Dickson General Engineering: 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.
Dickson General Engineering
Largest movements
- Cash -€63,251
down €63,251 (-64.7%), from €97,709 to €34,458
mainly Receivables within one year (-€62,676) and Trade debts (-€56,986)
- Receivables within one year +€62,676
up €62,676 (+71.8%), from €87,319 to €149,995
of which Trade receivables: +€61,589
- Stocks and contracts -€41,459
down €41,459 (-26.1%), from €158,755 to €117,296
- Tangible fixed assets -€13,144
down €13,144 (-17.1%), from €77,039 to €63,895
of which Furniture and vehicles: -€10,890
- Trade debts -€56,986
down €56,986 (-92.8%), from €61,386 to €4,400
- Gross operating margin -€4,834
down €4,834 (-19.3%), from €25,078 to €20,245
- Taxes -€2,940
down €2,940, from €2,038 to -€903
- Other operating charges +€306
up €306 (+13.3%), from €2,298 to €2,604
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 | €421,024 | €365,710 | -€55,314 | -13.1% |
| Fixed assets | 21/28 | €77,104 | €63,960 | -€13,144 | -17.0% |
| Tangible fixed assets | 22/27 | €77,039 | €63,895 | -€13,144 | -17.1% |
| Land and buildings | 22 | €41,058 | €38,804 | -€2,254 | -5.5% |
| Furniture and vehicles | 24 | €35,981 | €25,091 | -€10,890 | -30.3% |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €343,920 | €301,750 | -€42,170 | -12.3% |
| Stocks and contracts in progress | 3 | €158,755 | €117,296 | -€41,459 | -26.1% |
| Stocks | 30/36 | €158,755 | €117,296 | -€41,459 | -26.1% |
| Amounts receivable within one year | 40/41 | €87,319 | €149,995 | +€62,676 | +71.8% |
| Trade receivables | 40 | €87,010 | €148,599 | +€61,589 | +70.8% |
| Other amounts receivable | 41 | €309 | €1,396 | +€1,087 | +351.5% |
| Current investments | 50/53 | €0 | €1 | +€0 | +250.0% |
| Cash at bank and in hand | 54/58 | €97,709 | €34,458 | -€63,251 | -64.7% |
| Deferred charges and accrued income | 490/1 | €137 | - | -€137 | |
| Total equity and liabilities | 10/49 | €421,024 | €365,710 | -€55,314 | -13.1% |
| Equity | 10/15 | €198,224 | €202,416 | +€4,192 | +2.1% |
| Contributions | 10/11 | €49,083 | €49,083 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,141 | €153,333 | +€4,192 | +2.8% |
| Amounts payable | 17/49 | €222,801 | €163,295 | -€59,506 | -26.7% |
| Amounts payable within one year | 42/48 | €222,801 | €163,295 | -€59,506 | -26.7% |
| Trade debts | 44 | €61,386 | €4,400 | -€56,986 | -92.8% |
| Suppliers | 440/4 | €61,386 | €4,400 | -€56,986 | -92.8% |
| Taxes, remuneration and social security | 45 | €2,015 | €1,112 | -€903 | -44.8% |
| Taxes | 450/3 | €2,015 | €1,112 | -€903 | -44.8% |
| Other amounts payable | 47/48 | €159,399 | €157,782 | -€1,617 | -1.0% |
| Non-recurring operating income | 76A | €14,450 | - | -€14,450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,164 | €13,144 | -€20 | -0.2% |
| Other operating charges | 640/8 | €2,298 | €2,604 | +€306 | +13.3% |
| Gross operating margin | 9900 | €25,078 | €20,245 | -€4,834 | -19.3% |
| Operating profit (loss) | 9901 | €9,616 | €4,496 | -€5,120 | -53.2% |
| Financial income | 75/76B | €77 | €18 | -€59 | -76.5% |
| Recurring financial income | 75 | €77 | €18 | -€59 | -76.5% |
| Financial charges | 65/66B | €1,159 | €1,225 | +€67 | +5.8% |
| Recurring financial charges | 65 | €1,159 | €1,225 | +€67 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €8,534 | €3,289 | -€5,245 | -61.5% |
| Income taxes | 67/77 | €2,038 | -€903 | -€2,940 | |
| Profit (loss) for the period | 9904 | €6,497 | €4,192 | -€2,305 | -35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,497 | €4,192 | -€2,305 | -35.5% |
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 30 September 2026 via checked.be.