DIKA CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€39,218
down €39,218 (-16.0%), from €245,651 to €206,433
of which Trade receivables: -€61,022
- Cash +€25,052
up €25,052 (+631%), from €3,973 to €29,025
mainly Receivables within one year (+€39,218) and Trade debts (+€26,156)
- Receivables after one year -€6,892
down €6,892 (-8.0%), from €86,397 to €79,505
- Tax, wage and social debts -€68,838
down €68,838 (-76.1%), from €90,511 to €21,673
- Trade debts +€26,156
up €26,156 (+73.9%), from €35,387 to €61,542
- Reserves +€23,657
up €23,657 (+19.2%), from €123,511 to €147,168
- Gross operating margin -€138,275
down €138,275 (-78.0%), from €177,283 to €39,008
- Taxes -€40,620
down €40,620 (-75.5%), from €53,827 to €13,207
- Depreciation -€6,881
down €6,881 (-69.0%), from €9,965 to €3,084
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €343,852 | €324,827 | -€19,025 | -5.5% |
| Fixed assets | 21/28 | €7,830 | €9,864 | +€2,034 | +26.0% |
| Tangible fixed assets | 22/27 | €6,830 | €8,864 | +€2,034 | +29.8% |
| Plant, machinery and equipment | 23 | €3,489 | €2,799 | -€690 | -19.8% |
| Furniture and vehicles | 24 | €3,341 | €6,065 | +€2,724 | +81.5% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €336,021 | €314,962 | -€21,059 | -6.3% |
| Amounts receivable after more than one year | 29 | €86,397 | €79,505 | -€6,892 | -8.0% |
| Trade receivables | 290 | €86,397 | €79,505 | -€6,892 | -8.0% |
| Amounts receivable within one year | 40/41 | €245,651 | €206,433 | -€39,218 | -16.0% |
| Trade receivables | 40 | €222,613 | €161,591 | -€61,022 | -27.4% |
| Other amounts receivable | 41 | €23,038 | €44,841 | +€21,803 | +94.6% |
| Cash at bank and in hand | 54/58 | €3,973 | €29,025 | +€25,052 | +631% |
| Total equity and liabilities | 10/49 | €343,852 | €324,827 | -€19,025 | -5.5% |
| Equity | 10/15 | €217,954 | €241,612 | +€23,657 | +10.9% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €123,511 | €147,168 | +€23,657 | +19.2% |
| Distributable reserves | 133 | €123,511 | €147,168 | +€23,657 | +19.2% |
| Profit (loss) carried forward | 14 | €88,144 | €88,144 | = | 0.0% |
| Amounts payable | 17/49 | €125,897 | €83,215 | -€42,682 | -33.9% |
| Amounts payable within one year | 42/48 | €125,897 | €83,215 | -€42,682 | -33.9% |
| Trade debts | 44 | €35,387 | €61,542 | +€26,156 | +73.9% |
| Suppliers | 440/4 | €35,387 | €61,542 | +€26,156 | +73.9% |
| Taxes, remuneration and social security | 45 | €90,511 | €21,673 | -€68,838 | -76.1% |
| Taxes | 450/3 | €90,511 | €21,673 | -€68,838 | -76.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,965 | €3,084 | -€6,881 | -69.0% |
| Other operating charges | 640/8 | €2,171 | €1,117 | -€1,053 | -48.5% |
| Gross operating margin | 9900 | €177,283 | €39,008 | -€138,275 | -78.0% |
| Operating profit (loss) | 9901 | €165,148 | €34,806 | -€130,341 | -78.9% |
| Financial income | 75/76B | €605 | €2,202 | +€1,597 | +264% |
| Recurring financial income | 75 | €605 | €2,202 | +€1,597 | +264% |
| Financial charges | 65/66B | €575 | €144 | -€431 | -75.0% |
| Recurring financial charges | 65 | €575 | €144 | -€431 | -75.0% |
| Profit (loss) for the period before taxes | 9903 | €165,177 | €36,864 | -€128,313 | -77.7% |
| Income taxes | 67/77 | €53,827 | €13,207 | -€40,620 | -75.5% |
| Profit (loss) for the period | 9904 | €111,350 | €23,657 | -€87,693 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €111,350 | €23,657 | -€87,693 | -78.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.