DICAZA: 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.
DICAZA
Largest movements
- Receivables within one year -€19,770
down €19,770 (-41.9%), from €47,160 to €27,389
of which Trade receivables: -€21,421
- Cash +€18,332
up €18,332 (+612%), from €2,997 to €21,329
mainly Receivables within one year (+€19,770) and Other debts (+€12,434)
- Other debts +€12,434
up €12,434 (+15,481%), from €80 to €12,515
- Profit (loss) carried forward -€7,373
down €7,373 (-49.7%), from €14,835 to €7,461
- Debts after one year -€5,160
down €5,160 (-35.7%), from €14,456 to €9,296
- Tax, wage and social debts -€2,555
down €2,555 (-91.9%), from €2,779 to €224
- Trade debts +€1,188
up €1,188 (+22.5%), from €5,274 to €6,462
- Gross operating margin -€18,466
down €18,466, from €13,678 to -€4,789
- Taxes -€2,424
down €2,424 (-91.5%), from €2,648 to €224
- Financial charges -€333
down €333 (-14.3%), from €2,332 to €1,999
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 | €50,157 | €49,179 | -€978 | -1.9% |
| Current assets | 29/58 | €50,157 | €49,179 | -€978 | -1.9% |
| Amounts receivable within one year | 40/41 | €47,160 | €27,389 | -€19,770 | -41.9% |
| Trade receivables | 40 | €47,160 | €25,738 | -€21,421 | -45.4% |
| Other amounts receivable | 41 | - | €1,651 | +€1,651 | |
| Cash at bank and in hand | 54/58 | €2,997 | €21,329 | +€18,332 | +612% |
| Deferred charges and accrued income | 490/1 | - | €460 | +€460 | |
| Total equity and liabilities | 10/49 | €50,157 | €49,179 | -€978 | -1.9% |
| Equity | 10/15 | €22,895 | €15,521 | -€7,373 | -32.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,835 | €7,461 | -€7,373 | -49.7% |
| Amounts payable | 17/49 | €27,262 | €33,657 | +€6,395 | +23.5% |
| Amounts payable after more than one year | 17 | €14,456 | €9,296 | -€5,160 | -35.7% |
| Financial debts | 170/4 | €14,456 | €9,296 | -€5,160 | -35.7% |
| Amounts payable within one year | 42/48 | €12,806 | €24,362 | +€11,555 | +90.2% |
| Current portion of amounts payable after more than one year | 42 | €4,672 | €5,160 | +€488 | +10.4% |
| Trade debts | 44 | €5,274 | €6,462 | +€1,188 | +22.5% |
| Suppliers | 440/4 | €5,274 | €6,462 | +€1,188 | +22.5% |
| Taxes, remuneration and social security | 45 | €2,779 | €224 | -€2,555 | -91.9% |
| Taxes | 450/3 | €2,779 | €224 | -€2,555 | -91.9% |
| Other amounts payable | 47/48 | €80 | €12,515 | +€12,434 | +15,481% |
| Other operating charges | 640/8 | €243 | €361 | +€118 | +48.7% |
| Gross operating margin | 9900 | €13,678 | -€4,789 | -€18,466 | |
| Operating profit (loss) | 9901 | €13,435 | -€5,150 | -€18,585 | |
| Financial charges | 65/66B | €2,332 | €1,999 | -€333 | -14.3% |
| Recurring financial charges | 65 | €2,332 | €1,999 | -€333 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €11,103 | -€7,149 | -€18,252 | |
| Income taxes | 67/77 | €2,648 | €224 | -€2,424 | -91.5% |
| Profit (loss) for the period | 9904 | €8,455 | -€7,373 | -€15,828 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,455 | -€7,373 | -€15,828 |
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 18 October 2026 via checked.be.