DICASTRO: 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.
DICASTRO
Largest movements
- Tangible fixed assets +€34,097
up €34,097 (+4.2%), from €810,562 to €844,659
of which Land and buildings: +€39,344
- Other debts +€60,319
up €60,319 (+24.0%), from €251,080 to €311,399
- Debts after one year -€27,779
down €27,779 (-6.0%), from €464,988 to €437,209
- Gross operating margin -€4,026
down €4,026 (-8.8%), from €45,957 to €41,931
- Financial charges +€3,276
up €3,276 (+13.5%), from €24,254 to €27,530
- Depreciation -€1,135
down €1,135 (-7.5%), from €15,081 to €13,946
- Taxes -€609
down €609 (-98.5%), from €618 to €9
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.
Derived cash bridge
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 | €868,699 | €894,867 | +€26,168 | +3.0% |
| Fixed assets | 21/28 | €810,562 | €844,659 | +€34,097 | +4.2% |
| Tangible fixed assets | 22/27 | €810,562 | €844,659 | +€34,097 | +4.2% |
| Land and buildings | 22 | €736,919 | €776,263 | +€39,344 | +5.3% |
| Plant, machinery and equipment | 23 | €41,831 | €39,808 | -€2,023 | -4.8% |
| Furniture and vehicles | 24 | €31,812 | €28,588 | -€3,224 | -10.1% |
| Current assets | 29/58 | €58,137 | €50,208 | -€7,929 | -13.6% |
| Amounts receivable within one year | 40/41 | €18,666 | €17,373 | -€1,293 | -6.9% |
| Trade receivables | 40 | €18,666 | €17,373 | -€1,293 | -6.9% |
| Cash at bank and in hand | 54/58 | €37,846 | €31,512 | -€6,334 | -16.7% |
| Deferred charges and accrued income | 490/1 | €1,625 | €1,323 | -€302 | -18.6% |
| Total equity and liabilities | 10/49 | €868,699 | €894,867 | +€26,168 | +3.0% |
| Equity | 10/15 | €86,575 | €81,182 | -€5,393 | -6.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €24,700 | €24,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,980 | €2,980 | = | 0.0% |
| Legal reserve | 130 | €2,980 | €2,980 | = | 0.0% |
| Distributable reserves | 133 | €21,720 | €21,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€125 | -€5,518 | -€5,393 | -4,314% |
| Amounts payable | 17/49 | €782,124 | €813,685 | +€31,561 | +4.0% |
| Amounts payable after more than one year | 17 | €464,988 | €437,209 | -€27,779 | -6.0% |
| Financial debts | 170/4 | €464,988 | €437,209 | -€27,779 | -6.0% |
| Amounts payable within one year | 42/48 | €298,256 | €356,519 | +€58,263 | +19.5% |
| Financial debts | 43 | €27,660 | €27,915 | +€255 | +0.9% |
| Credit institutions | 430/8 | €27,660 | €27,915 | +€255 | +0.9% |
| Trade debts | 44 | €12,800 | €15,546 | +€2,746 | +21.5% |
| Suppliers | 440/4 | €12,800 | €15,546 | +€2,746 | +21.5% |
| Advances received on contracts in progress | 46 | €130 | €130 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,586 | €1,529 | -€5,057 | -76.8% |
| Taxes | 450/3 | €6,586 | €1,529 | -€5,057 | -76.8% |
| Other amounts payable | 47/48 | €251,080 | €311,399 | +€60,319 | +24.0% |
| Accrued charges and deferred income | 492/3 | €18,880 | €19,957 | +€1,077 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,081 | €13,946 | -€1,135 | -7.5% |
| Other operating charges | 640/8 | €6,297 | €5,839 | -€458 | -7.3% |
| Gross operating margin | 9900 | €45,957 | €41,931 | -€4,026 | -8.8% |
| Operating profit (loss) | 9901 | €24,579 | €22,146 | -€2,433 | -9.9% |
| Financial charges | 65/66B | €24,254 | €27,530 | +€3,276 | +13.5% |
| Recurring financial charges | 65 | €24,254 | €27,530 | +€3,276 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €325 | -€5,384 | -€5,709 | |
| Income taxes | 67/77 | €618 | €9 | -€609 | -98.5% |
| Profit (loss) for the period | 9904 | -€293 | -€5,393 | -€5,100 | -1,741% |
| Profit (loss) for the period to be appropriated | 9905 | -€293 | -€5,393 | -€5,100 | -1,741% |
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 14 October 2026 via checked.be.