DIKA PROJECTS: 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 PROJECTS
Largest movements
- Receivables within one year -€40,680
down €40,680 (-6.9%), from €589,458 to €548,779
- Cash -€10,703
down €10,703 (-88.8%), from €12,057 to €1,354
- Debts within one year -€26,501
down €26,501 (-95.2%), from €27,832 to €1,331
of which Trade debts: -€25,688
- Profit (loss) carried forward -€25,382
down €25,382 (-17.5%), from -€145,345 to -€170,727
- Turnover -€815,276
no longer reported in 2025 (was €815,276)
- Gross operating margin +€141,726
up €141,726 (+98.0%), from -€144,645 to -€2,919
- Financial charges +€10,960
new in 2025: €10,960
From the 2021 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €602,015 | €550,132 | -€51,883 | -8.6% |
| Fixed assets | 21/28 | €500 | €0 | -€500 | -100% |
| Financial fixed assets | 28 | €500 | €0 | -€500 | -100% |
| Current assets | 29/58 | €601,515 | €550,132 | -€51,383 | -8.5% |
| Amounts receivable within one year | 40/41 | €589,458 | €548,779 | -€40,680 | -6.9% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | - | €548,779 | +€548,779 | |
| Cash at bank and in hand | 54/58 | €12,057 | €1,354 | -€10,703 | -88.8% |
| Total equity and liabilities | 10/49 | €602,015 | €550,132 | -€51,883 | -8.6% |
| Equity | 10/15 | €574,183 | €548,801 | -€25,382 | -4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €700,928 | €700,928 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €699,068 | +€699,068 | |
| Profit (loss) carried forward | 14 | -€145,345 | -€170,727 | -€25,382 | -17.5% |
| Amounts payable | 17/49 | €27,832 | €1,331 | -€26,501 | -95.2% |
| Amounts payable within one year | 42/48 | €27,832 | €1,331 | -€26,501 | -95.2% |
| Trade debts | 44 | €27,019 | €1,331 | -€25,688 | -95.1% |
| Suppliers | 440/4 | - | €1,331 | +€1,331 | |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Turnover | 70 | €815,276 | - | -€815,276 | |
| Other operating charges | 640/8 | - | €543 | +€543 | |
| Gross operating margin | 9900 | -€144,645 | -€2,919 | +€141,726 | +98.0% |
| Operating profit (loss) | 9901 | -€144,933 | -€3,462 | +€141,471 | +97.6% |
| Financial charges | 65/66B | - | €10,960 | +€10,960 | |
| Recurring financial charges | 65 | €411 | €10,960 | +€10,549 | +2,565% |
| Profit (loss) for the period before taxes | 9903 | -€145,345 | -€14,422 | +€130,922 | +90.1% |
| Profit (loss) for the period | 9904 | -€145,345 | -€14,422 | +€130,922 | +90.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€145,345 | -€14,422 | +€130,922 | +90.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.