Diclya: 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.
Diclya
Largest movements
- Receivables within one year +€35,402
up €35,402 (+54.7%), from €64,738 to €100,140
of which Other amounts receivable: +€18,088
- Stocks and contracts +€15,801
up €15,801 (+27.2%), from €58,132 to €73,933
- Tangible fixed assets -€7,200
down €7,200 (-32.6%), from €22,100 to €14,900
of which Furniture and vehicles: -€5,318
- Cash +€3,604
new in 2025: €3,604
mainly Tax, wage and social debts (+€40,749) and Net result for the year (+€15,360)
- Tax, wage and social debts +€40,749
up €40,749 (+100%), from €40,695 to €81,444
of which Taxes: +€40,807
- Trade debts -€17,650
down €17,650 (-64.3%), from €27,466 to €9,817
- Reserves +€15,360
up €15,360 (+62.3%), from €24,667 to €40,028
- Debts after one year +€3,614
up €3,614 (+31.1%), from €11,605 to €15,219
- Short-term financial debts +€3,598
up €3,598 (+29.0%), from €12,402 to €16,000
- Gross operating margin +€38,507
up €38,507 (+116%), from €33,118 to €71,625
- Other operating charges +€14,576
up €14,576 (+64.7%), from €22,530 to €37,106
- Taxes +€4,647
up €4,647 (+415%), from €1,119 to €5,766
- Financial income +€741
up €741 (+62.6%), from €1,184 to €1,925
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 | €145,019 | €193,353 | +€48,334 | +33.3% |
| Fixed assets | 21/28 | €22,150 | €14,950 | -€7,200 | -32.5% |
| Tangible fixed assets | 22/27 | €22,100 | €14,900 | -€7,200 | -32.6% |
| Land and buildings | 22 | €171 | - | -€171 | |
| Plant, machinery and equipment | 23 | €4,985 | €3,274 | -€1,711 | -34.3% |
| Furniture and vehicles | 24 | €16,943 | €11,626 | -€5,318 | -31.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €122,870 | €178,404 | +€55,534 | +45.2% |
| Stocks and contracts in progress | 3 | €58,132 | €73,933 | +€15,801 | +27.2% |
| Stocks | 30/36 | €58,132 | €73,933 | +€15,801 | +27.2% |
| Amounts receivable within one year | 40/41 | €64,738 | €100,140 | +€35,402 | +54.7% |
| Trade receivables | 40 | €41,599 | €58,913 | +€17,314 | +41.6% |
| Other amounts receivable | 41 | €23,139 | €41,227 | +€18,088 | +78.2% |
| Cash at bank and in hand | 54/58 | - | €3,604 | +€3,604 | |
| Deferred charges and accrued income | 490/1 | - | €728 | +€728 | |
| Total equity and liabilities | 10/49 | €145,019 | €193,353 | +€48,334 | +33.3% |
| Equity | 10/15 | €45,127 | €60,488 | +€15,360 | +34.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €24,667 | €40,028 | +€15,360 | +62.3% |
| Distributable reserves | 133 | €24,667 | €40,028 | +€15,360 | +62.3% |
| Amounts payable | 17/49 | €99,892 | €132,866 | +€32,974 | +33.0% |
| Amounts payable after more than one year | 17 | €11,605 | €15,219 | +€3,614 | +31.1% |
| Financial debts | 170/4 | €11,605 | €15,219 | +€3,614 | +31.1% |
| Amounts payable within one year | 42/48 | €88,287 | €117,647 | +€29,360 | +33.3% |
| Current portion of amounts payable after more than one year | 42 | €7,724 | €10,386 | +€2,662 | +34.5% |
| Financial debts | 43 | €12,402 | €16,000 | +€3,598 | +29.0% |
| Credit institutions | 430/8 | €12,402 | €16,000 | +€3,598 | +29.0% |
| Trade debts | 44 | €27,466 | €9,817 | -€17,650 | -64.3% |
| Suppliers | 440/4 | €27,466 | €9,817 | -€17,650 | -64.3% |
| Taxes, remuneration and social security | 45 | €40,695 | €81,444 | +€40,749 | +100% |
| Taxes | 450/3 | €40,637 | €81,444 | +€40,807 | +100% |
| Remuneration and social security | 454/9 | €58 | - | -€58 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,098 | €7,200 | +€102 | +1.4% |
| Other operating charges | 640/8 | €22,530 | €37,106 | +€14,576 | +64.7% |
| Gross operating margin | 9900 | €33,118 | €71,625 | +€38,507 | +116% |
| Operating profit (loss) | 9901 | €3,491 | €27,319 | +€23,828 | +683% |
| Financial income | 75/76B | €1,184 | €1,925 | +€741 | +62.6% |
| Recurring financial income | 75 | €1,184 | €1,925 | +€741 | +62.6% |
| Financial charges | 65/66B | €7,948 | €8,118 | +€170 | +2.1% |
| Recurring financial charges | 65 | €7,948 | €8,118 | +€170 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,273 | €21,126 | +€24,399 | |
| Income taxes | 67/77 | €1,119 | €5,766 | +€4,647 | +415% |
| Profit (loss) for the period | 9904 | -€4,392 | €15,360 | +€19,753 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,392 | €15,360 | +€19,753 |
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 14 October 2026 via checked.be.