Dictys: 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.
Dictys
Largest movements
- Cash +€81,699
up €81,699 (+114.8%), from €71,194 to €152,893
mainly Net result for the year (+€49,543) and Receivables within one year (+€42,870)
- Receivables within one year -€42,870
down €42,870 (-60.5%), from €70,886 to €28,016
of which Trade receivables: -€36,038
- Reserves +€49,543
up €49,543 (+15.0%), from €329,581 to €379,124
of which Distributable reserves: +€49,543
- Tax, wage and social debts -€12,511
down €12,511 (-47.4%), from €26,398 to €13,887
- Gross operating margin -€4,433
down €4,433 (-6.1%), from €72,388 to €67,954
- Taxes -€1,058
down €1,058 (-5.0%), from €21,334 to €20,276
- Financial income -€1,001
down €1,001 (-14.2%), from €7,045 to €6,044
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 | €370,239 | €406,951 | +€36,713 | +9.9% |
| Fixed assets | 21/28 | €14,258 | €11,011 | -€3,247 | -22.8% |
| Tangible fixed assets | 22/27 | €14,258 | €11,011 | -€3,247 | -22.8% |
| Furniture and vehicles | 24 | €439 | €293 | -€146 | -33.3% |
| Other tangible fixed assets | 26 | €13,819 | €10,719 | -€3,100 | -22.4% |
| Current assets | 29/58 | €355,981 | €395,940 | +€39,959 | +11.2% |
| Amounts receivable after more than one year | 29 | €207,000 | €207,000 | = | 0.0% |
| Other amounts receivable | 291 | €207,000 | €207,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €70,886 | €28,016 | -€42,870 | -60.5% |
| Trade receivables | 40 | €51,038 | €15,000 | -€36,038 | -70.6% |
| Other amounts receivable | 41 | €19,848 | €13,016 | -€6,832 | -34.4% |
| Cash at bank and in hand | 54/58 | €71,194 | €152,893 | +€81,699 | +114.8% |
| Deferred charges and accrued income | 490/1 | €6,901 | €8,032 | +€1,131 | +16.4% |
| Total equity and liabilities | 10/49 | €370,239 | €406,951 | +€36,713 | +9.9% |
| Equity | 10/15 | €341,981 | €391,524 | +€49,543 | +14.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €329,581 | €379,124 | +€49,543 | +15.0% |
| Tax-exempt reserves | 132 | €70 | €70 | = | 0.0% |
| Distributable reserves | 133 | €329,512 | €379,054 | +€49,543 | +15.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,258 | €15,427 | -€12,830 | -45.4% |
| Amounts payable within one year | 42/48 | €27,508 | €15,427 | -€12,080 | -43.9% |
| Financial debts | 43 | - | €201 | +€201 | |
| Credit institutions | 430/8 | - | €201 | +€201 | |
| Trade debts | 44 | €990 | €1,339 | +€349 | +35.3% |
| Suppliers | 440/4 | €990 | €1,339 | +€349 | +35.3% |
| Taxes, remuneration and social security | 45 | €26,398 | €13,887 | -€12,511 | -47.4% |
| Taxes | 450/3 | €26,398 | €13,887 | -€12,511 | -47.4% |
| Other amounts payable | 47/48 | €120 | €0 | -€120 | -100.0% |
| Accrued charges and deferred income | 492/3 | €750 | €0 | -€750 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,163 | €3,247 | +€84 | +2.6% |
| Other operating charges | 640/8 | €931 | €856 | -€75 | -8.1% |
| Gross operating margin | 9900 | €72,388 | €67,954 | -€4,433 | -6.1% |
| Operating profit (loss) | 9901 | €68,293 | €63,851 | -€4,442 | -6.5% |
| Financial income | 75/76B | €7,045 | €6,044 | -€1,001 | -14.2% |
| Recurring financial income | 75 | €7,045 | €6,044 | -€1,001 | -14.2% |
| Financial charges | 65/66B | €70 | €77 | +€7 | +9.6% |
| Recurring financial charges | 65 | €70 | €77 | +€7 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €75,268 | €69,819 | -€5,450 | -7.2% |
| Income taxes | 67/77 | €21,334 | €20,276 | -€1,058 | -5.0% |
| Profit (loss) for the period | 9904 | €53,934 | €49,543 | -€4,391 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,934 | €49,543 | -€4,391 | -8.1% |
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 3 October 2026 via checked.be.