DICOT: what changed
Two financial 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.
DICOT
Largest movements
- Cash -€64,845
down €64,845 (-47.5%), from €136,491 to €71,646
mainly Contributions, distributions and other (-€150,000) and Investment in fixed assets (net) (-€22,668)
- Receivables within one year +€12,697
up €12,697 (+105.3%), from €12,062 to €24,758
- Profit (loss) carried forward -€147,533
down €147,533 (-94.6%), from €155,897 to €8,364
- Other debts +€127,500
new in 2025: €127,500
- Debts after one year -€18,020
down €18,020 (-56.3%), from €32,022 to €14,002
- Tax, wage and social debts -€15,879
down €15,879 (-83.8%), from €18,955 to €3,075
of which Taxes: -€15,879
- Gross operating margin -€75,954
down €75,954 (-71.9%), from €105,677 to €29,723
- Taxes -€15,868
down €15,868 (-95.9%), from €16,555 to €687
- Depreciation +€2,405
up €2,405 (+10.8%), from €22,190 to €24,595
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 | €227,776 | €173,701 | -€54,076 | -23.7% |
| Fixed assets | 21/28 | €79,224 | €77,297 | -€1,927 | -2.4% |
| Tangible fixed assets | 22/27 | €79,224 | €77,297 | -€1,927 | -2.4% |
| Land and buildings | 22 | €5,553 | €4,783 | -€770 | -13.9% |
| Furniture and vehicles | 24 | €73,671 | €72,513 | -€1,158 | -1.6% |
| Current assets | 29/58 | €148,553 | €96,404 | -€52,148 | -35.1% |
| Amounts receivable within one year | 40/41 | €12,062 | €24,758 | +€12,697 | +105.3% |
| Other amounts receivable | 41 | €12,062 | €24,758 | +€12,697 | +105.3% |
| Cash at bank and in hand | 54/58 | €136,491 | €71,646 | -€64,845 | -47.5% |
| Total equity and liabilities | 10/49 | €227,776 | €173,701 | -€54,076 | -23.7% |
| Equity | 10/15 | €158,397 | €10,864 | -€147,533 | -93.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,897 | €8,364 | -€147,533 | -94.6% |
| Amounts payable | 17/49 | €69,380 | €162,837 | +€93,457 | +134.7% |
| Amounts payable after more than one year | 17 | €32,022 | €14,002 | -€18,020 | -56.3% |
| Financial debts | 170/4 | €32,022 | €14,002 | -€18,020 | -56.3% |
| Amounts payable within one year | 42/48 | €37,358 | €148,835 | +€111,478 | +298.4% |
| Current portion of amounts payable after more than one year | 42 | €17,306 | €18,020 | +€714 | +4.1% |
| Trade debts | 44 | €1,097 | €240 | -€857 | -78.1% |
| Suppliers | 440/4 | €1,097 | €240 | -€857 | -78.1% |
| Taxes, remuneration and social security | 45 | €18,955 | €3,075 | -€15,879 | -83.8% |
| Taxes | 450/3 | €16,205 | €325 | -€15,879 | -98.0% |
| Remuneration and social security | 454/9 | €2,750 | €2,750 | = | 0.0% |
| Other amounts payable | 47/48 | - | €127,500 | +€127,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,190 | €24,595 | +€2,405 | +10.8% |
| Other operating charges | 640/8 | €665 | €157 | -€508 | -76.4% |
| Non-recurring operating charges | 66A | - | €83 | +€83 | |
| Gross operating margin | 9900 | €105,677 | €29,723 | -€75,954 | -71.9% |
| Operating profit (loss) | 9901 | €82,822 | €4,888 | -€77,933 | -94.1% |
| Financial charges | 65/66B | €2,416 | €1,734 | -€681 | -28.2% |
| Recurring financial charges | 65 | €2,416 | €1,734 | -€681 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €80,406 | €3,154 | -€77,252 | -96.1% |
| Income taxes | 67/77 | €16,555 | €687 | -€15,868 | -95.9% |
| Profit (loss) for the period | 9904 | €63,851 | €2,467 | -€61,384 | -96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €63,851 | €2,467 | -€61,384 | -96.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.