DIKA SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€20,412
up €20,412 (+435.0%), from €4,693 to €25,105
of which Trade receivables: +€19,978
- Stocks and contracts -€13,332
down €13,332 (-22.4%), from €59,602 to €46,270
- Cash -€6,441
down €6,441 (-32.3%), from €19,940 to €13,499
mainly Receivables within one year (-€20,412) and Accrued charges and deferred income (-€10,414)
- Tangible fixed assets -€3,550
down €3,550 (-74.4%), from €4,770 to €1,221
of which Furniture and vehicles: -€3,128
- Profit (loss) carried forward +€16,330
up €16,330, from -€14,376 to €1,954
- Accrued charges and deferred income -€10,414
down €10,414 (-82.3%), from €12,658 to €2,243
- Other debts -€8,040
down €8,040 (-63.4%), from €12,684 to €4,645
- Tax, wage and social debts +€1,640
up €1,640 (+17.1%), from €9,572 to €11,212
- Trade debts -€1,351
down €1,351 (-7.7%), from €17,595 to €16,244
- Gross operating margin +€17,835
up €17,835 (+141.5%), from €12,607 to €30,442
- Taxes +€6,259
up €6,259 (+4485.8%), from €140 to €6,398
- Depreciation -€751
down €751 (-15.8%), from €4,746 to €3,994
- Other operating charges +€685
up €685 (+41.1%), from €1,668 to €2,353
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 | €89,630 | €87,796 | -€1,834 | -2.0% |
| Fixed assets | 21/28 | €4,770 | €2,091 | -€2,680 | -56.2% |
| Tangible fixed assets | 22/27 | €4,770 | €1,221 | -€3,550 | -74.4% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €1,371 | €550 | -€820 | -59.8% |
| Furniture and vehicles | 24 | €3,400 | €272 | -€3,128 | -92.0% |
| Other tangible fixed assets | 26 | - | €399 | +€399 | |
| Financial fixed assets | 28 | - | €870 | +€870 | |
| Current assets | 29/58 | €84,860 | €85,705 | +€845 | +1.0% |
| Stocks and contracts in progress | 3 | €59,602 | €46,270 | -€13,332 | -22.4% |
| Stocks | 30/36 | €59,602 | €46,270 | -€13,332 | -22.4% |
| Amounts receivable within one year | 40/41 | €4,693 | €25,105 | +€20,412 | +435.0% |
| Trade receivables | 40 | €4,503 | €24,481 | +€19,978 | +443.7% |
| Other amounts receivable | 41 | €190 | €624 | +€434 | +228.4% |
| Cash at bank and in hand | 54/58 | €19,940 | €13,499 | -€6,441 | -32.3% |
| Deferred charges and accrued income | 490/1 | €625 | €831 | +€206 | +33.0% |
| Total equity and liabilities | 10/49 | €89,630 | €87,796 | -€1,834 | -2.0% |
| Equity | 10/15 | €36,084 | €52,414 | +€16,330 | +45.3% |
| Contributions | 10/11 | €48,600 | €48,600 | = | 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 | -€14,376 | €1,954 | +€16,330 | |
| Amounts payable | 17/49 | €53,546 | €35,382 | -€18,164 | -33.9% |
| Amounts payable within one year | 42/48 | €40,889 | €33,138 | -€7,750 | -19.0% |
| Trade debts | 44 | €17,595 | €16,244 | -€1,351 | -7.7% |
| Suppliers | 440/4 | €17,595 | €16,244 | -€1,351 | -7.7% |
| Advances received on contracts in progress | 46 | €1,038 | €1,038 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,572 | €11,212 | +€1,640 | +17.1% |
| Taxes | 450/3 | €9,572 | €11,212 | +€1,640 | +17.1% |
| Other amounts payable | 47/48 | €12,684 | €4,645 | -€8,040 | -63.4% |
| Accrued charges and deferred income | 492/3 | €12,658 | €2,243 | -€10,414 | -82.3% |
| Remuneration, social security and pensions | 62 | €249 | €149 | -€100 | -40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,746 | €3,994 | -€751 | -15.8% |
| Other operating charges | 640/8 | €1,668 | €2,353 | +€685 | +41.1% |
| Gross operating margin | 9900 | €12,607 | €30,442 | +€17,835 | +141.5% |
| Operating profit (loss) | 9901 | €5,945 | €23,945 | +€18,000 | +302.8% |
| Financial income | 75/76B | €1 | €3 | +€2 | +206.4% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +206.4% |
| Financial charges | 65/66B | €1,336 | €1,220 | -€116 | -8.7% |
| Recurring financial charges | 65 | €1,336 | €1,220 | -€116 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €4,610 | €22,728 | +€18,118 | +393.0% |
| Income taxes | 67/77 | €140 | €6,398 | +€6,259 | +4485.8% |
| Profit (loss) for the period | 9904 | €4,470 | €16,330 | +€11,860 | +265.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,470 | €16,330 | +€11,860 | +265.3% |
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 12 October 2026 via checked.be.