DICAR: 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.
What changed
DICAR
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.7m
2024 · €4.2m-€1.5m
Equity
€19.1m
2024 · €19.1m
Cash
€122,090
2024 · €406,279-€284,190
Balance sheet total
€67.2m
2024 · €66.4m+€856,685
Largest movements
Assets
- Stocks and contracts +€3.1m
up €3.1m (+5.7%), from €54.8m to €57.9m
- Receivables within one year -€1.9m
down €1.9m (-31.2%), from €5.9m to €4.1m
of which Trade receivables: -€1.3m
Equity and liabilities
- Short-term financial debts +€8.0m
up €8.0m (+80.2%), from €10.0m to €18.0m
- Other debts -€5.3m
down €5.3m (-29.1%), from €18.4m to €13.0m
- Advances received -€1.3m
down €1.3m (-33.6%), from €3.8m to €2.5m
- Trade debts -€1.1m
down €1.1m (-11.8%), from €9.7m to €8.6m
- Tax, wage and social debts +€1.1m
up €1.1m (+57.5%), from €2.0m to €3.1m
of which Taxes: +€955,496
Income statement
- Turnover +€15.0m
up €15.0m (+11.9%), from €127.0m to €142.0m
- Goods and materials +€13.8m
up €13.8m (+13.0%), from €105.9m to €119.6m
of which Purchases: +€11.9m
- Staff costs +€1.5m
up €1.5m (+17.2%), from €8.6m to €10.0m
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.
Result 2024
€4.2m
Turnover
+€15.0m
Other operating income
+€17,211
Goods and materials
-€13.8m
Services and other goods
-€427,146
Staff costs
-€1.5m
Depreciation
-€369,369
Provisions
+€150,199
Other operating charges
-€6,811
Other operating items
-€1.4m
Financial income
-€104,670
Financial charges
+€141,938
Taxes
+€687,577
Result 2025
€2.7m
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.
From operations
-€2.3m
Investment
-€3.3m
Financing
+€5.3m
Cash 2024
€406,279
From operations (derived)
-€2.3m
Net result for the year
+€2.7m
Depreciation
+€3.0m
Stocks and contracts
-€3.1m
Receivables within one year
+€1.9m
Deferred charges and accrued income
+€422,879
Provisions
-€271,088
Trade debts
-€1.1m
Tax, wage and social debts
+€1.1m
Advances received
-€1.3m
Other debts
-€5.3m
Accrued charges and deferred income
-€229,790
Investment (derived)
-€3.3m
Investment in fixed assets (net)
-€3.3m
Financing
+€5.3m
Short-term financial debts
+€8.0m
Contributions, distributions and other
-€2.7m
Cash 2025
€122,090
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,368,587 | €67,225,271 | +€856,685 | +1.3% |
| Fixed assets | 21/28 | €3,939,236 | €4,217,660 | +€278,423 | +7.1% |
| Intangible fixed assets | 21 | €419,387 | €540,649 | +€121,262 | +28.9% |
| Tangible fixed assets | 22/27 | €3,516,518 | €3,673,045 | +€156,526 | +4.5% |
| Land and buildings | 22 | - | €58,299 | +€58,299 | |
| Plant, machinery and equipment | 23 | €1,141,119 | €985,017 | -€156,102 | -13.7% |
| Furniture and vehicles | 24 | €2,375,400 | €2,597,403 | +€222,003 | +9.3% |
| Assets under construction and advance payments | 27 | - | €32,326 | +€32,326 | |
| Financial fixed assets | 28 | €3,331 | €3,966 | +€635 | +19.1% |
| Other financial fixed assets | 284/8 | €3,331 | €3,966 | +€635 | +19.1% |
| Amounts receivable and cash guarantees | 285/8 | €3,331 | €3,966 | +€635 | +19.1% |
| Current assets | 29/58 | €62,429,351 | €63,007,612 | +€578,261 | +0.9% |
| Stocks and contracts in progress | 3 | €54,794,305 | €57,937,164 | +€3.1m | +5.7% |
| Stocks | 30/36 | €54,794,305 | €57,937,164 | +€3.1m | +5.7% |
| Goods purchased for resale | 34 | €54,794,305 | €57,937,164 | +€3.1m | +5.7% |
| Amounts receivable within one year | 40/41 | €5,947,399 | €4,089,869 | -€1.9m | -31.2% |
| Trade receivables | 40 | €3,774,965 | €2,464,699 | -€1.3m | -34.7% |
| Other amounts receivable | 41 | €2,172,433 | €1,625,170 | -€547,263 | -25.2% |
| Cash at bank and in hand | 54/58 | €406,279 | €122,090 | -€284,190 | -69.9% |
| Deferred charges and accrued income | 490/1 | €1,281,367 | €858,489 | -€422,879 | -33.0% |
| Total equity and liabilities | 10/49 | €66,368,587 | €67,225,271 | +€856,685 | +1.3% |
| Equity | 10/15 | €19,145,727 | €19,145,727 | = | 0.0% |
| Contributions | 10/11 | €37,192 | €37,192 | = | 0.0% |
