DICTIS: 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.
DICTIS
Largest movements
- Cash -€434
down €434 (-2.1%), from €20,295 to €19,861
mainly Tax, wage and social debts (-€1,984) and Accrued charges and deferred income (-€943)
- Deferred charges and accrued income -€363
down €363 (-56.0%), from €649 to €286
- Tax, wage and social debts -€1,984
down €1,984 (-64.2%), from €3,093 to €1,108
- Reserves +€1,920
up €1,920 (+22.9%), from €8,387 to €10,308
- Accrued charges and deferred income -€943
down €943 (-100.0%), from €943 to €0
- Other debts +€877
up €877 (+18.1%), from €4,854 to €5,731
- Trade debts -€668
down €668 (-100.0%), from €668 to €0
- Gross operating margin -€5,390
down €5,390 (-61.9%), from €8,702 to €3,311
- Taxes -€1,159
down €1,159 (-53.2%), from €2,180 to €1,020
- Other operating charges -€377
down €377 (-54.6%), from €690 to €314
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 | €20,944 | €20,147 | -€797 | -3.8% |
| Current assets | 29/58 | €20,944 | €20,147 | -€797 | -3.8% |
| Cash at bank and in hand | 54/58 | €20,295 | €19,861 | -€434 | -2.1% |
| Deferred charges and accrued income | 490/1 | €649 | €286 | -€363 | -56.0% |
| Total equity and liabilities | 10/49 | €20,944 | €20,147 | -€797 | -3.8% |
| Equity | 10/15 | €11,387 | €13,308 | +€1,920 | +16.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,387 | €10,308 | +€1,920 | +22.9% |
| Distributable reserves | 133 | €8,387 | €10,308 | +€1,920 | +22.9% |
| Amounts payable | 17/49 | €9,557 | €6,839 | -€2,717 | -28.4% |
| Amounts payable within one year | 42/48 | €8,614 | €6,839 | -€1,775 | -20.6% |
| Trade debts | 44 | €668 | €0 | -€668 | -100.0% |
| Suppliers | 440/4 | €668 | €0 | -€668 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,093 | €1,108 | -€1,984 | -64.2% |
| Taxes | 450/3 | €3,093 | €1,108 | -€1,984 | -64.2% |
| Other amounts payable | 47/48 | €4,854 | €5,731 | +€877 | +18.1% |
| Accrued charges and deferred income | 492/3 | €943 | €0 | -€943 | -100.0% |
| Other operating charges | 640/8 | €690 | €314 | -€377 | -54.6% |
| Gross operating margin | 9900 | €8,702 | €3,311 | -€5,390 | -61.9% |
| Operating profit (loss) | 9901 | €8,011 | €2,998 | -€5,014 | -62.6% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Financial charges | 65/66B | €62 | €57 | -€5 | -8.3% |
| Recurring financial charges | 65 | €62 | €57 | -€5 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €7,953 | €2,941 | -€5,013 | -63.0% |
| Income taxes | 67/77 | €2,180 | €1,020 | -€1,159 | -53.2% |
| Profit (loss) for the period | 9904 | €5,774 | €1,920 | -€3,853 | -66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,774 | €1,920 | -€3,853 | -66.7% |
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.