DICONTRA: 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.
DICONTRA
Largest movements
- Cash -€155,710
down €155,710 (-18.1%), from €858,289 to €702,579
mainly Contributions, distributions and other (-€300,000) and Stocks and contracts (-€51,301)
- Stocks and contracts +€51,301
up €51,301 (+239.3%), from €21,437 to €72,738
- Receivables within one year -€22,615
down €22,615 (-5.2%), from €434,576 to €411,960
- Profit (loss) carried forward -€252,576
down €252,576 (-32.1%), from €786,569 to €533,993
- Other debts +€100,000
up €100,000 (+50.0%), from €200,000 to €300,000
- Trade debts +€34,167
up €34,167 (+17.1%), from €199,513 to €233,679
- Gross operating margin -€71,990
down €71,990 (-58.0%), from €124,032 to €52,042
- Financial income -€28,967
down €28,967 (-37.7%), from €76,863 to €47,897
- Financial charges -€24,366
down €24,366 (-44.5%), from €54,815 to €30,449
- Taxes -€19,378
down €19,378 (-53.3%), from €36,355 to €16,977
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,325,347 | €1,195,577 | -€129,770 | -9.8% |
| Fixed assets | 21/28 | €7,396 | €5,206 | -€2,190 | -29.6% |
| Intangible fixed assets | 21 | €926 | - | -€926 | |
| Tangible fixed assets | 22/27 | €6,338 | €5,074 | -€1,264 | -19.9% |
| Plant, machinery and equipment | 23 | €1,126 | €827 | -€299 | -26.6% |
| Furniture and vehicles | 24 | €5,212 | €4,247 | -€965 | -18.5% |
| Financial fixed assets | 28 | €131 | €131 | = | 0.0% |
| Current assets | 29/58 | €1,317,952 | €1,190,372 | -€127,580 | -9.7% |
| Stocks and contracts in progress | 3 | €21,437 | €72,738 | +€51,301 | +239.3% |
| Stocks | 30/36 | €21,437 | €72,738 | +€51,301 | +239.3% |
| Amounts receivable within one year | 40/41 | €434,576 | €411,960 | -€22,615 | -5.2% |
| Trade receivables | 40 | €434,576 | €411,960 | -€22,615 | -5.2% |
| Cash at bank and in hand | 54/58 | €858,289 | €702,579 | -€155,710 | -18.1% |
| Deferred charges and accrued income | 490/1 | €3,650 | €3,094 | -€556 | -15.2% |
| Total equity and liabilities | 10/49 | €1,325,347 | €1,195,577 | -€129,770 | -9.8% |
| Equity | 10/15 | €901,569 | €648,993 | -€252,576 | -28.0% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €786,569 | €533,993 | -€252,576 | -32.1% |
| Amounts payable | 17/49 | €423,778 | €546,584 | +€122,806 | +29.0% |
| Amounts payable within one year | 42/48 | €417,409 | €542,088 | +€124,679 | +29.9% |
| Trade debts | 44 | €199,513 | €233,679 | +€34,167 | +17.1% |
| Suppliers | 440/4 | €199,513 | €233,679 | +€34,167 | +17.1% |
| Taxes, remuneration and social security | 45 | €17,897 | €8,409 | -€9,488 | -53.0% |
| Taxes | 450/3 | €17,897 | €8,409 | -€9,488 | -53.0% |
| Other amounts payable | 47/48 | €200,000 | €300,000 | +€100,000 | +50.0% |
| Accrued charges and deferred income | 492/3 | €6,369 | €4,496 | -€1,873 | -29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,808 | €3,679 | -€1,129 | -23.5% |
| Other operating charges | 640/8 | €1,367 | €1,409 | +€42 | +3.1% |
| Gross operating margin | 9900 | €124,032 | €52,042 | -€71,990 | -58.0% |
| Operating profit (loss) | 9901 | €117,857 | €46,954 | -€70,903 | -60.2% |
| Financial income | 75/76B | €76,863 | €47,897 | -€28,967 | -37.7% |
| Recurring financial income | 75 | €76,863 | €47,897 | -€28,967 | -37.7% |
| Financial charges | 65/66B | €54,815 | €30,449 | -€24,366 | -44.5% |
| Recurring financial charges | 65 | €54,815 | €30,449 | -€24,366 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | €139,905 | €64,401 | -€75,504 | -54.0% |
| Income taxes | 67/77 | €36,355 | €16,977 | -€19,378 | -53.3% |
| Profit (loss) for the period | 9904 | €103,551 | €47,424 | -€56,127 | -54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €103,551 | €47,424 | -€56,127 | -54.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.