DICK: 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.
DICK
Largest movements
- Cash -€685,916
down €685,916 (-27.9%), from €2.5m to €1.8m
mainly Other debts (-€563,237) and Current investments (-€233,433)
- Current investments +€233,433
up €233,433 (+27.4%), from €852,947 to €1.1m
- Receivables within one year -€138,180
down €138,180 (-35.0%), from €394,321 to €256,141
of which Trade receivables: -€119,605
- Other debts -€563,237
down €563,237 (-100.0%), from €563,252 to €15
- Gross operating margin -€385,399
down €385,399 (-53.6%), from €719,263 to €333,863
- Taxes -€118,627
down €118,627 (-61.3%), from €193,548 to €74,921
- Other operating charges +€53,622
up €53,622 (+395%), from €13,585 to €67,207
- Financial income -€51,077
down €51,077 (-59.9%), from €85,210 to €34,134
- Staff costs +€20,963
up €20,963 (+88.7%), from €23,630 to €44,593
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 | €4,180,856 | €3,613,546 | -€567,310 | -13.6% |
| Fixed assets | 21/28 | €254,443 | €256,801 | +€2,358 | +0.9% |
| Tangible fixed assets | 22/27 | €254,443 | €256,801 | +€2,358 | +0.9% |
| Land and buildings | 22 | €240,261 | €240,261 | = | 0.0% |
| Plant, machinery and equipment | 23 | €10,757 | €14,594 | +€3,838 | +35.7% |
| Furniture and vehicles | 24 | €3,426 | €1,946 | -€1,479 | -43.2% |
| Current assets | 29/58 | €3,926,412 | €3,356,744 | -€569,668 | -14.5% |
| Stocks and contracts in progress | 3 | €216,336 | €234,837 | +€18,501 | +8.6% |
| Stocks | 30/36 | €216,336 | €234,837 | +€18,501 | +8.6% |
| Amounts receivable within one year | 40/41 | €394,321 | €256,141 | -€138,180 | -35.0% |
| Trade receivables | 40 | €345,080 | €225,476 | -€119,605 | -34.7% |
| Other amounts receivable | 41 | €49,241 | €30,666 | -€18,575 | -37.7% |
| Current investments | 50/53 | €852,947 | €1,086,380 | +€233,433 | +27.4% |
| Cash at bank and in hand | 54/58 | €2,462,808 | €1,776,892 | -€685,916 | -27.9% |
| Deferred charges and accrued income | 490/1 | - | €2,494 | +€2,494 | |
| Total equity and liabilities | 10/49 | €4,180,856 | €3,613,546 | -€567,310 | -13.6% |
| Equity | 10/15 | €3,423,298 | €3,391,011 | -€32,288 | -0.9% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €3,398,509 | €3,366,221 | -€32,288 | -1.0% |
| Distributable reserves | 133 | €3,398,509 | €3,366,221 | -€32,288 | -1.0% |
| Amounts payable | 17/49 | €757,557 | €222,535 | -€535,022 | -70.6% |
| Amounts payable within one year | 42/48 | €757,557 | €222,535 | -€535,022 | -70.6% |
| Trade debts | 44 | €122,861 | €147,773 | +€24,912 | +20.3% |
| Suppliers | 440/4 | €122,861 | €147,773 | +€24,912 | +20.3% |
| Taxes, remuneration and social security | 45 | €71,445 | €74,747 | +€3,302 | +4.6% |
| Taxes | 450/3 | €69,277 | €69,707 | +€430 | +0.6% |
| Remuneration and social security | 454/9 | €2,167 | €5,040 | +€2,873 | +133% |
| Other amounts payable | 47/48 | €563,252 | €15 | -€563,237 | -100.0% |
| Remuneration, social security and pensions | 62 | €23,630 | €44,593 | +€20,963 | +88.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,541 | €6,978 | -€563 | -7.5% |
| Other operating charges | 640/8 | €13,585 | €67,207 | +€53,622 | +395% |
| Gross operating margin | 9900 | €719,263 | €333,863 | -€385,399 | -53.6% |
| Operating profit (loss) | 9901 | €674,506 | €215,085 | -€459,422 | -68.1% |
| Financial income | 75/76B | €85,210 | €34,134 | -€51,077 | -59.9% |
| Recurring financial income | 75 | €85,210 | €34,134 | -€51,077 | -59.9% |
| Financial charges | 65/66B | €2,931 | €2,507 | -€424 | -14.5% |
| Recurring financial charges | 65 | €2,931 | €2,507 | -€424 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €756,786 | €246,712 | -€510,074 | -67.4% |
| Income taxes | 67/77 | €193,548 | €74,921 | -€118,627 | -61.3% |
| Profit (loss) for the period | 9904 | €563,237 | €171,790 | -€391,447 | -69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €563,237 | €171,790 | -€391,447 | -69.5% |
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 16 October 2026 via checked.be.