| Reserves | 13 | €19,060,204 | €19,060,204 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,719 | €3,719 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,719 | €3,719 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,593,794 | €15,044 | -€1.6m | -99.1% |
| Distributable reserves | 133 | €17,462,690 | €19,041,440 | +€1.6m | +9.0% |
| Profit (loss) carried forward | 14 | €48,332 | €48,332 | = | 0.0% |
| Provisions and deferred taxes | 16 | €829,445 | €558,357 | -€271,088 | -32.7% |
| Provisions for liabilities and charges | 160/5 | €829,445 | €558,357 | -€271,088 | -32.7% |
| Pensions and similar obligations | 160 | €406,334 | - | -€406,334 | |
| Other liabilities and charges | 164/5 | €423,111 | €558,357 | +€135,246 | +32.0% |
| Amounts payable | 17/49 | €46,393,415 | €47,521,187 | +€1.1m | +2.4% |
| Amounts payable within one year | 42/48 | €43,821,576 | €45,179,139 | +€1.4m | +3.1% |
| Financial debts | 43 | €9,964,738 | €17,957,073 | +€8.0m | +80.2% |
| Credit institutions | 430/8 | €9,964,738 | €17,957,073 | +€8.0m | +80.2% |
| Trade debts | 44 | €9,717,550 | €8,574,020 | -€1.1m | -11.8% |
| Suppliers | 440/4 | €9,717,550 | €8,574,020 | -€1.1m | -11.8% |
| Advances received on contracts in progress | 46 | €3,784,715 | €2,513,251 | -€1.3m | -33.6% |
| Taxes, remuneration and social security | 45 | €1,961,199 | €3,089,152 | +€1.1m | +57.5% |
| Taxes | 450/3 | €517,825 | €1,473,321 | +€955,496 | +184.5% |
| Remuneration and social security | 454/9 | €1,443,374 | €1,615,831 | +€172,457 | +11.9% |
| Other amounts payable | 47/48 | €18,393,374 | €13,045,642 | -€5.3m | -29.1% |
| Accrued charges and deferred income | 492/3 | €2,571,839 | €2,342,049 | -€229,790 | -8.9% |
| Operating income | 70/76A | €130,400,911 | €144,078,657 | +€13.7m | +10.5% |
| Turnover | 70 | €126,956,539 | €142,003,128 | +€15.0m | +11.9% |
| Other operating income | 74 | €1,103,742 | €1,120,953 | +€17,211 | +1.6% |
| Non-recurring operating income | 76A | €2,340,631 | €954,576 | -€1.4m | -59.2% |
| Operating charges | 60/66A | €124,898,700 | €140,787,850 | +€15.9m | +12.7% |
| Goods for resale, raw materials and consumables | 60 | €105,883,828 | €119,642,294 | +€13.8m | +13.0% |
| Purchases | 600/8 | €110,983,379 | €122,919,771 | +€11.9m | +10.8% |
| Change in stocks: decrease (increase) | 609 | -€5,099,551 | -€3,277,476 | +€1.8m | +35.7% |
| Services and other goods | 61 | €7,755,990 | €8,183,136 | +€427,146 | +5.5% |
| Remuneration, social security and pensions | 62 | €8,553,540 | €10,023,036 | +€1.5m | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,617,088 | €2,986,457 | +€369,369 | +14.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€120,889 | -€271,088 | -€150,199 | -124.2% |
| Other operating charges | 640/8 | €209,144 | €215,955 | +€6,811 | +3.3% |
| Non-recurring operating charges | 66A | - | €8,060 | +€8,060 | |
| Operating profit (loss) | 9901 | €5,502,211 | €3,290,806 | -€2.2m | -40.2% |
| Financial income | 75/76B | €995,668 | €890,998 | -€104,670 | -10.5% |
| Recurring financial income | 75 | €995,668 | €890,998 | -€104,670 | -10.5% |
| Income from current assets | 751 | €93,431 | €26,865 | -€66,566 | -71.2% |
| Other financial income | 752/9 | €902,237 | €864,133 | -€38,104 | -4.2% |
| Financial charges | 65/66B | €964,537 | €822,599 | -€141,938 | -14.7% |
| Recurring financial charges | 65 | €964,537 | €822,599 | -€141,938 | -14.7% |
| Debt charges | 650 | €929,079 | €794,481 | -€134,599 | -14.5% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €3,418 | - | -€3,418 | |
| Other financial charges | 652/9 | €32,040 | €28,118 | -€3,921 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €5,533,342 | €3,359,205 | -€2.2m | -39.3% |
| Income taxes | 67/77 | €1,339,878 | €652,301 | -€687,577 | -51.3% |
| Taxes | 670/3 | €1,339,878 | €652,301 | -€687,577 | -51.3% |
| Profit (loss) for the period | 9904 | €4,193,464 | €2,706,904 | -€1.5m | -35.4% |
| Transfer from tax-exempt reserves | 789 | €905,150 | - | -€905,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,098,614 | €2,706,904 | -€2.4m | -46.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.