DICOMP: 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.
DICOMP
Largest movements
- Stocks and contracts -€11,896
down €11,896 (-11.1%), from €107,280 to €95,384
of which Stocks: -€9,479
- Cash +€7,890
up €7,890 (+68.8%), from €11,476 to €19,367
mainly Stocks and contracts (+€11,896) and Depreciation (+€7,781)
- Tangible fixed assets -€7,281
down €7,281 (-65.5%), from €11,110 to €3,829
- Receivables within one year -€3,984
down €3,984 (-28.8%), from €13,843 to €9,859
of which Trade receivables: -€4,550
- Deferred charges and accrued income +€2,038
up €2,038 (+86.5%), from €2,357 to €4,395
- Other debts -€17,431
down €17,431 (-34.9%), from €50,000 to €32,569
- Trade debts +€6,918
up €6,918 (+31.1%), from €22,276 to €29,194
- Current portion of long-term debt -€3,840
no longer reported in 2025 (was €3,840)
- Profit (loss) carried forward +€3,105
up €3,105, from -€1,909 to €1,196
- Gross operating margin +€5,223
up €5,223 (+8.0%), from €65,499 to €70,723
- Financial income -€2,837
down €2,837 (-83.4%), from €3,404 to €567
- Financial charges -€2,083
down €2,083 (-27.7%), from €7,522 to €5,439
- Staff costs +€2,073
up €2,073 (+4.2%), from €49,294 to €51,367
- Other operating charges -€1,180
down €1,180 (-49.9%), from €2,365 to €1,186
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 | €157,574 | €143,841 | -€13,733 | -8.7% |
| Fixed assets | 21/28 | €22,618 | €14,836 | -€7,781 | -34.4% |
| Intangible fixed assets | 21 | €2,500 | €2,000 | -€500 | -20.0% |
| Tangible fixed assets | 22/27 | €11,110 | €3,829 | -€7,281 | -65.5% |
| Furniture and vehicles | 24 | €11,110 | €3,829 | -€7,281 | -65.5% |
| Financial fixed assets | 28 | €9,008 | €9,008 | = | 0.0% |
| Current assets | 29/58 | €134,956 | €129,005 | -€5,951 | -4.4% |
| Stocks and contracts in progress | 3 | €107,280 | €95,384 | -€11,896 | -11.1% |
| Stocks | 30/36 | €103,069 | €93,590 | -€9,479 | -9.2% |
| Contracts in progress | 37 | €4,211 | €1,795 | -€2,416 | -57.4% |
| Amounts receivable within one year | 40/41 | €13,843 | €9,859 | -€3,984 | -28.8% |
| Trade receivables | 40 | €12,308 | €7,758 | -€4,550 | -37.0% |
| Other amounts receivable | 41 | €1,535 | €2,101 | +€566 | +36.9% |
| Cash at bank and in hand | 54/58 | €11,476 | €19,367 | +€7,890 | +68.8% |
| Deferred charges and accrued income | 490/1 | €2,357 | €4,395 | +€2,038 | +86.5% |
| Total equity and liabilities | 10/49 | €157,574 | €143,841 | -€13,733 | -8.7% |
| Equity | 10/15 | €60,791 | €63,896 | +€3,105 | +5.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €700 | €700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €700 | €700 | = | 0.0% |
| Legal reserve | 130 | €700 | €700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,909 | €1,196 | +€3,105 | |
| Amounts payable | 17/49 | €96,783 | €79,945 | -€16,837 | -17.4% |
| Amounts payable within one year | 42/48 | €93,112 | €77,456 | -€15,657 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €3,840 | - | -€3,840 | |
| Trade debts | 44 | €22,276 | €29,194 | +€6,918 | +31.1% |
| Suppliers | 440/4 | €22,276 | €29,194 | +€6,918 | +31.1% |
| Taxes, remuneration and social security | 45 | €16,996 | €15,692 | -€1,304 | -7.7% |
| Taxes | 450/3 | €7,420 | €6,171 | -€1,249 | -16.8% |
| Remuneration and social security | 454/9 | €9,576 | €9,521 | -€55 | -0.6% |
| Other amounts payable | 47/48 | €50,000 | €32,569 | -€17,431 | -34.9% |
| Accrued charges and deferred income | 492/3 | €3,670 | €2,490 | -€1,181 | -32.2% |
| Non-recurring operating income | 76A | €2,574 | - | -€2,574 | |
| Remuneration, social security and pensions | 62 | €49,294 | €51,367 | +€2,073 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,781 | €7,781 | = | 0.0% |
| Other operating charges | 640/8 | €2,365 | €1,186 | -€1,180 | -49.9% |
| Gross operating margin | 9900 | €65,499 | €70,723 | +€5,223 | +8.0% |
| Operating profit (loss) | 9901 | €6,059 | €10,389 | +€4,330 | +71.5% |
| Financial income | 75/76B | €3,404 | €567 | -€2,837 | -83.4% |
| Recurring financial income | 75 | €3,404 | €567 | -€2,837 | -83.4% |
| Financial charges | 65/66B | €7,522 | €5,439 | -€2,083 | -27.7% |
| Recurring financial charges | 65 | €7,522 | €5,439 | -€2,083 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €1,941 | €5,517 | +€3,576 | +184.3% |
| Income taxes | 67/77 | €1,584 | €2,412 | +€828 | +52.3% |
| Profit (loss) for the period | 9904 | €357 | €3,105 | +€2,748 | +769.9% |
| Profit (loss) for the period to be appropriated | 9905 | €357 | €3,105 | +€2,748 | +769.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.