DICARTIS: 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.
DICARTIS
Largest movements
- Stocks and contracts -€19,850
down €19,850 (-70.0%), from €28,350 to €8,500
- Receivables within one year +€8,433
up €8,433 (+48.5%), from €17,378 to €25,811
of which Trade receivables: +€8,106
- Tangible fixed assets -€2,790
down €2,790 (-29.3%), from €9,511 to €6,721
of which Furniture and vehicles: -€2,641
- Profit (loss) carried forward -€15,916
down €15,916, from €1,749 to -€14,167
- Other debts +€6,545
up €6,545 (+47.3%), from €13,834 to €20,380
- Tax, wage and social debts -€3,202
down €3,202 (-32.4%), from €9,883 to €6,681
of which Remuneration and social security: -€2,248
- Short-term financial debts -€1,141
down €1,141 (-32.3%), from €3,529 to €2,387
- Trade debts -€686
down €686 (-7.4%), from €9,333 to €8,647
- Staff costs -€29,635
down €29,635 (-92.9%), from €31,917 to €2,282
- Gross operating margin -€25,815
down €25,815 (-60.6%), from €42,571 to €16,756
- Taxes +€1,351
up €1,351 (+58.6%), from €2,308 to €3,659
- Other operating charges +€741
up €741 (+27.5%), from €2,693 to €3,435
- Financial charges -€439
down €439 (-39.8%), from €1,104 to €665
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 | €56,893 | €42,493 | -€14,400 | -25.3% |
| Fixed assets | 21/28 | €9,511 | €6,721 | -€2,790 | -29.3% |
| Tangible fixed assets | 22/27 | €9,511 | €6,721 | -€2,790 | -29.3% |
| Plant, machinery and equipment | 23 | €853 | €708 | -€145 | -17.0% |
| Furniture and vehicles | 24 | €8,653 | €6,013 | -€2,641 | -30.5% |
| Other tangible fixed assets | 26 | €4 | €0 | -€4 | -100.0% |
| Current assets | 29/58 | €47,382 | €35,772 | -€11,610 | -24.5% |
| Stocks and contracts in progress | 3 | €28,350 | €8,500 | -€19,850 | -70.0% |
| Stocks | 30/36 | €28,350 | €8,500 | -€19,850 | -70.0% |
| Amounts receivable within one year | 40/41 | €17,378 | €25,811 | +€8,433 | +48.5% |
| Trade receivables | 40 | €17,257 | €25,364 | +€8,106 | +47.0% |
| Other amounts receivable | 41 | €121 | €447 | +€326 | +269.6% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €1,654 | €1,461 | -€193 | -11.6% |
| Total equity and liabilities | 10/49 | €56,893 | €42,493 | -€14,400 | -25.3% |
| Equity | 10/15 | €20,314 | €4,398 | -€15,916 | -78.3% |
| Contributions | 10/11 | €18,565 | €18,565 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,749 | -€14,167 | -€15,916 | |
| Amounts payable | 17/49 | €36,579 | €38,095 | +€1,516 | +4.1% |
| Amounts payable within one year | 42/48 | €36,579 | €38,095 | +€1,516 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €3,529 | €2,387 | -€1,141 | -32.3% |
| Credit institutions | 430/8 | €3,529 | €2,387 | -€1,141 | -32.3% |
| Trade debts | 44 | €9,333 | €8,647 | -€686 | -7.4% |
| Suppliers | 440/4 | €9,333 | €8,647 | -€686 | -7.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €9,883 | €6,681 | -€3,202 | -32.4% |
| Taxes | 450/3 | €7,458 | €6,504 | -€954 | -12.8% |
| Remuneration and social security | 454/9 | €2,425 | €177 | -€2,248 | -92.7% |
| Other amounts payable | 47/48 | €13,834 | €20,380 | +€6,545 | +47.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €31,917 | €2,282 | -€29,635 | -92.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,833 | €2,790 | -€43 | -1.5% |
| Other operating charges | 640/8 | €2,693 | €3,435 | +€741 | +27.5% |
| Non-recurring operating charges | 66A | - | €19,850 | +€19,850 | |
| Gross operating margin | 9900 | €42,571 | €16,756 | -€25,815 | -60.6% |
| Operating profit (loss) | 9901 | €5,128 | -€11,600 | -€16,728 | |
| Financial income | 75/76B | €119 | €8 | -€111 | -93.4% |
| Recurring financial income | 75 | €119 | €8 | -€111 | -93.4% |
| Financial charges | 65/66B | €1,104 | €665 | -€439 | -39.8% |
| Recurring financial charges | 65 | €1,104 | €665 | -€439 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €4,142 | -€12,257 | -€16,400 | |
| Income taxes | 67/77 | €2,308 | €3,659 | +€1,351 | +58.6% |
| Profit (loss) for the period | 9904 | €1,835 | -€15,916 | -€17,751 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,835 | -€15,916 | -€17,751 |
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.