DICRURUS: 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.
DICRURUS
Largest movements
- Receivables within one year +€15,730
up €15,730 (+893750.0%), from €2 to €15,732
of which Trade receivables: +€15,730
- Profit (loss) carried forward +€12,592
up €12,592 (+88.0%), from -€14,316 to -€1,724
- Tax, wage and social debts +€2,685
new in 2025: €2,685
- Trade debts +€333
new in 2025: €333
- Gross operating margin +€13,246
up €13,246, from -€246 to €13,000
- Purchases and services -€246
no longer reported in 2025 (was €246)
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 | €324 | €15,934 | +€15,609 | +4814.4% |
| Current assets | 29/58 | €324 | €15,934 | +€15,609 | +4814.4% |
| Amounts receivable within one year | 40/41 | €2 | €15,732 | +€15,730 | +893750.0% |
| Trade receivables | 40 | - | €15,730 | +€15,730 | |
| Other amounts receivable | 41 | €2 | €2 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €322 | €202 | -€121 | -37.4% |
| Total equity and liabilities | 10/49 | €324 | €15,934 | +€15,609 | +4814.4% |
| Equity | 10/15 | -€8,316 | €4,276 | +€12,592 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,316 | -€1,724 | +€12,592 | +88.0% |
| Amounts payable | 17/49 | €8,640 | €11,658 | +€3,018 | +34.9% |
| Amounts payable within one year | 42/48 | €8,640 | €11,658 | +€3,018 | +34.9% |
| Trade debts | 44 | - | €333 | +€333 | |
| Suppliers | 440/4 | - | €333 | +€333 | |
| Taxes, remuneration and social security | 45 | - | €2,685 | +€2,685 | |
| Taxes | 450/3 | - | €2,685 | +€2,685 | |
| Other amounts payable | 47/48 | €8,640 | €8,640 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €246 | - | -€246 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €384 | €298 | -€87 | -22.5% |
| Gross operating margin | 9900 | -€246 | €13,000 | +€13,246 | |
| Operating profit (loss) | 9901 | -€630 | €12,702 | +€13,332 | |
| Financial charges | 65/66B | €10 | €111 | +€100 | +964.5% |
| Recurring financial charges | 65 | €10 | €111 | +€100 | +964.5% |
| Profit (loss) for the period before taxes | 9903 | -€640 | €12,592 | +€13,232 | |
| Profit (loss) for the period | 9904 | -€640 | €12,592 | +€13,232 | |
| Profit (loss) for the period to be appropriated | 9905 | -€640 | €12,592 | +€13,232 |
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 6 October 2026 via checked.be.