DICOMM: 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.
DICOMM
Largest movements
- Cash -€22,953
down €22,953 (-37.9%), from €60,601 to €37,648
mainly Investment in fixed assets (net) (-€31,690) and Trade debts (-€10,969)
- Tangible fixed assets +€15,822
up €15,822 (+15.0%), from €105,549 to €121,372
of which Plant, machinery and equipment: +€25,912
- Receivables within one year +€8,396
up €8,396 (+44.4%), from €18,915 to €27,312
of which Other amounts receivable: +€5,304
- Trade debts -€10,969
down €10,969 (-32.8%), from €33,434 to €22,465
- Debts after one year +€9,295
up €9,295 (+22.1%), from €42,000 to €51,295
- Reserves +€4,270
up €4,270 (+50.8%), from €8,410 to €12,680
of which Distributable reserves: +€4,270
- Financial income -€1,978
down €1,978 (-76.9%), from €2,571 to €593
- Depreciation -€993
down €993 (-5.9%), from €16,861 to €15,868
- Write-downs -€945
down €945, from €436 to -€508
- Gross operating margin +€760
up €760 (+3.1%), from €24,535 to €25,296
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 | €200,513 | €201,235 | +€722 | +0.4% |
| Fixed assets | 21/28 | €105,549 | €121,372 | +€15,822 | +15.0% |
| Tangible fixed assets | 22/27 | €105,549 | €121,372 | +€15,822 | +15.0% |
| Land and buildings | 22 | €88,550 | €80,500 | -€8,050 | -9.1% |
| Plant, machinery and equipment | 23 | €4,838 | €30,751 | +€25,912 | +535.6% |
| Other tangible fixed assets | 26 | €12,161 | €10,121 | -€2,040 | -16.8% |
| Current assets | 29/58 | €94,963 | €79,863 | -€15,100 | -15.9% |
| Stocks and contracts in progress | 3 | €14,984 | €13,003 | -€1,981 | -13.2% |
| Stocks | 30/36 | €14,984 | €13,003 | -€1,981 | -13.2% |
| Amounts receivable within one year | 40/41 | €18,915 | €27,312 | +€8,396 | +44.4% |
| Trade receivables | 40 | €18,536 | €21,628 | +€3,093 | +16.7% |
| Other amounts receivable | 41 | €379 | €5,683 | +€5,304 | +1398.2% |
| Cash at bank and in hand | 54/58 | €60,601 | €37,648 | -€22,953 | -37.9% |
| Deferred charges and accrued income | 490/1 | €464 | €1,901 | +€1,437 | +309.9% |
| Total equity and liabilities | 10/49 | €200,513 | €201,235 | +€722 | +0.4% |
| Equity | 10/15 | €104,427 | €108,697 | +€4,270 | +4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,410 | €12,680 | +€4,270 | +50.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €8,410 | €12,680 | +€4,270 | +50.8% |
| Profit (loss) carried forward | 14 | €77,416 | €77,416 | = | 0.0% |
| Amounts payable | 17/49 | €96,086 | €92,538 | -€3,548 | -3.7% |
| Amounts payable after more than one year | 17 | €42,000 | €51,295 | +€9,295 | +22.1% |
| Financial debts | 170/4 | €42,000 | €51,295 | +€9,295 | +22.1% |
| Amounts payable within one year | 42/48 | €54,086 | €41,243 | -€12,843 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €8,911 | €8,048 | -€863 | -9.7% |
| Financial debts | 43 | €7,000 | €7,000 | = | 0.0% |
| Other loans | 439 | €7,000 | €7,000 | = | 0.0% |
| Trade debts | 44 | €33,434 | €22,465 | -€10,969 | -32.8% |
| Suppliers | 440/4 | €33,434 | €22,465 | -€10,969 | -32.8% |
| Taxes, remuneration and social security | 45 | €2,030 | €283 | -€1,747 | -86.1% |
| Taxes | 450/3 | €2,030 | €283 | -€1,747 | -86.1% |
| Other amounts payable | 47/48 | €2,712 | €3,448 | +€736 | +27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,861 | €15,868 | -€993 | -5.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €436 | -€508 | -€945 | |
| Other operating charges | 640/8 | €3,088 | €2,948 | -€140 | -4.5% |
| Gross operating margin | 9900 | €24,535 | €25,296 | +€760 | +3.1% |
| Operating profit (loss) | 9901 | €4,150 | €6,988 | +€2,838 | +68.4% |
| Financial income | 75/76B | €2,571 | €593 | -€1,978 | -76.9% |
| Recurring financial income | 75 | €2,571 | €593 | -€1,978 | -76.9% |
| Financial charges | 65/66B | €1,432 | €1,343 | -€90 | -6.3% |
| Recurring financial charges | 65 | €1,432 | €1,343 | -€90 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €5,288 | €6,238 | +€950 | +18.0% |
| Income taxes | 67/77 | €1,858 | €1,968 | +€111 | +6.0% |
| Profit (loss) for the period | 9904 | €3,431 | €4,270 | +€839 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,431 | €4,270 | +€839 | +24.5% |
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 8 October 2026 via checked.be.