Dicall Efficiency: 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.
Dicall Efficiency
Largest movements
- Cash -€66,860
down €66,860 (-58.6%), from €114,099 to €47,240
mainly Trade debts (-€79,680) and Accrued charges and deferred income (-€18,000)
- Receivables within one year -€5,572
down €5,572 (-14.4%), from €38,743 to €33,170
of which Trade receivables: -€3,847
- Stocks and contracts -€5,124
no longer reported in 2025 (was €5,124)
- Trade debts -€79,680
down €79,680 (-74.9%), from €106,390 to €26,710
- Accrued charges and deferred income -€18,000
no longer reported in 2025 (was €18,000)
- Reserves +€12,985
up €12,985 (+130%), from €9,950 to €22,935
of which Distributable reserves: +€12,985
- Tax, wage and social debts +€7,113
up €7,113 (+130%), from €5,477 to €12,590
- Gross operating margin +€4,825
up €4,825 (+28.6%), from €16,853 to €21,678
- Taxes +€1,813
up €1,813 (+34.2%), from €5,300 to €7,113
- Financial charges -€267
down €267 (-18.5%), from €1,447 to €1,180
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 | €218,428 | €140,711 | -€77,717 | -35.6% |
| Fixed assets | 21/28 | €60,000 | €60,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €60,000 | €60,000 | = | 0.0% |
| Land and buildings | 22 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €158,428 | €80,711 | -€77,717 | -49.1% |
| Stocks and contracts in progress | 3 | €5,124 | - | -€5,124 | |
| Stocks | 30/36 | €5,124 | - | -€5,124 | |
| Amounts receivable within one year | 40/41 | €38,743 | €33,170 | -€5,572 | -14.4% |
| Trade receivables | 40 | €30,108 | €26,260 | -€3,847 | -12.8% |
| Other amounts receivable | 41 | €8,635 | €6,910 | -€1,725 | -20.0% |
| Cash at bank and in hand | 54/58 | €114,099 | €47,240 | -€66,860 | -58.6% |
| Deferred charges and accrued income | 490/1 | €462 | €301 | -€161 | -34.8% |
| Total equity and liabilities | 10/49 | €218,428 | €140,711 | -€77,717 | -35.6% |
| Equity | 10/15 | €88,426 | €101,411 | +€12,985 | +14.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €9,950 | €22,935 | +€12,985 | +130% |
| Non-distributable reserves | 130/1 | €1,750 | €1,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,750 | €1,750 | = | 0.0% |
| Distributable reserves | 133 | €8,200 | €21,185 | +€12,985 | +158% |
| Profit (loss) carried forward | 14 | €16,976 | €16,976 | +€0 | 0.0% |
| Amounts payable | 17/49 | €130,002 | €39,300 | -€90,702 | -69.8% |
| Amounts payable within one year | 42/48 | €112,002 | €39,300 | -€72,702 | -64.9% |
| Trade debts | 44 | €106,390 | €26,710 | -€79,680 | -74.9% |
| Suppliers | 440/4 | €106,390 | €26,710 | -€79,680 | -74.9% |
| Taxes, remuneration and social security | 45 | €5,477 | €12,590 | +€7,113 | +130% |
| Taxes | 450/3 | €5,477 | €12,590 | +€7,113 | +130% |
| Other amounts payable | 47/48 | €135 | - | -€135 | |
| Accrued charges and deferred income | 492/3 | €18,000 | - | -€18,000 | |
| Non-recurring operating income | 76A | - | €18,135 | +€18,135 | |
| Remuneration, social security and pensions | 62 | €25 | - | -€25 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €16,853 | €21,678 | +€4,825 | +28.6% |
| Operating profit (loss) | 9901 | €16,441 | €21,279 | +€4,838 | +29.4% |
| Financial income | 75/76B | €104 | - | -€104 | |
| Recurring financial income | 75 | €104 | - | -€104 | |
| Financial charges | 65/66B | €1,447 | €1,180 | -€267 | -18.5% |
| Recurring financial charges | 65 | €1,447 | €1,180 | -€267 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €15,098 | €20,098 | +€5,001 | +33.1% |
| Income taxes | 67/77 | €5,300 | €7,113 | +€1,813 | +34.2% |
| Profit (loss) for the period | 9904 | €9,797 | €12,985 | +€3,188 | +32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,797 | €12,985 | +€3,188 | +32.5% |
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 17 October 2026 via checked.be.