Dicasa: 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.
Dicasa
Largest movements
- Cash -€129,524
down €129,524 (-85.5%), from €151,565 to €22,041
mainly Tax, wage and social debts (-€67,286) and Debts after one year (-€50,531)
- Receivables within one year -€62,149
down €62,149 (-46.8%), from €132,697 to €70,548
of which Trade receivables: -€68,946
- Stocks and contracts +€24,000
up €24,000 (+66.7%), from €36,000 to €60,000
- Tangible fixed assets -€11,319
down €11,319 (-3.4%), from €331,187 to €319,868
of which Furniture and vehicles: -€12,727
- Tax, wage and social debts -€67,286
down €67,286 (-76.8%), from €87,625 to €20,338
of which Taxes: -€70,486
- Debts after one year -€50,531
down €50,531 (-9.9%), from €512,462 to €461,931
- Other debts -€47,811
down €47,811 (-64.4%), from €74,283 to €26,471
- Trade debts -€21,093
down €21,093 (-21.9%), from €96,331 to €75,237
- Gross operating margin -€97,381
down €97,381 (-37.3%), from €260,984 to €163,603
- Staff costs +€45,733
up €45,733 (+115.5%), from €39,609 to €85,342
- Taxes -€22,516
down €22,516 (-86.2%), from €26,123 to €3,607
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 | €914,068 | €730,939 | -€183,129 | -20.0% |
| Fixed assets | 21/28 | €591,842 | €576,900 | -€14,942 | -2.5% |
| Intangible fixed assets | 21 | €260,655 | €257,032 | -€3,623 | -1.4% |
| Tangible fixed assets | 22/27 | €331,187 | €319,868 | -€11,319 | -3.4% |
| Land and buildings | 22 | €276,168 | €277,577 | +€1,408 | +0.5% |
| Furniture and vehicles | 24 | €55,018 | €42,291 | -€12,727 | -23.1% |
| Current assets | 29/58 | €322,226 | €154,039 | -€168,187 | -52.2% |
| Stocks and contracts in progress | 3 | €36,000 | €60,000 | +€24,000 | +66.7% |
| Stocks | 30/36 | €36,000 | €60,000 | +€24,000 | +66.7% |
| Amounts receivable within one year | 40/41 | €132,697 | €70,548 | -€62,149 | -46.8% |
| Trade receivables | 40 | €116,444 | €47,498 | -€68,946 | -59.2% |
| Other amounts receivable | 41 | €16,253 | €23,050 | +€6,797 | +41.8% |
| Cash at bank and in hand | 54/58 | €151,565 | €22,041 | -€129,524 | -85.5% |
| Deferred charges and accrued income | 490/1 | €1,963 | €1,449 | -€514 | -26.2% |
| Total equity and liabilities | 10/49 | €914,068 | €730,939 | -€183,129 | -20.0% |
| Equity | 10/15 | €94,227 | €96,429 | +€2,202 | +2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €74,227 | €76,429 | +€2,202 | +3.0% |
| Distributable reserves | 133 | €74,227 | €76,429 | +€2,202 | +3.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €819,840 | €634,510 | -€185,331 | -22.6% |
| Amounts payable after more than one year | 17 | €512,462 | €461,931 | -€50,531 | -9.9% |
| Financial debts | 170/4 | €512,462 | €461,931 | -€50,531 | -9.9% |
| Amounts payable within one year | 42/48 | €307,378 | €172,579 | -€134,799 | -43.9% |
| Current portion of amounts payable after more than one year | 42 | €49,140 | €50,531 | +€1,391 | +2.8% |
| Trade debts | 44 | €96,331 | €75,237 | -€21,093 | -21.9% |
| Suppliers | 440/4 | €96,331 | €75,237 | -€21,093 | -21.9% |
| Taxes, remuneration and social security | 45 | €87,625 | €20,338 | -€67,286 | -76.8% |
| Taxes | 450/3 | €77,916 | €7,430 | -€70,486 | -90.5% |
| Remuneration and social security | 454/9 | €9,709 | €12,909 | +€3,200 | +33.0% |
| Other amounts payable | 47/48 | €74,283 | €26,471 | -€47,811 | -64.4% |
| Remuneration, social security and pensions | 62 | €39,609 | €85,342 | +€45,733 | +115.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,935 | €59,866 | -€69 | -0.1% |
| Other operating charges | 640/8 | €2,511 | €2,324 | -€188 | -7.5% |
| Gross operating margin | 9900 | €260,984 | €163,603 | -€97,381 | -37.3% |
| Operating profit (loss) | 9901 | €158,928 | €16,071 | -€142,858 | -89.9% |
| Financial income | 75/76B | €85 | €307 | +€222 | +261.6% |
| Recurring financial income | 75 | €85 | €307 | +€222 | +261.6% |
| Financial charges | 65/66B | €11,608 | €10,569 | -€1,039 | -9.0% |
| Recurring financial charges | 65 | €11,608 | €10,569 | -€1,039 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €147,405 | €5,809 | -€141,597 | -96.1% |
| Income taxes | 67/77 | €26,123 | €3,607 | -€22,516 | -86.2% |
| Profit (loss) for the period | 9904 | €121,282 | €2,202 | -€119,081 | -98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €121,282 | €2,202 | -€119,081 | -98.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.