DICE CONSULTING: 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.
DICE CONSULTING
Largest movements
- Receivables after one year +€30,000
up €30,000 (+300.0%), from €10,000 to €40,000
- Cash +€22,571
up €22,571 (+85.0%), from €26,559 to €49,130
mainly Net result for the year (+€39,989) and Depreciation (+€14,323)
- Tangible fixed assets -€10,790
down €10,790 (-25.7%), from €42,062 to €31,272
of which Land and buildings: -€13,995
- Receivables within one year +€8,980
up €8,980 (+37.1%), from €24,223 to €33,202
of which Trade receivables: +€17,130
- Reserves +€39,989
up €39,989 (+64.1%), from €62,377 to €102,366
of which Distributable reserves: +€39,989
- Tax, wage and social debts +€8,661
up €8,661 (+54.4%), from €15,927 to €24,588
- Other debts +€5,358
new in 2025: €5,358
- Trade debts -€4,761
down €4,761 (-65.0%), from €7,328 to €2,567
- Gross operating margin +€12,514
up €12,514 (+20.8%), from €60,090 to €72,604
- Taxes +€10,080
up €10,080 (+160.3%), from €6,290 to €16,370
- Write-downs -€4,500
down €4,500, from €3,000 to -€1,500
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 | €104,232 | €154,740 | +€50,508 | +48.5% |
| Fixed assets | 21/28 | €42,062 | €31,272 | -€10,790 | -25.7% |
| Tangible fixed assets | 22/27 | €42,062 | €31,272 | -€10,790 | -25.7% |
| Land and buildings | 22 | €41,782 | €27,786 | -€13,995 | -33.5% |
| Plant, machinery and equipment | 23 | €280 | €3,486 | +€3,206 | +1145.1% |
| Current assets | 29/58 | €62,171 | €123,468 | +€61,298 | +98.6% |
| Amounts receivable after more than one year | 29 | €10,000 | €40,000 | +€30,000 | +300.0% |
| Other amounts receivable | 291 | €10,000 | €40,000 | +€30,000 | +300.0% |
| Amounts receivable within one year | 40/41 | €24,223 | €33,202 | +€8,980 | +37.1% |
| Trade receivables | 40 | €15,986 | €33,115 | +€17,130 | +107.2% |
| Other amounts receivable | 41 | €8,237 | €87 | -€8,150 | -98.9% |
| Cash at bank and in hand | 54/58 | €26,559 | €49,130 | +€22,571 | +85.0% |
| Deferred charges and accrued income | 490/1 | €1,389 | €1,136 | -€253 | -18.2% |
| Total equity and liabilities | 10/49 | €104,232 | €154,740 | +€50,508 | +48.5% |
| Equity | 10/15 | €80,977 | €120,966 | +€39,989 | +49.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,377 | €102,366 | +€39,989 | +64.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,517 | €100,506 | +€39,989 | +66.1% |
| Amounts payable | 17/49 | €23,255 | €33,774 | +€10,519 | +45.2% |
| Amounts payable within one year | 42/48 | €23,255 | €33,774 | +€10,519 | +45.2% |
| Current portion of amounts payable after more than one year | 42 | - | €1,261 | +€1,261 | |
| Trade debts | 44 | €7,328 | €2,567 | -€4,761 | -65.0% |
| Suppliers | 440/4 | €7,328 | €2,567 | -€4,761 | -65.0% |
| Taxes, remuneration and social security | 45 | €15,927 | €24,588 | +€8,661 | +54.4% |
| Taxes | 450/3 | €15,927 | €24,588 | +€8,661 | +54.4% |
| Other amounts payable | 47/48 | - | €5,358 | +€5,358 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,255 | €14,323 | +€68 | +0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,000 | -€1,500 | -€4,500 | |
| Other operating charges | 640/8 | €2,519 | €2,957 | +€437 | +17.3% |
| Non-recurring operating charges | 66A | €19,567 | - | -€19,567 | |
| Gross operating margin | 9900 | €60,090 | €72,604 | +€12,514 | +20.8% |
| Operating profit (loss) | 9901 | €20,749 | €56,824 | +€36,075 | +173.9% |
| Financial income | 75/76B | €150 | €150 | = | 0.0% |
| Recurring financial income | 75 | €150 | €150 | = | 0.0% |
| Financial charges | 65/66B | €661 | €615 | -€46 | -7.0% |
| Recurring financial charges | 65 | €661 | €615 | -€46 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €20,237 | €56,359 | +€36,121 | +178.5% |
| Income taxes | 67/77 | €6,290 | €16,370 | +€10,080 | +160.3% |
| Profit (loss) for the period | 9904 | €13,948 | €39,989 | +€26,041 | +186.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,948 | €39,989 | +€26,041 | +186.7% |
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 9 October 2026 via checked.be.