DIK&NIK: 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.
DIK&NIK
Largest movements
- Tangible fixed assets +€54,739
up €54,739 (+199%), from €27,448 to €82,187
of which Plant, machinery and equipment: +€59,468
- Cash -€2,587
down €2,587 (-6.5%), from €39,592 to €37,005
mainly Investment in fixed assets (net) (-€75,736) and Contributions, distributions and other (-€12,000)
- Receivables within one year +€1,931
up €1,931 (+4.3%), from €45,299 to €47,230
of which Trade receivables: +€1,931
- Trade debts +€35,009
up €35,009 (+178%), from €19,684 to €54,693
- Profit (loss) carried forward +€16,409
up €16,409 (+39.4%), from €41,614 to €58,023
- Tax, wage and social debts +€3,174
up €3,174 (+17.1%), from €18,508 to €21,682
- Depreciation +€13,846
up €13,846 (+194%), from €7,151 to €20,997
- Write-downs -€5,750
no longer reported in 2025 (was €5,750)
- Taxes -€4,306
down €4,306 (-27.5%), from €15,645 to €11,339
- Gross operating margin -€3,507
down €3,507 (-5.4%), from €64,485 to €60,978
- Other operating charges -€2,931
down €2,931 (-97.4%), from €3,009 to €78
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 | €112,766 | €166,858 | +€54,092 | +48.0% |
| Fixed assets | 21/28 | €27,448 | €82,187 | +€54,739 | +199% |
| Tangible fixed assets | 22/27 | €27,448 | €82,187 | +€54,739 | +199% |
| Plant, machinery and equipment | 23 | €16,375 | €75,843 | +€59,468 | +363% |
| Furniture and vehicles | 24 | €11,073 | €6,344 | -€4,729 | -42.7% |
| Current assets | 29/58 | €85,318 | €84,671 | -€647 | -0.8% |
| Amounts receivable within one year | 40/41 | €45,299 | €47,230 | +€1,931 | +4.3% |
| Trade receivables | 40 | €43,828 | €45,759 | +€1,931 | +4.4% |
| Other amounts receivable | 41 | €1,471 | €1,471 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,592 | €37,005 | -€2,587 | -6.5% |
| Deferred charges and accrued income | 490/1 | €427 | €436 | +€9 | +2.1% |
| Total equity and liabilities | 10/49 | €112,766 | €166,858 | +€54,092 | +48.0% |
| Equity | 10/15 | €62,074 | €78,483 | +€16,409 | +26.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,614 | €58,023 | +€16,409 | +39.4% |
| Amounts payable | 17/49 | €50,692 | €88,375 | +€37,683 | +74.3% |
| Amounts payable within one year | 42/48 | €50,692 | €88,375 | +€37,683 | +74.3% |
| Trade debts | 44 | €19,684 | €54,693 | +€35,009 | +178% |
| Suppliers | 440/4 | €19,684 | €54,693 | +€35,009 | +178% |
| Taxes, remuneration and social security | 45 | €18,508 | €21,682 | +€3,174 | +17.1% |
| Taxes | 450/3 | €18,508 | €21,682 | +€3,174 | +17.1% |
| Other amounts payable | 47/48 | €12,500 | €12,000 | -€500 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,151 | €20,997 | +€13,846 | +194% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,750 | - | -€5,750 | |
| Other operating charges | 640/8 | €3,009 | €78 | -€2,931 | -97.4% |
| Gross operating margin | 9900 | €64,485 | €60,978 | -€3,507 | -5.4% |
| Operating profit (loss) | 9901 | €48,575 | €39,903 | -€8,672 | -17.9% |
| Financial charges | 65/66B | €138 | €155 | +€17 | +12.3% |
| Recurring financial charges | 65 | €138 | €155 | +€17 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €48,437 | €39,748 | -€8,689 | -17.9% |
| Income taxes | 67/77 | €15,645 | €11,339 | -€4,306 | -27.5% |
| Profit (loss) for the period | 9904 | €32,792 | €28,409 | -€4,383 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,792 | €28,409 | -€4,383 | -13.4% |
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 31 October 2026 via checked.be.