DIKA BOUW: 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.
DIKA BOUW
Largest movements
- Receivables within one year -€37,748
down €37,748 (-91.2%), from €41,368 to €3,620
of which Trade receivables: -€31,470
- Stocks and contracts +€13,251
up €13,251 (+1,405%), from €943 to €14,194
- Tangible fixed assets -€13,165
down €13,165 (-8.0%), from €165,166 to €152,000
of which Leasing and similar rights: -€8,829
- Cash +€4,294
up €4,294 (+7.0%), from €61,043 to €65,337
mainly Depreciation (+€58,927) and Receivables within one year (+€37,748)
- Other debts -€32,867
down €32,867 (-46.0%), from €71,429 to €38,562
- Trade debts +€16,245
up €16,245 (+202%), from €8,028 to €24,272
- Debts after one year -€15,231
down €15,231 (-24.4%), from €62,463 to €47,232
- Accrued charges and deferred income -€4,658
down €4,658 (-63.5%), from €7,332 to €2,675
- Gross operating margin -€29,892
down €29,892 (-30.9%), from €96,747 to €66,855
- Depreciation +€12,507
up €12,507 (+26.9%), from €46,421 to €58,927
- Taxes -€8,005
down €8,005 (-99.7%), from €8,025 to €20
- Staff costs -€6,142
down €6,142 (-100%), from €6,142 to €0
- Financial charges -€2,794
down €2,794 (-28.3%), from €9,882 to €7,088
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 | €270,730 | €238,187 | -€32,543 | -12.0% |
| Fixed assets | 21/28 | €165,766 | €152,600 | -€13,165 | -7.9% |
| Tangible fixed assets | 22/27 | €165,166 | €152,000 | -€13,165 | -8.0% |
| Plant, machinery and equipment | 23 | €103,615 | €106,554 | +€2,939 | +2.8% |
| Furniture and vehicles | 24 | €22,808 | €15,533 | -€7,275 | -31.9% |
| Leasing and similar rights | 25 | €38,743 | €29,913 | -€8,829 | -22.8% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €104,964 | €85,586 | -€19,378 | -18.5% |
| Stocks and contracts in progress | 3 | €943 | €14,194 | +€13,251 | +1,405% |
| Stocks | 30/36 | €943 | €14,194 | +€13,251 | +1,405% |
| Amounts receivable within one year | 40/41 | €41,368 | €3,620 | -€37,748 | -91.2% |
| Trade receivables | 40 | €32,090 | €620 | -€31,470 | -98.1% |
| Other amounts receivable | 41 | €9,278 | €3,000 | -€6,278 | -67.7% |
| Cash at bank and in hand | 54/58 | €61,043 | €65,337 | +€4,294 | +7.0% |
| Deferred charges and accrued income | 490/1 | €1,610 | €2,435 | +€826 | +51.3% |
| Total equity and liabilities | 10/49 | €270,730 | €238,187 | -€32,543 | -12.0% |
| Equity | 10/15 | €88,227 | €88,424 | +€198 | +0.2% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €51,027 | €51,224 | +€198 | +0.4% |
| Distributable reserves | 133 | €51,027 | €51,224 | +€198 | +0.4% |
| Amounts payable | 17/49 | €182,503 | €149,762 | -€32,741 | -17.9% |
| Amounts payable after more than one year | 17 | €62,463 | €47,232 | -€15,231 | -24.4% |
| Financial debts | 170/4 | €62,463 | €47,232 | -€15,231 | -24.4% |
| Amounts payable within one year | 42/48 | €112,708 | €99,856 | -€12,852 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €14,079 | €15,231 | +€1,153 | +8.2% |
| Trade debts | 44 | €8,028 | €24,272 | +€16,245 | +202% |
| Suppliers | 440/4 | €8,028 | €24,272 | +€16,245 | +202% |
| Taxes, remuneration and social security | 45 | €19,172 | €21,790 | +€2,618 | +13.7% |
| Taxes | 450/3 | €14,772 | €15,190 | +€418 | +2.8% |
| Remuneration and social security | 454/9 | €4,400 | €6,600 | +€2,200 | +50.0% |
| Other amounts payable | 47/48 | €71,429 | €38,562 | -€32,867 | -46.0% |
| Accrued charges and deferred income | 492/3 | €7,332 | €2,675 | -€4,658 | -63.5% |
| Non-recurring operating income | 76A | €6,784 | €0 | -€6,784 | -100% |
| Remuneration, social security and pensions | 62 | €6,142 | €0 | -€6,142 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,421 | €58,927 | +€12,507 | +26.9% |
| Other operating charges | 640/8 | €1,185 | €917 | -€268 | -22.6% |
| Gross operating margin | 9900 | €96,747 | €66,855 | -€29,892 | -30.9% |
| Operating profit (loss) | 9901 | €43,000 | €7,011 | -€35,988 | -83.7% |
| Financial income | 75/76B | €2 | €294 | +€292 | +13,101% |
| Recurring financial income | 75 | €2 | €294 | +€292 | +13,101% |
| Financial charges | 65/66B | €9,882 | €7,088 | -€2,794 | -28.3% |
| Recurring financial charges | 65 | €9,882 | €7,088 | -€2,794 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €33,120 | €218 | -€32,902 | -99.3% |
| Income taxes | 67/77 | €8,025 | €20 | -€8,005 | -99.7% |
| Profit (loss) for the period | 9904 | €25,095 | €198 | -€24,897 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,095 | €198 | -€24,897 | -99.2% |
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 30 October 2026 via checked.be.