DICAVA: 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.
DICAVA
Largest movements
- Receivables within one year -€10,712
no longer reported in 2024 (was €10,712)
- Profit (loss) carried forward -€7,991
down €7,991 (-1.8%), from €438,251 to €430,260
- Trade debts -€7,086
down €7,086 (-40.1%), from €17,671 to €10,585
- Gross operating margin +€1,267
up €1,267 (+18.8%), from -€6,732 to -€5,466
- Depreciation +€947
up €947 (+101.2%), from €936 to €1,883
- Other operating charges +€152
up €152 (+34.0%), from €446 to €598
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 | €488,707 | €475,569 | -€13,138 | -2.7% |
| Fixed assets | 21/28 | €475,618 | €473,735 | -€1,883 | -0.4% |
| Tangible fixed assets | 22/27 | €475,618 | €473,735 | -€1,883 | -0.4% |
| Land and buildings | 22 | €475,618 | €473,735 | -€1,883 | -0.4% |
| Current assets | 29/58 | €13,089 | €1,834 | -€11,255 | -86.0% |
| Amounts receivable within one year | 40/41 | €10,712 | - | -€10,712 | |
| Other amounts receivable | 41 | €10,712 | - | -€10,712 | |
| Cash at bank and in hand | 54/58 | €2,377 | €1,834 | -€543 | -22.8% |
| Total equity and liabilities | 10/49 | €488,707 | €475,569 | -€13,138 | -2.7% |
| Equity | 10/15 | €454,683 | €446,692 | -€7,991 | -1.8% |
| Contributions | 10/11 | €14,949 | €14,949 | = | 0.0% |
| Capital | 10 | €14,949 | €14,949 | = | 0.0% |
| Issued capital | 100 | €14,949 | €14,949 | = | 0.0% |
| Reserves | 13 | €1,483 | €1,483 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,483 | €1,483 | = | 0.0% |
| Legal reserve | 130 | €1,483 | €1,483 | = | 0.0% |
| Profit (loss) carried forward | 14 | €438,251 | €430,260 | -€7,991 | -1.8% |
| Amounts payable | 17/49 | €34,025 | €28,877 | -€5,148 | -15.1% |
| Amounts payable within one year | 42/48 | €34,025 | €28,877 | -€5,148 | -15.1% |
| Trade debts | 44 | €17,671 | €10,585 | -€7,086 | -40.1% |
| Suppliers | 440/4 | €17,671 | €10,585 | -€7,086 | -40.1% |
| Other amounts payable | 47/48 | €16,354 | €18,292 | +€1,938 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €936 | €1,883 | +€947 | +101.2% |
| Other operating charges | 640/8 | €446 | €598 | +€152 | +34.0% |
| Gross operating margin | 9900 | -€6,732 | -€5,466 | +€1,267 | +18.8% |
| Operating profit (loss) | 9901 | -€8,115 | -€7,947 | +€167 | +2.1% |
| Financial charges | 65/66B | - | €44 | +€44 | |
| Recurring financial charges | 65 | - | €44 | +€44 | |
| Profit (loss) for the period before taxes | 9903 | -€8,115 | -€7,991 | +€124 | +1.5% |
| Profit (loss) for the period | 9904 | -€8,115 | -€7,991 | +€124 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,115 | -€7,991 | +€124 | +1.5% |
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 7 October 2026 via checked.be.