DICE OUTDOOR: 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 OUTDOOR
Largest movements
- Receivables within one year +€17,592
up €17,592 (+38.2%), from €46,104 to €63,696
of which Trade receivables: +€19,884
- Cash -€17,146
down €17,146 (-50.4%), from €34,027 to €16,881
mainly Other debts (-€40,734) and Trade debts (-€34,249)
- Stocks and contracts +€6,796
up €6,796 (+2.9%), from €235,734 to €242,530
- Tangible fixed assets -€4,392
down €4,392 (-21.2%), from €20,754 to €16,362
of which Plant, machinery and equipment: -€3,742
- Reserves +€56,696
up €56,696 (+580%), from €9,768 to €66,464
- Other debts -€40,734
down €40,734 (-13.3%), from €306,688 to €265,954
- Trade debts -€34,249
down €34,249 (-91.2%), from €37,563 to €3,314
- Tax, wage and social debts +€17,726
up €17,726 (+1,406%), from €1,261 to €18,987
- Gross operating margin +€86,382
up €86,382 (+202%), from €42,728 to €129,110
- Financial charges +€31,248
up €31,248 (+241%), from €12,963 to €44,211
- Taxes +€17,726
up €17,726 (+1,406%), from €1,261 to €18,987
- Financial income +€14,755
up €14,755 (+1,272%), from €1,160 to €15,915
- Depreciation +€8,977
up €8,977 (+222%), from €4,037 to €13,014
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 | €377,164 | €376,619 | -€545 | -0.1% |
| Fixed assets | 21/28 | €55,680 | €47,731 | -€7,948 | -14.3% |
| Intangible fixed assets | 21 | €34,925 | €31,369 | -€3,556 | -10.2% |
| Tangible fixed assets | 22/27 | €20,754 | €16,362 | -€4,392 | -21.2% |
| Plant, machinery and equipment | 23 | €18,702 | €14,959 | -€3,742 | -20.0% |
| Furniture and vehicles | 24 | €2,053 | €1,403 | -€650 | -31.7% |
| Current assets | 29/58 | €321,484 | €328,888 | +€7,404 | +2.3% |
| Stocks and contracts in progress | 3 | €235,734 | €242,530 | +€6,796 | +2.9% |
| Stocks | 30/36 | €235,734 | €242,530 | +€6,796 | +2.9% |
| Amounts receivable within one year | 40/41 | €46,104 | €63,696 | +€17,592 | +38.2% |
| Trade receivables | 40 | €40,670 | €60,554 | +€19,884 | +48.9% |
| Other amounts receivable | 41 | €5,434 | €3,141 | -€2,292 | -42.2% |
| Cash at bank and in hand | 54/58 | €34,027 | €16,881 | -€17,146 | -50.4% |
| Deferred charges and accrued income | 490/1 | €5,620 | €5,782 | +€162 | +2.9% |
| Total equity and liabilities | 10/49 | €377,164 | €376,619 | -€545 | -0.1% |
| Equity | 10/15 | €29,768 | €86,464 | +€56,696 | +190% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €9,768 | €66,464 | +€56,696 | +580% |
| Distributable reserves | 133 | €9,768 | €66,464 | +€56,696 | +580% |
| Amounts payable | 17/49 | €347,396 | €290,155 | -€57,241 | -16.5% |
| Amounts payable within one year | 42/48 | €345,512 | €288,256 | -€57,256 | -16.6% |
| Trade debts | 44 | €37,563 | €3,314 | -€34,249 | -91.2% |
| Suppliers | 440/4 | €37,563 | €3,314 | -€34,249 | -91.2% |
| Taxes, remuneration and social security | 45 | €1,261 | €18,987 | +€17,726 | +1,406% |
| Taxes | 450/3 | €1,261 | €18,987 | +€17,726 | +1,406% |
| Other amounts payable | 47/48 | €306,688 | €265,954 | -€40,734 | -13.3% |
| Accrued charges and deferred income | 492/3 | €1,884 | €1,900 | +€15 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,037 | €13,014 | +€8,977 | +222% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,046 | €0 | -€3,046 | -100% |
| Other operating charges | 640/8 | €16,276 | €12,117 | -€4,159 | -25.6% |
| Gross operating margin | 9900 | €42,728 | €129,110 | +€86,382 | +202% |
| Operating profit (loss) | 9901 | €19,368 | €103,980 | +€84,612 | +437% |
| Financial income | 75/76B | €1,160 | €15,915 | +€14,755 | +1,272% |
| Recurring financial income | 75 | €1,160 | €15,915 | +€14,755 | +1,272% |
| Financial charges | 65/66B | €12,963 | €44,211 | +€31,248 | +241% |
| Recurring financial charges | 65 | €12,963 | €44,211 | +€31,248 | +241% |
| Profit (loss) for the period before taxes | 9903 | €7,565 | €75,683 | +€68,119 | +900% |
| Income taxes | 67/77 | €1,261 | €18,987 | +€17,726 | +1,406% |
| Profit (loss) for the period | 9904 | €6,304 | €56,696 | +€50,392 | +799% |
| Profit (loss) for the period to be appropriated | 9905 | €6,304 | €56,696 | +€50,392 | +799% |
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 25 October 2026 via checked.be.