DICAN: 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.
DICAN
Largest movements
- Cash -€5,631
down €5,631 (-39.7%), from €14,186 to €8,555
mainly Net result for the year (-€8,575) and Tax, wage and social debts (-€4)
- Tangible fixed assets -€2,079
down €2,079 (-3.6%), from €57,892 to €55,814
of which Land and buildings: -€1,607
- Profit (loss) carried forward -€8,575
down €8,575 (-16.0%), from €53,525 to €44,950
- Other operating charges -€1,164
down €1,164 (-47.9%), from €2,430 to €1,267
- Purchases and services -€322
down €322 (-5.9%), from €5,473 to €5,151
- Gross operating margin +€266
up €266 (+4.9%), from -€5,417 to -€5,151
- Depreciation -€75
down €75 (-3.5%), from €2,154 to €2,079
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.
Cash bridge derived
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 | €74,125 | €66,349 | -€7,777 | -10.5% |
| Fixed assets | 21/28 | €57,892 | €55,814 | -€2,079 | -3.6% |
| Tangible fixed assets | 22/27 | €57,892 | €55,814 | -€2,079 | -3.6% |
| Land and buildings | 22 | €54,529 | €52,922 | -€1,607 | -2.9% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €3,364 | €2,892 | -€472 | -14.0% |
| Current assets | 29/58 | €16,233 | €10,535 | -€5,698 | -35.1% |
| Amounts receivable within one year | 40/41 | €2,047 | €1,979 | -€67 | -3.3% |
| Trade receivables | 40 | €676 | €676 | = | 0.0% |
| Other amounts receivable | 41 | €1,371 | €1,303 | -€67 | -4.9% |
| Cash at bank and in hand | 54/58 | €14,186 | €8,555 | -€5,631 | -39.7% |
| Total equity and liabilities | 10/49 | €74,125 | €66,349 | -€7,777 | -10.5% |
| Equity | 10/15 | €73,985 | €65,410 | -€8,575 | -11.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,525 | €44,950 | -€8,575 | -16.0% |
| Amounts payable | 17/49 | €140 | €939 | +€799 | +569.6% |
| Amounts payable within one year | 42/48 | €140 | €939 | +€799 | +569.6% |
| Trade debts | 44 | €0 | €580 | +€580 | |
| Suppliers | 440/4 | €0 | €580 | +€580 | |
| Taxes, remuneration and social security | 45 | €4 | €0 | -€4 | -100.0% |
| Taxes | 450/3 | €4 | €0 | -€4 | -100.0% |
| Other amounts payable | 47/48 | €136 | €359 | +€222 | +163.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,473 | €5,151 | -€322 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,154 | €2,079 | -€75 | -3.5% |
| Other operating charges | 640/8 | €2,430 | €1,267 | -€1,164 | -47.9% |
| Gross operating margin | 9900 | -€5,417 | -€5,151 | +€266 | +4.9% |
| Operating profit (loss) | 9901 | -€10,001 | -€8,496 | +€1,505 | +15.0% |
| Financial charges | 65/66B | €57 | €79 | +€22 | +38.8% |
| Recurring financial charges | 65 | €57 | €79 | +€22 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,058 | -€8,575 | +€1,483 | +14.7% |
| Profit (loss) for the period | 9904 | -€10,058 | -€8,575 | +€1,483 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,058 | -€8,575 | +€1,483 | +14.7% |
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 12 October 2026 via checked.be.