Dictumfactum: what changed
What changed
Dictumfactum
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€470,192
2024 · €119,631+€350,561
Equity
€1.6m
2024 · €1.1m+€470,192
Cash
€87,183
2024 · €223,321-€136,137
Balance sheet total
€2.1m
2024 · €1.5m+€616,193
Largest movements
Assets
- Tangible fixed assets +€622,868
up €622,868 (+59.7%), from €1.0m to €1.7m
of which Land and buildings: +€653,835
- Cash -€136,137
down €136,137 (-61.0%), from €223,321 to €87,183
mainly Investment in fixed assets (net) (-€676,363) and Receivables within one year (-€128,804)
- Receivables within one year +€128,804
up €128,804 (+67.7%), from €190,310 to €319,114
of which Trade receivables: +€128,645
Equity and liabilities
- Reserves +€470,192
up €470,192 (+43.2%), from €1.1m to €1.6m
of which Tax-exempt reserves: +€269,802
- Trade debts +€111,736
up €111,736 (+419%), from €26,651 to €138,388
- Provisions +€89,934
new in 2025: €89,934
- Debts after one year -€80,146
down €80,146 (-42.1%), from €190,584 to €110,438
- Tax, wage and social debts +€33,169
up €33,169 (+130%), from €25,555 to €58,724
Income statement
- Gross operating margin +€471,383
up €471,383 (+184%), from €255,585 to €726,967
- Taxes +€35,362
up €35,362 (+58.8%), from €60,157 to €95,518
- Depreciation -€10,840
down €10,840 (-16.8%), from €64,334 to €53,494
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€119,631
Gross operating margin
+€471,383
Depreciation
+€10,840
Other operating charges
-€5,912
Financial income
-€495
Financial charges
+€41
Taxes
-€35,362
Deferred taxes and other
-€89,934
Result 2025
€470,192
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€609,639
Investment
-€676,363
Financing
-€69,414
Cash 2024
€223,321
From operations (derived)
+€609,639
Net result for the year
+€470,192
Depreciation
+€53,494
Receivables within one year
-€128,804
Deferred charges and accrued income
-€658
Provisions
+€89,934
Trade debts
+€111,736
Tax, wage and social debts
+€33,169
Advances received
-€24,000
Other debts
-€5,852
Accrued charges and deferred income
+€10,427
Investment (derived)
-€676,363
Investment in fixed assets (net)
-€676,363
Financing
-€69,414
Debts after one year
-€80,146
Current portion of long-term debt
+€10,732
Cash 2025
€87,183
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,459,394 | €2,075,587 | +€616,193 | +42.2% |
| Fixed assets | 21/28 | €1,042,788 | €1,665,657 | +€622,868 | +59.7% |
| Tangible fixed assets | 22/27 | €1,042,788 | €1,665,657 | +€622,868 | +59.7% |
| Land and buildings | 22 | €981,074 | €1,634,909 | +€653,835 | +66.6% |
| Furniture and vehicles | 24 | €61,714 | €30,748 | -€30,966 | -50.2% |
| Current assets | 29/58 | €416,605 | €409,930 | -€6,675 | -1.6% |
| Amounts receivable within one year | 40/41 | €190,310 | €319,114 | +€128,804 | +67.7% |
| Trade receivables | 40 | €190,310 | €318,955 | +€128,645 | +67.6% |
| Other amounts receivable | 41 | - | €159 | +€159 | |
| Cash at bank and in hand | 54/58 | €223,321 | €87,183 | -€136,137 | -61.0% |
| Deferred charges and accrued income | 490/1 | €2,974 | €3,633 | +€658 | +22.1% |
| Total equity and liabilities | 10/49 | €1,459,394 | €2,075,587 | +€616,193 | +42.2% |
| Equity | 10/15 | €1,106,984 | €1,577,175 | +€470,192 | +42.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,088,434 | €1,558,625 | +€470,192 | +43.2% |
| Non-distributable reserves | 130/1 | €2,440 | €2,440 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,440 | €2,440 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €269,802 | +€269,802 | |
| Distributable reserves | 133 | €1,085,993 | €1,286,383 | +€200,390 | +18.5% |
| Provisions and deferred taxes | 16 | - | €89,934 | +€89,934 | |
| Deferred taxes | 168 | - | €89,934 | +€89,934 | |
| Amounts payable | 17/49 | €352,410 | €408,477 | +€56,067 | +15.9% |
| Amounts payable after more than one year | 17 | €190,584 | €110,438 | -€80,146 | -42.1% |
| Financial debts | 170/4 | €190,584 | €110,438 | -€80,146 | -42.1% |
| Amounts payable within one year | 42/48 | €160,441 | €286,227 | +€125,785 | +78.4% |
| Current portion of amounts payable after more than one year | 42 | €73,806 | €84,538 | +€10,732 | +14.5% |
| Trade debts | 44 | €26,651 | €138,388 | +€111,736 | +419% |
| Suppliers | 440/4 | €26,651 | €138,388 | +€111,736 | +419% |
| Advances received on contracts in progress | 46 | €24,000 | - | -€24,000 | |
| Taxes, remuneration and social security | 45 | €25,555 | €58,724 | +€33,169 | +130% |
| Taxes | 450/3 | €25,555 | €58,724 | +€33,169 | +130% |
| Other amounts payable | 47/48 | €10,429 | €4,577 | -€5,852 | -56.1% |
| Accrued charges and deferred income | 492/3 | €1,385 | €11,812 | +€10,427 | +753% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,334 | €53,494 | -€10,840 | -16.8% |
| Other operating charges | 640/8 | €6,800 | €12,712 | +€5,912 | +86.9% |
| Gross operating margin | 9900 | €255,585 | €726,967 | +€471,383 | +184% |
| Operating profit (loss) | 9901 | €184,451 | €660,761 | +€476,310 | +258% |
| Financial income | 75/76B | €745 | €250 | -€495 | -66.5% |
| Recurring financial income | 75 | €745 | €250 | -€495 | -66.5% |
| Financial charges | 65/66B | €5,408 | €5,367 | -€41 | -0.8% |
| Recurring financial charges | 65 | €5,408 | €5,367 | -€41 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €179,788 | €655,644 | +€475,856 | +265% |
| Transfer from deferred taxes | 780 | - | €480 | +€480 | |
| Transfer to deferred taxes | 680 | - | €90,415 | +€90,415 | |
| Income taxes | 67/77 | €60,157 | €95,518 | +€35,362 | +58.8% |
| Profit (loss) for the period | 9904 | €119,631 | €470,192 | +€350,561 | +293% |
| Transfer from tax-exempt reserves | 789 | - | €1,441 | +€1,441 | |
| Transfer to tax-exempt reserves | 689 | - | €271,244 | +€271,244 | |
| Profit (loss) for the period to be appropriated | 9905 | €119,631 | €200,390 | +€80,758 | +67.5% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.