Dicon: 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.
Dicon
Largest movements
- Tangible fixed assets +€23,477
up €23,477 (+97.6%), from €24,047 to €47,524
of which Furniture and vehicles: +€28,233
- Receivables within one year +€22,195
up €22,195 (+53.1%), from €41,777 to €63,972
of which Other amounts receivable: +€11,856
- Debts after one year +€23,671
new in 2025: €23,671
- Other debts +€8,809
up €8,809 (+677.1%), from €1,301 to €10,110
- Trade debts +€8,489
up €8,489 (+60.9%), from €13,938 to €22,427
- Tax, wage and social debts +€7,235
up €7,235 (+77.1%), from €9,390 to €16,625
- Current portion of long-term debt -€2,871
down €2,871 (-31.3%), from €9,181 to €6,310
- Gross operating margin -€20,726
down €20,726 (-40.2%), from €51,611 to €30,885
- Depreciation +€3,682
up €3,682 (+48.4%), from €7,601 to €11,283
- Taxes -€2,448
down €2,448 (-27.4%), from €8,940 to €6,492
- Financial charges +€1,279
up €1,279 (+573.5%), from €223 to €1,502
- Other operating charges -€517
down €517 (-37.6%), from €1,375 to €858
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 | €88,408 | €133,743 | +€45,335 | +51.3% |
| Fixed assets | 21/28 | €26,249 | €49,626 | +€23,377 | +89.1% |
| Intangible fixed assets | 21 | €900 | €800 | -€100 | -11.1% |
| Tangible fixed assets | 22/27 | €24,047 | €47,524 | +€23,477 | +97.6% |
| Land and buildings | 22 | €5,997 | €4,577 | -€1,420 | -23.7% |
| Plant, machinery and equipment | 23 | €9,621 | €6,285 | -€3,336 | -34.7% |
| Furniture and vehicles | 24 | €8,429 | €36,662 | +€28,233 | +335.0% |
| Financial fixed assets | 28 | €1,302 | €1,302 | = | 0.0% |
| Current assets | 29/58 | €62,159 | €84,117 | +€21,958 | +35.3% |
| Amounts receivable within one year | 40/41 | €41,777 | €63,972 | +€22,195 | +53.1% |
| Trade receivables | 40 | €20,754 | €31,093 | +€10,339 | +49.8% |
| Other amounts receivable | 41 | €21,023 | €32,879 | +€11,856 | +56.4% |
| Cash at bank and in hand | 54/58 | €20,382 | €20,145 | -€237 | -1.2% |
| Total equity and liabilities | 10/49 | €88,408 | €133,743 | +€45,335 | +51.3% |
| Equity | 10/15 | €54,598 | €54,600 | +€2 | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €19,058 | €19,058 | = | 0.0% |
| Distributable reserves | 133 | €19,058 | €19,058 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,540 | €33,542 | +€2 | 0.0% |
| Amounts payable | 17/49 | €33,810 | €79,143 | +€45,333 | +134.1% |
| Amounts payable after more than one year | 17 | - | €23,671 | +€23,671 | |
| Financial debts | 170/4 | - | €23,671 | +€23,671 | |
| Amounts payable within one year | 42/48 | €33,810 | €55,472 | +€21,662 | +64.1% |
| Current portion of amounts payable after more than one year | 42 | €9,181 | €6,310 | -€2,871 | -31.3% |
| Trade debts | 44 | €13,938 | €22,427 | +€8,489 | +60.9% |
| Suppliers | 440/4 | €13,938 | €22,427 | +€8,489 | +60.9% |
| Taxes, remuneration and social security | 45 | €9,390 | €16,625 | +€7,235 | +77.1% |
| Taxes | 450/3 | €9,390 | €16,625 | +€7,235 | +77.1% |
| Other amounts payable | 47/48 | €1,301 | €10,110 | +€8,809 | +677.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,601 | €11,283 | +€3,682 | +48.4% |
| Other operating charges | 640/8 | €1,375 | €858 | -€517 | -37.6% |
| Non-recurring operating charges | 66A | - | €928 | +€928 | |
| Gross operating margin | 9900 | €51,611 | €30,885 | -€20,726 | -40.2% |
| Operating profit (loss) | 9901 | €42,635 | €17,816 | -€24,819 | -58.2% |
| Financial income | 75/76B | €68 | €180 | +€112 | +164.7% |
| Recurring financial income | 75 | €68 | €180 | +€112 | +164.7% |
| Financial charges | 65/66B | €223 | €1,502 | +€1,279 | +573.5% |
| Recurring financial charges | 65 | €223 | €1,502 | +€1,279 | +573.5% |
| Profit (loss) for the period before taxes | 9903 | €42,480 | €16,494 | -€25,986 | -61.2% |
| Income taxes | 67/77 | €8,940 | €6,492 | -€2,448 | -27.4% |
| Profit (loss) for the period | 9904 | €33,540 | €10,002 | -€23,538 | -70.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,540 | €10,002 | -€23,538 | -70.2% |
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 29 September 2026 via checked.be.