Dictus Groep: 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.
Dictus Groep
Largest movements
- Receivables within one year +€17,537
up €17,537 (+1,224%), from €1,433 to €18,970
of which Other amounts receivable: +€10,930
- Cash -€12,358
down €12,358 (-100%), from €12,358 to €0
mainly Receivables within one year (-€17,537) and Other debts (-€200)
- Deferred charges and accrued income -€800
down €800 (-100%), from €800 to €0
- Short-term financial debts +€2,729
new in 2025: €2,729
- Profit (loss) carried forward +€941
up €941 (+10.5%), from €8,957 to €9,898
- Trade debts +€909
up €909 (+89.4%), from €1,016 to €1,925
- Gross operating margin +€2,998
up €2,998, from -€1,204 to €1,793
- Other operating charges +€733
up €733 (+420%), from €175 to €907
- Financial income +€70
up €70 (+36.5%), from €190 to €260
- Financial charges +€49
up €49 (+31.8%), from €156 to €205
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.
Derived cash bridge
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 | €22,591 | €26,970 | +€4,379 | +19.4% |
| Current assets | 29/58 | €22,591 | €26,970 | +€4,379 | +19.4% |
| Amounts receivable after more than one year | 29 | €8,000 | €8,000 | = | 0.0% |
| Other amounts receivable | 291 | €8,000 | €8,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,433 | €18,970 | +€17,537 | +1,224% |
| Trade receivables | 40 | €310 | €6,918 | +€6,608 | +2,131% |
| Other amounts receivable | 41 | €1,123 | €12,053 | +€10,930 | +974% |
| Cash at bank and in hand | 54/58 | €12,358 | €0 | -€12,358 | -100% |
| Deferred charges and accrued income | 490/1 | €800 | €0 | -€800 | -100% |
| Total equity and liabilities | 10/49 | €22,591 | €26,970 | +€4,379 | +19.4% |
| Equity | 10/15 | €21,357 | €22,298 | +€941 | +4.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,957 | €9,898 | +€941 | +10.5% |
| Amounts payable | 17/49 | €1,234 | €4,672 | +€3,438 | +278% |
| Amounts payable within one year | 42/48 | €1,234 | €4,672 | +€3,438 | +278% |
| Financial debts | 43 | - | €2,729 | +€2,729 | |
| Credit institutions | 430/8 | - | €2,729 | +€2,729 | |
| Trade debts | 44 | €1,016 | €1,925 | +€909 | +89.4% |
| Suppliers | 440/4 | €1,016 | €1,925 | +€909 | +89.4% |
| Other amounts payable | 47/48 | €218 | €18 | -€200 | -91.6% |
| Other operating charges | 640/8 | €175 | €907 | +€733 | +420% |
| Gross operating margin | 9900 | -€1,204 | €1,793 | +€2,998 | |
| Operating profit (loss) | 9901 | -€1,379 | €886 | +€2,265 | |
| Financial income | 75/76B | €190 | €260 | +€70 | +36.5% |
| Recurring financial income | 75 | €190 | €260 | +€70 | +36.5% |
| Financial charges | 65/66B | €156 | €205 | +€49 | +31.8% |
| Recurring financial charges | 65 | €156 | €205 | +€49 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,344 | €941 | +€2,285 | |
| Profit (loss) for the period | 9904 | -€1,344 | €941 | +€2,285 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,344 | €941 | +€2,285 |
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 26 October 2026 via checked.be.