Dicavest: 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.
Dicavest
Largest movements
- Cash +€158,744
up €158,744 (+4464.6%), from €3,556 to €162,300
mainly Current investments (+€151,890) and Receivables within one year (+€7,500)
- Current investments -€151,890
no longer reported in 2025 (was €151,890)
- Receivables within one year -€7,500
down €7,500 (-84.7%), from €8,859 to €1,359
- Other debts -€7,200
down €7,200 (-1.4%), from €500,000 to €492,800
- Gross operating margin +€2,753
up €2,753 (+269.6%), from €1,021 to €3,774
- Other operating charges -€1,838
down €1,838 (-93.4%), from €1,968 to €130
- Financial income -€1,453
down €1,453 (-28.0%), from €5,196 to €3,743
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 | €668,739 | €663,720 | -€5,019 | -0.8% |
| Fixed assets | 21/28 | €504,434 | €500,061 | -€4,373 | -0.9% |
| Tangible fixed assets | 22/27 | €504,434 | €500,061 | -€4,373 | -0.9% |
| Land and buildings | 22 | €504,434 | €500,061 | -€4,373 | -0.9% |
| Current assets | 29/58 | €164,304 | €163,658 | -€646 | -0.4% |
| Amounts receivable within one year | 40/41 | €8,859 | €1,359 | -€7,500 | -84.7% |
| Other amounts receivable | 41 | €8,859 | €1,359 | -€7,500 | -84.7% |
| Current investments | 50/53 | €151,890 | - | -€151,890 | |
| Cash at bank and in hand | 54/58 | €3,556 | €162,300 | +€158,744 | +4464.6% |
| Total equity and liabilities | 10/49 | €668,739 | €663,720 | -€5,019 | -0.8% |
| Equity | 10/15 | €166,935 | €169,683 | +€2,748 | +1.6% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Revaluation surpluses | 12 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,943 | -€4,196 | +€2,748 | +39.6% |
| Amounts payable | 17/49 | €501,803 | €494,036 | -€7,767 | -1.5% |
| Amounts payable within one year | 42/48 | €500,000 | €494,036 | -€5,964 | -1.2% |
| Trade debts | 44 | - | €1,236 | +€1,236 | |
| Suppliers | 440/4 | - | €1,236 | +€1,236 | |
| Other amounts payable | 47/48 | €500,000 | €492,800 | -€7,200 | -1.4% |
| Accrued charges and deferred income | 492/3 | €1,803 | €0 | -€1,803 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,373 | €4,373 | = | 0.0% |
| Other operating charges | 640/8 | €1,968 | €130 | -€1,838 | -93.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,021 | €3,774 | +€2,753 | +269.6% |
| Operating profit (loss) | 9901 | -€5,320 | -€730 | +€4,591 | +86.3% |
| Financial income | 75/76B | €5,196 | €3,743 | -€1,453 | -28.0% |
| Recurring financial income | 75 | €5,196 | €3,743 | -€1,453 | -28.0% |
| Financial charges | 65/66B | €270 | €265 | -€5 | -1.7% |
| Recurring financial charges | 65 | €270 | €265 | -€5 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€395 | €2,748 | +€3,142 | |
| Profit (loss) for the period | 9904 | -€395 | €2,748 | +€3,142 | |
| Profit (loss) for the period to be appropriated | 9905 | -€395 | €2,748 | +€3,142 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.