DIECAR: 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.
DIECAR
Largest movements
- Cash +€12,705
up €12,705 (+22.5%), from €56,344 to €69,049
mainly Net result for the year (+€9,119) and Depreciation (+€8,141)
- Tangible fixed assets -€7,961
down €7,961 (-32.5%), from €24,526 to €16,565
of which Furniture and vehicles: -€5,236
- Receivables within one year -€3,625
down €3,625 (-47.3%), from €7,665 to €4,040
of which Trade receivables: -€4,733
- Deferred charges and accrued income -€1,358
down €1,358 (-40.5%), from €3,356 to €1,998
- Stocks and contracts +€1,297
up €1,297 (+13.2%), from €9,856 to €11,153
- Reserves +€9,119
up €9,119 (+32.4%), from €28,115 to €37,234
- Debts after one year -€8,151
down €8,151 (-44.7%), from €18,250 to €10,099
- Trade debts -€6,169
down €6,169 (-55.2%), from €11,181 to €5,012
- Other debts +€4,272
up €4,272 (+14.3%), from €29,857 to €34,129
- Accrued charges and deferred income +€2,271
new in 2025: €2,271
- Gross operating margin -€3,899
down €3,899 (-13.6%), from €28,627 to €24,728
- Taxes -€2,486
down €2,486 (-44.2%), from €5,623 to €3,137
- Financial charges +€2,422
up €2,422 (+163.8%), from €1,479 to €3,901
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 | €102,353 | €103,231 | +€878 | +0.9% |
| Fixed assets | 21/28 | €25,132 | €16,991 | -€8,141 | -32.4% |
| Intangible fixed assets | 21 | €606 | €426 | -€180 | -29.7% |
| Tangible fixed assets | 22/27 | €24,526 | €16,565 | -€7,961 | -32.5% |
| Plant, machinery and equipment | 23 | €8,481 | €6,067 | -€2,414 | -28.5% |
| Furniture and vehicles | 24 | €15,086 | €9,850 | -€5,236 | -34.7% |
| Other tangible fixed assets | 26 | €959 | €648 | -€311 | -32.4% |
| Current assets | 29/58 | €77,221 | €86,240 | +€9,019 | +11.7% |
| Stocks and contracts in progress | 3 | €9,856 | €11,153 | +€1,297 | +13.2% |
| Stocks | 30/36 | €9,856 | €11,153 | +€1,297 | +13.2% |
| Amounts receivable within one year | 40/41 | €7,665 | €4,040 | -€3,625 | -47.3% |
| Trade receivables | 40 | €7,665 | €2,932 | -€4,733 | -61.7% |
| Other amounts receivable | 41 | - | €1,108 | +€1,108 | |
| Cash at bank and in hand | 54/58 | €56,344 | €69,049 | +€12,705 | +22.5% |
| Deferred charges and accrued income | 490/1 | €3,356 | €1,998 | -€1,358 | -40.5% |
| Total equity and liabilities | 10/49 | €102,353 | €103,231 | +€878 | +0.9% |
| Equity | 10/15 | €34,115 | €43,234 | +€9,119 | +26.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €28,115 | €37,234 | +€9,119 | +32.4% |
| Distributable reserves | 133 | €28,115 | €37,234 | +€9,119 | +32.4% |
| Amounts payable | 17/49 | €68,238 | €59,997 | -€8,241 | -12.1% |
| Amounts payable after more than one year | 17 | €18,250 | €10,099 | -€8,151 | -44.7% |
| Financial debts | 170/4 | €18,250 | €10,099 | -€8,151 | -44.7% |
| Amounts payable within one year | 42/48 | €49,988 | €47,627 | -€2,361 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €7,953 | €8,486 | +€533 | +6.7% |
| Trade debts | 44 | €11,181 | €5,012 | -€6,169 | -55.2% |
| Suppliers | 440/4 | €11,181 | €5,012 | -€6,169 | -55.2% |
| Taxes, remuneration and social security | 45 | €997 | - | -€997 | |
| Taxes | 450/3 | €997 | - | -€997 | |
| Other amounts payable | 47/48 | €29,857 | €34,129 | +€4,272 | +14.3% |
| Accrued charges and deferred income | 492/3 | - | €2,271 | +€2,271 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,988 | €8,141 | +€153 | +1.9% |
| Other operating charges | 640/8 | €462 | €430 | -€32 | -6.9% |
| Gross operating margin | 9900 | €28,627 | €24,728 | -€3,899 | -13.6% |
| Operating profit (loss) | 9901 | €20,177 | €16,157 | -€4,020 | -19.9% |
| Financial charges | 65/66B | €1,479 | €3,901 | +€2,422 | +163.8% |
| Recurring financial charges | 65 | €1,479 | €3,901 | +€2,422 | +163.8% |
| Profit (loss) for the period before taxes | 9903 | €18,698 | €12,256 | -€6,442 | -34.5% |
| Income taxes | 67/77 | €5,623 | €3,137 | -€2,486 | -44.2% |
| Profit (loss) for the period | 9904 | €13,075 | €9,119 | -€3,956 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,075 | €9,119 | -€3,956 | -30.3% |
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 8 October 2026 via checked.be.