DICO.BE: 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.
DICO.BE
Largest movements
- Receivables within one year -€90,873
down €90,873 (-46.2%), from €196,705 to €105,832
of which Trade receivables: -€90,734
- Tangible fixed assets +€39,090
up €39,090 (+291.4%), from €13,416 to €52,506
of which Furniture and vehicles: +€21,191
- Cash -€20,887
down €20,887 (-59.5%), from €35,121 to €14,234
mainly Other debts (-€50,692) and Trade debts (-€42,651)
- Stocks and contracts +€11,838
up €11,838 (+53.7%), from €22,058 to €33,896
- Intangible fixed assets -€7,841
no longer reported in 2023 (was €7,841)
- Other debts -€50,692
down €50,692 (-81.6%), from €62,088 to €11,396
- Trade debts -€42,651
down €42,651 (-53.0%), from €80,547 to €37,895
- Debts after one year +€40,000
new in 2023: €40,000
- Profit (loss) carried forward -€17,602
down €17,602 (-19.0%), from €92,426 to €74,824
- Tax, wage and social debts +€10,387
up €10,387 (+59.1%), from €17,571 to €27,959
of which Remuneration and social security: +€6,712
- Gross operating margin -€38,456
down €38,456 (-29.9%), from €128,652 to €90,196
- Staff costs +€23,166
up €23,166 (+32.3%), from €71,658 to €94,824
- Financial income -€3,514
down €3,514 (-87.8%), from €4,003 to €489
of which Non-recurring financial income: -€3,587
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €279,571 | €210,116 | -€69,455 | -24.8% |
| Fixed assets | 21/28 | €24,858 | €56,106 | +€31,248 | +125.7% |
| Intangible fixed assets | 21 | €7,841 | - | -€7,841 | |
| Tangible fixed assets | 22/27 | €13,416 | €52,506 | +€39,090 | +291.4% |
| Plant, machinery and equipment | 23 | - | €1,375 | +€1,375 | |
| Furniture and vehicles | 24 | €4,604 | €25,795 | +€21,191 | +460.3% |
| Other tangible fixed assets | 26 | €8,812 | €25,336 | +€16,523 | +187.5% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €254,714 | €154,010 | -€100,704 | -39.5% |
| Stocks and contracts in progress | 3 | €22,058 | €33,896 | +€11,838 | +53.7% |
| Stocks | 30/36 | €22,058 | €33,896 | +€11,838 | +53.7% |
| Amounts receivable within one year | 40/41 | €196,705 | €105,832 | -€90,873 | -46.2% |
| Trade receivables | 40 | €195,745 | €105,011 | -€90,734 | -46.4% |
| Other amounts receivable | 41 | €960 | €822 | -€138 | -14.4% |
| Cash at bank and in hand | 54/58 | €35,121 | €14,234 | -€20,887 | -59.5% |
| Deferred charges and accrued income | 490/1 | €830 | €48 | -€782 | -94.2% |
| Total equity and liabilities | 10/49 | €279,571 | €210,116 | -€69,455 | -24.8% |
| Equity | 10/15 | €100,486 | €82,884 | -€17,602 | -17.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,426 | €74,824 | -€17,602 | -19.0% |
| Amounts payable | 17/49 | €179,085 | €127,232 | -€51,853 | -29.0% |
| Amounts payable after more than one year | 17 | - | €40,000 | +€40,000 | |
| Other amounts payable | 178/9 | - | €40,000 | +€40,000 | |
| Amounts payable within one year | 42/48 | €179,085 | €87,232 | -€91,853 | -51.3% |
| Financial debts | 43 | €9,480 | €273 | -€9,207 | -97.1% |
| Credit institutions | 430/8 | €9,480 | €273 | -€9,207 | -97.1% |
| Trade debts | 44 | €80,547 | €37,895 | -€42,651 | -53.0% |
| Suppliers | 440/4 | €80,547 | €37,895 | -€42,651 | -53.0% |
| Advances received on contracts in progress | 46 | €9,400 | €9,710 | +€310 | +3.3% |
| Taxes, remuneration and social security | 45 | €17,571 | €27,959 | +€10,387 | +59.1% |
| Taxes | 450/3 | €8,571 | €12,246 | +€3,676 | +42.9% |
| Remuneration and social security | 454/9 | €9,000 | €15,712 | +€6,712 | +74.6% |
| Other amounts payable | 47/48 | €62,088 | €11,396 | -€50,692 | -81.6% |
| Remuneration, social security and pensions | 62 | €71,658 | €94,824 | +€23,166 | +32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,542 | €7,899 | -€643 | -7.5% |
| Other operating charges | 640/8 | €3,556 | €2,386 | -€1,169 | -32.9% |
| Non-recurring operating charges | 66A | €1,840 | €591 | -€1,249 | -67.9% |
| Gross operating margin | 9900 | €128,652 | €90,196 | -€38,456 | -29.9% |
| Operating profit (loss) | 9901 | €43,057 | -€15,504 | -€58,561 | |
| Financial income | 75/76B | €4,003 | €489 | -€3,514 | -87.8% |
| Recurring financial income | 75 | €3 | €75 | +€73 | +2602.2% |
| Non-recurring financial income | 76B | €4,000 | €413 | -€3,587 | -89.7% |
| Financial charges | 65/66B | €2,142 | €2,399 | +€256 | +12.0% |
| Recurring financial charges | 65 | €2,136 | €2,399 | +€263 | +12.3% |
| Non-recurring financial charges | 66B | €7 | - | -€7 | |
| Profit (loss) for the period before taxes | 9903 | €44,917 | -€17,414 | -€62,331 | |
| Income taxes | 67/77 | €170 | €188 | +€18 | +10.5% |
| Profit (loss) for the period | 9904 | €44,747 | -€17,602 | -€62,349 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,747 | -€17,602 | -€62,349 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.