DIKAMATO: 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.
DIKAMATO
Largest movements
- Current investments -€265,000
no longer reported in 2025 (was €265,000)
- Cash -€92,059
down €92,059 (-42.1%), from €218,760 to €126,701
mainly Contributions, distributions and other (-€462,189) and Receivables within one year (-€11,705)
- Tangible fixed assets -€11,965
down €11,965 (-63.8%), from €18,747 to €6,782
- Receivables within one year +€11,705
up €11,705 (+47.6%), from €24,574 to €36,279
of which Other amounts receivable: +€6,505
- Reserves -€352,316
down €352,316 (-77.9%), from €452,189 to €99,873
- Other debts +€10,000
new in 2025: €10,000
- Debts after one year -€7,115
no longer reported in 2025 (was €7,115)
- Gross operating margin -€23,531
down €23,531 (-13.2%), from €178,638 to €155,107
- Other operating charges +€6,098
up €6,098 (+311%), from €1,960 to €8,058
- Taxes -€5,705
down €5,705 (-14.1%), from €40,587 to €34,882
- Financial income +€2,379
up €2,379 (+29.1%), from €8,165 to €10,544
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 | €529,175 | €172,151 | -€357,024 | -67.5% |
| Fixed assets | 21/28 | €18,747 | €6,782 | -€11,965 | -63.8% |
| Tangible fixed assets | 22/27 | €18,747 | €6,782 | -€11,965 | -63.8% |
| Furniture and vehicles | 24 | €18,747 | €6,782 | -€11,965 | -63.8% |
| Current assets | 29/58 | €510,428 | €165,369 | -€345,059 | -67.6% |
| Amounts receivable within one year | 40/41 | €24,574 | €36,279 | +€11,705 | +47.6% |
| Trade receivables | 40 | €21,236 | €26,436 | +€5,200 | +24.5% |
| Other amounts receivable | 41 | €3,339 | €9,843 | +€6,505 | +195% |
| Current investments | 50/53 | €265,000 | - | -€265,000 | |
| Cash at bank and in hand | 54/58 | €218,760 | €126,701 | -€92,059 | -42.1% |
| Deferred charges and accrued income | 490/1 | €2,094 | €2,389 | +€295 | +14.1% |
| Total equity and liabilities | 10/49 | €529,175 | €172,151 | -€357,024 | -67.5% |
| Equity | 10/15 | €457,189 | €104,873 | -€352,316 | -77.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €452,189 | €99,873 | -€352,316 | -77.9% |
| Distributable reserves | 133 | €452,189 | €99,873 | -€352,316 | -77.9% |
| Amounts payable | 17/49 | €71,986 | €67,278 | -€4,708 | -6.5% |
| Amounts payable after more than one year | 17 | €7,115 | - | -€7,115 | |
| Financial debts | 170/4 | €7,115 | - | -€7,115 | |
| Amounts payable within one year | 42/48 | €64,871 | €67,278 | +€2,407 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €12,090 | €7,115 | -€4,975 | -41.1% |
| Trade debts | 44 | €877 | €1,492 | +€615 | +70.1% |
| Suppliers | 440/4 | €877 | €1,492 | +€615 | +70.1% |
| Taxes, remuneration and social security | 45 | €51,904 | €48,671 | -€3,233 | -6.2% |
| Taxes | 450/3 | €51,904 | €48,671 | -€3,233 | -6.2% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,765 | €11,965 | -€800 | -6.3% |
| Other operating charges | 640/8 | €1,960 | €8,058 | +€6,098 | +311% |
| Gross operating margin | 9900 | €178,638 | €155,107 | -€23,531 | -13.2% |
| Operating profit (loss) | 9901 | €163,913 | €135,084 | -€28,829 | -17.6% |
| Financial income | 75/76B | €8,165 | €10,544 | +€2,379 | +29.1% |
| Recurring financial income | 75 | €8,165 | €10,544 | +€2,379 | +29.1% |
| Financial charges | 65/66B | €402 | €872 | +€470 | +117% |
| Recurring financial charges | 65 | €402 | €872 | +€470 | +117% |
| Profit (loss) for the period before taxes | 9903 | €171,676 | €144,756 | -€26,920 | -15.7% |
| Income taxes | 67/77 | €40,587 | €34,882 | -€5,705 | -14.1% |
| Profit (loss) for the period | 9904 | €131,089 | €109,873 | -€21,215 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €131,089 | €109,873 | -€21,215 | -16.2% |
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 17 October 2026 via checked.be.