DICD: 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.
DICD
Largest movements
- Tangible fixed assets -€37,150
down €37,150 (-27.9%), from €133,303 to €96,152
of which Furniture and vehicles: -€21,830
- Receivables within one year -€13,128
down €13,128 (-29.2%), from €44,904 to €31,776
of which Other amounts receivable: -€17,031
- Cash +€6,327
up €6,327 (+70.6%), from €8,958 to €15,285
mainly Depreciation (+€41,916) and Receivables within one year (+€13,128)
- Debts after one year -€36,842
down €36,842 (-33.6%), from €109,646 to €72,805
- Other debts -€15,482
down €15,482 (-80.8%), from €19,159 to €3,678
- Trade debts +€12,869
up €12,869 (+3616.7%), from €356 to €13,225
- Tax, wage and social debts -€5,142
down €5,142 (-83.4%), from €6,163 to €1,021
of which Taxes: -€5,636
- Profit (loss) carried forward +€4,958
up €4,958 (+64.1%), from €7,731 to €12,688
- Gross operating margin -€35,765
down €35,765 (-37.7%), from €94,940 to €59,175
- Staff costs -€26,868
down €26,868 (-82.8%), from €32,458 to €5,590
- Financial charges -€7,852
down €7,852 (-73.4%), from €10,705 to €2,852
of which Financial charges: -€4,746
- Depreciation +€1,867
up €1,867 (+4.7%), from €40,049 to €41,916
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 | €188,187 | €144,748 | -€43,439 | -23.1% |
| Fixed assets | 21/28 | €133,438 | €96,287 | -€37,150 | -27.8% |
| Tangible fixed assets | 22/27 | €133,303 | €96,152 | -€37,150 | -27.9% |
| Plant, machinery and equipment | 23 | €62,063 | €46,743 | -€15,320 | -24.7% |
| Furniture and vehicles | 24 | €71,240 | €49,409 | -€21,830 | -30.6% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €54,749 | €48,461 | -€6,289 | -11.5% |
| Amounts receivable within one year | 40/41 | €44,904 | €31,776 | -€13,128 | -29.2% |
| Trade receivables | 40 | €15,785 | €19,687 | +€3,903 | +24.7% |
| Other amounts receivable | 41 | €29,119 | €12,088 | -€17,031 | -58.5% |
| Cash at bank and in hand | 54/58 | €8,958 | €15,285 | +€6,327 | +70.6% |
| Deferred charges and accrued income | 490/1 | €888 | €1,400 | +€512 | +57.7% |
| Total equity and liabilities | 10/49 | €188,187 | €144,748 | -€43,439 | -23.1% |
| Equity | 10/15 | €12,731 | €17,688 | +€4,958 | +38.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,731 | €12,688 | +€4,958 | +64.1% |
| Amounts payable | 17/49 | €175,457 | €127,059 | -€48,397 | -27.6% |
| Amounts payable after more than one year | 17 | €109,646 | €72,805 | -€36,842 | -33.6% |
| Financial debts | 170/4 | €109,646 | €72,805 | -€36,842 | -33.6% |
| Amounts payable within one year | 42/48 | €65,810 | €54,252 | -€11,559 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €40,132 | €36,328 | -€3,804 | -9.5% |
| Trade debts | 44 | €356 | €13,225 | +€12,869 | +3616.7% |
| Suppliers | 440/4 | €356 | €13,225 | +€12,869 | +3616.7% |
| Taxes, remuneration and social security | 45 | €6,163 | €1,021 | -€5,142 | -83.4% |
| Taxes | 450/3 | €6,086 | €450 | -€5,636 | -92.6% |
| Remuneration and social security | 454/9 | €77 | €571 | +€494 | +640.8% |
| Other amounts payable | 47/48 | €19,159 | €3,678 | -€15,482 | -80.8% |
| Accrued charges and deferred income | 492/3 | - | €3 | +€3 | |
| Non-recurring operating income | 76A | - | €6,440 | +€6,440 | |
| Remuneration, social security and pensions | 62 | €32,458 | €5,590 | -€26,868 | -82.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,049 | €41,916 | +€1,867 | +4.7% |
| Other operating charges | 640/8 | €1,107 | €794 | -€313 | -28.3% |
| Non-recurring operating charges | 66A | €250 | - | -€250 | |
| Gross operating margin | 9900 | €94,940 | €59,175 | -€35,765 | -37.7% |
| Operating profit (loss) | 9901 | €21,077 | €10,876 | -€10,201 | -48.4% |
| Financial income | 75/76B | €480 | €118 | -€361 | -75.4% |
| Recurring financial income | 75 | €480 | €118 | -€361 | -75.4% |
| Financial charges | 65/66B | €10,705 | €2,852 | -€7,852 | -73.4% |
| Recurring financial charges | 65 | €7,598 | €2,852 | -€4,746 | -62.5% |
| Non-recurring financial charges | 66B | €3,107 | - | -€3,107 | |
| Profit (loss) for the period before taxes | 9903 | €10,851 | €8,141 | -€2,710 | -25.0% |
| Income taxes | 67/77 | €3,650 | €3,184 | -€466 | -12.8% |
| Profit (loss) for the period | 9904 | €7,202 | €4,958 | -€2,244 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,202 | €4,958 | -€2,244 | -31.2% |
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 29 September 2026 via checked.be.