DICEES: 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.
DICEES
Largest movements
- Receivables within one year -€1,389
no longer reported in 2025 (was €1,389)
- Intangible fixed assets -€1,203
no longer reported in 2025 (was €1,203)
- Cash +€679
up €679 (+9.5%), from €7,161 to €7,840
mainly Depreciation (+€1,518) and Receivables within one year (+€1,389)
- Tangible fixed assets -€316
down €316 (-84.7%), from €373 to €57
- Profit (loss) carried forward -€2,628
down €2,628 (-5.9%), from -€44,765 to -€47,392
- Trade debts +€400
new in 2025: €400
- Depreciation -€2,630
down €2,630 (-63.4%), from €4,148 to €1,518
- Gross operating margin -€88
down €88 (-17.2%), from -€511 to -€599
- Other operating charges +€11
up €11 (+2.3%), from €455 to €465
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 | €10,125 | €7,897 | -€2,228 | -22.0% |
| Fixed assets | 21/28 | €1,575 | €57 | -€1,518 | -96.4% |
| Intangible fixed assets | 21 | €1,203 | - | -€1,203 | |
| Tangible fixed assets | 22/27 | €373 | €57 | -€316 | -84.7% |
| Furniture and vehicles | 24 | €373 | €57 | -€316 | -84.7% |
| Current assets | 29/58 | €8,550 | €7,840 | -€710 | -8.3% |
| Amounts receivable within one year | 40/41 | €1,389 | - | -€1,389 | |
| Other amounts receivable | 41 | €1,389 | - | -€1,389 | |
| Cash at bank and in hand | 54/58 | €7,161 | €7,840 | +€679 | +9.5% |
| Total equity and liabilities | 10/49 | €10,125 | €7,897 | -€2,228 | -22.0% |
| Equity | 10/15 | -€38,765 | -€41,392 | -€2,628 | -6.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,765 | -€47,392 | -€2,628 | -5.9% |
| Amounts payable | 17/49 | €48,890 | €49,290 | +€400 | +0.8% |
| Amounts payable within one year | 42/48 | - | €400 | +€400 | |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Accrued charges and deferred income | 492/3 | €48,890 | €48,890 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,148 | €1,518 | -€2,630 | -63.4% |
| Other operating charges | 640/8 | €455 | €465 | +€11 | +2.3% |
| Gross operating margin | 9900 | -€511 | -€599 | -€88 | -17.2% |
| Operating profit (loss) | 9901 | -€5,114 | -€2,583 | +€2,531 | +49.5% |
| Financial charges | 65/66B | €44 | €45 | +€1 | +3.2% |
| Recurring financial charges | 65 | €44 | €45 | +€1 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,157 | -€2,628 | +€2,529 | +49.0% |
| Profit (loss) for the period | 9904 | -€5,157 | -€2,628 | +€2,529 | +49.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,157 | -€2,628 | +€2,529 | +49.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.