DICENTRA: 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.
DICENTRA
Largest movements
- Tangible fixed assets +€117,923
up €117,923 (+332%), from €35,561 to €153,484
of which Furniture and vehicles: +€117,923
- Current investments +€78,521
up €78,521 (+24.9%), from €314,770 to €393,291
- Receivables within one year +€42,110
up €42,110 (+131%), from €32,044 to €74,154
of which Trade receivables: +€47,084
- Cash -€14,036
down €14,036 (-11.0%), from €127,675 to €113,639
mainly Investment in fixed assets (net) (-€134,941) and Contributions, distributions and other (-€121,738)
- Other debts +€121,828
up €121,828 (+1,965%), from €6,200 to €128,027
- Debts after one year +€48,712
new in 2025: €48,712
- Current portion of long-term debt +€24,297
new in 2025: €24,297
- Reserves +€19,535
up €19,535 (+4.2%), from €466,006 to €485,541
of which Distributable reserves: +€19,535
- Tax, wage and social debts +€18,063
up €18,063 (+86.6%), from €20,848 to €38,911
of which Taxes: +€18,113
- Gross operating margin +€53,840
up €53,840 (+33.2%), from €162,193 to €216,033
- Purchases and services +€31,872
up €31,872 (+8.2%), from €388,296 to €420,168
- Taxes +€22,911
up €22,911 (+49.3%), from €46,498 to €69,409
- Financial income +€8,141
up €8,141 (+205%), from €3,967 to €12,107
- Depreciation +€2,849
up €2,849 (+24.4%), from €11,669 to €14,518
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 | €512,779 | €739,769 | +€226,990 | +44.3% |
| Fixed assets | 21/28 | €35,561 | €155,984 | +€120,423 | +339% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €35,561 | €153,484 | +€117,923 | +332% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €35,561 | €153,484 | +€117,923 | +332% |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €477,218 | €583,785 | +€106,567 | +22.3% |
| Amounts receivable within one year | 40/41 | €32,044 | €74,154 | +€42,110 | +131% |
| Trade receivables | 40 | €17,889 | €64,973 | +€47,084 | +263% |
| Other amounts receivable | 41 | €14,154 | €9,181 | -€4,973 | -35.1% |
| Current investments | 50/53 | €314,770 | €393,291 | +€78,521 | +24.9% |
| Cash at bank and in hand | 54/58 | €127,675 | €113,639 | -€14,036 | -11.0% |
| Deferred charges and accrued income | 490/1 | €2,729 | €2,701 | -€29 | -1.0% |
| Total equity and liabilities | 10/49 | €512,779 | €739,769 | +€226,990 | +44.3% |
| Equity | 10/15 | €478,406 | €497,941 | +€19,535 | +4.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €466,006 | €485,541 | +€19,535 | +4.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €466,006 | €485,541 | +€19,535 | +4.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €34,372 | €241,828 | +€207,455 | +604% |
| Amounts payable after more than one year | 17 | - | €48,712 | +€48,712 | |
| Financial debts | 170/4 | - | €48,712 | +€48,712 | |
| Amounts payable within one year | 42/48 | €27,838 | €193,116 | +€165,278 | +594% |
| Current portion of amounts payable after more than one year | 42 | - | €24,297 | +€24,297 | |
| Trade debts | 44 | €790 | €1,881 | +€1,091 | +138% |
| Suppliers | 440/4 | €790 | €1,881 | +€1,091 | +138% |
| Taxes, remuneration and social security | 45 | €20,848 | €38,911 | +€18,063 | +86.6% |
| Taxes | 450/3 | €14,559 | €32,671 | +€18,113 | +124% |
| Remuneration and social security | 454/9 | €6,289 | €6,239 | -€50 | -0.8% |
| Other amounts payable | 47/48 | €6,200 | €128,027 | +€121,828 | +1,965% |
| Accrued charges and deferred income | 492/3 | €6,534 | €0 | -€6,534 | -100% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €388,296 | €420,168 | +€31,872 | +8.2% |
| Remuneration, social security and pensions | 62 | €384 | - | -€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,669 | €14,518 | +€2,849 | +24.4% |
| Other operating charges | 640/8 | €372 | €1,259 | +€886 | +238% |
| Gross operating margin | 9900 | €162,193 | €216,033 | +€53,840 | +33.2% |
| Operating profit (loss) | 9901 | €149,767 | €200,256 | +€50,489 | +33.7% |
| Financial income | 75/76B | €3,967 | €12,107 | +€8,141 | +205% |
| Recurring financial income | 75 | €3,967 | €12,107 | +€8,141 | +205% |
| Financial charges | 65/66B | €1,181 | €1,683 | +€501 | +42.4% |
| Recurring financial charges | 65 | €1,181 | €1,683 | +€501 | +42.4% |
| Profit (loss) for the period before taxes | 9903 | €152,553 | €210,681 | +€58,129 | +38.1% |
| Income taxes | 67/77 | €46,498 | €69,409 | +€22,911 | +49.3% |
| Profit (loss) for the period | 9904 | €106,055 | €141,272 | +€35,218 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €106,055 | €141,272 | +€35,218 | +33.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.