DICASSO: 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.
DICASSO
Largest movements
- Receivables within one year +€20,373
up €20,373 (+164.3%), from €12,400 to €32,773
of which Trade receivables: +€20,315
- Tangible fixed assets +€19,467
up €19,467 (+144.8%), from €13,447 to €32,914
of which Furniture and vehicles: +€21,127
- Cash -€14,446
down €14,446 (-99.4%), from €14,526 to €81
mainly Investment in fixed assets (net) (-€30,534) and Receivables within one year (-€20,373)
- Debts after one year +€9,751
new in 2024: €9,751
- Current portion of long-term debt +€8,633
new in 2024: €8,633
- Tax, wage and social debts +€4,608
up €4,608 (+47.1%), from €9,778 to €14,386
of which Remuneration and social security: +€10,113
- Other debts +€3,096
new in 2024: €3,096
- Profit (loss) carried forward -€1,889
down €1,889 (-8.2%), from €23,109 to €21,220
- Staff costs +€42,707
new in 2024: €42,707
- Gross operating margin +€40,998
up €40,998 (+227.0%), from €18,065 to €59,062
- Depreciation +€5,617
up €5,617 (+103.1%), from €5,450 to €11,067
- Financial charges +€4,369
up €4,369 (+533.7%), from €818 to €5,187
- Taxes -€2,364
down €2,364 (-87.3%), from €2,707 to €343
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,374 | €65,768 | +€25,394 | +62.9% |
| Fixed assets | 21/28 | €13,447 | €32,914 | +€19,467 | +144.8% |
| Tangible fixed assets | 22/27 | €13,447 | €32,914 | +€19,467 | +144.8% |
| Plant, machinery and equipment | 23 | €13,447 | €11,787 | -€1,660 | -12.3% |
| Furniture and vehicles | 24 | - | €21,127 | +€21,127 | |
| Current assets | 29/58 | €26,927 | €32,854 | +€5,927 | +22.0% |
| Amounts receivable within one year | 40/41 | €12,400 | €32,773 | +€20,373 | +164.3% |
| Trade receivables | 40 | €7,255 | €27,569 | +€20,315 | +280.0% |
| Other amounts receivable | 41 | €5,145 | €5,204 | +€58 | +1.1% |
| Cash at bank and in hand | 54/58 | €14,526 | €81 | -€14,446 | -99.4% |
| Total equity and liabilities | 10/49 | €40,374 | €65,768 | +€25,394 | +62.9% |
| Equity | 10/15 | €25,609 | €23,720 | -€1,889 | -7.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,109 | €21,220 | -€1,889 | -8.2% |
| Amounts payable | 17/49 | €14,764 | €42,048 | +€27,284 | +184.8% |
| Amounts payable after more than one year | 17 | - | €9,751 | +€9,751 | |
| Financial debts | 170/4 | - | €9,751 | +€9,751 | |
| Amounts payable within one year | 42/48 | €14,764 | €32,296 | +€17,532 | +118.7% |
| Current portion of amounts payable after more than one year | 42 | - | €8,633 | +€8,633 | |
| Trade debts | 44 | €4,986 | €6,181 | +€1,195 | +24.0% |
| Suppliers | 440/4 | €4,986 | €6,181 | +€1,195 | +24.0% |
| Taxes, remuneration and social security | 45 | €9,778 | €14,386 | +€4,608 | +47.1% |
| Taxes | 450/3 | €9,778 | €4,273 | -€5,505 | -56.3% |
| Remuneration and social security | 454/9 | - | €10,113 | +€10,113 | |
| Other amounts payable | 47/48 | - | €3,096 | +€3,096 | |
| Remuneration, social security and pensions | 62 | - | €42,707 | +€42,707 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,450 | €11,067 | +€5,617 | +103.1% |
| Other operating charges | 640/8 | €1,658 | €1,650 | -€8 | -0.5% |
| Gross operating margin | 9900 | €18,065 | €59,062 | +€40,998 | +227.0% |
| Operating profit (loss) | 9901 | €10,956 | €3,639 | -€7,318 | -66.8% |
| Financial income | 75/76B | €20 | €2 | -€18 | -90.0% |
| Recurring financial income | 75 | €20 | €2 | -€18 | -90.0% |
| Financial charges | 65/66B | €818 | €5,187 | +€4,369 | +533.7% |
| Recurring financial charges | 65 | €818 | €5,187 | +€4,369 | +533.7% |
| Profit (loss) for the period before taxes | 9903 | €10,158 | -€1,546 | -€11,704 | |
| Income taxes | 67/77 | €2,707 | €343 | -€2,364 | -87.3% |
| Profit (loss) for the period | 9904 | €7,450 | -€1,889 | -€9,340 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,450 | -€1,889 | -€9,340 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.