€500,000 | |
| Financial debts | 170/4 | - | €500,000 | +€500,000 | |
| Amounts payable within one year | 42/48 | €1,801,586 | €724,024 | -€1.1m | -59.8% |
| Financial debts | 43 | €400,000 | - | -€400,000 | |
| Other loans | 439 | €400,000 | - | -€400,000 | |
| Trade debts | 44 | €1,189,303 | €475,292 | -€714,011 | -60.0% |
| Suppliers | 440/4 | €1,189,303 | €475,292 | -€714,011 | -60.0% |
| Taxes, remuneration and social security | 45 | €211,888 | €247,670 | +€35,782 | +16.9% |
| Taxes | 450/3 | €104,145 | €111,502 | +€7,357 | +7.1% |
| Remuneration and social security | 454/9 | €107,743 | €136,168 | +€28,425 | +26.4% |
| Other amounts payable | 47/48 | €395 | €1,062 | +€667 | +169% |
| Accrued charges and deferred income | 492/3 | €15,820 | €33,889 | +€18,069 | +114% |
| Remuneration, social security and pensions | 62 | €642,532 | €724,838 | +€82,306 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €0 | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,000 | €4,098 | -€4,902 | -54.5% |
| Other operating charges | 640/8 | €674 | €1,628 | +€954 | +142% |
| Gross operating margin | 9900 | €890,106 | €1,099,123 | +€209,017 | +23.5% |
| Operating profit (loss) | 9901 | €237,900 | €368,559 | +€130,659 | +54.9% |
| Financial income | 75/76B | €36,171 | €46,803 | +€10,632 | +29.4% |
| Recurring financial income | 75 | €36,171 | €46,803 | +€10,632 | +29.4% |
| Financial charges | 65/66B | €36,210 | €31,795 | -€4,415 | -12.2% |
| Recurring financial charges | 65 | €36,210 | €31,795 | -€4,415 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €237,861 | €383,567 | +€145,706 | +61.3% |
| Income taxes | 67/77 | €64,082 | €99,508 | +€35,426 | +55.3% |
| Profit (loss) for the period | 9904 | €173,779 | €284,059 | +€110,280 | +63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €173,779 | €284,059 | +€110,280 | +63.5% |
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 13 October 2026 via checked.be.