DIKAT: what changed
Two fiscal 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.
DIKAT
Largest movements
- Tangible fixed assets -€7,542
down €7,542 (-10.5%), from €71,931 to €64,389
of which Land and buildings: -€5,201
- Receivables within one year +€2,224
up €2,224 (+17.3%), from €12,850 to €15,074
of which Trade receivables: +€5,733
- Deferred charges and accrued income -€1,708
down €1,708 (-92.2%), from €1,852 to €144
- Profit (loss) carried forward +€5,705
up €5,705 (+4.0%), from -€142,222 to -€136,516
- Short-term financial debts -€5,159
down €5,159 (-34.7%), from €14,863 to €9,705
- Debts after one year -€5,000
down €5,000 (-3.1%), from €161,335 to €156,335
- Accrued charges and deferred income -€1,203
down €1,203 (-61.2%), from €1,966 to €763
- Trade debts -€942
down €942 (-27.1%), from €3,472 to €2,529
- Gross operating margin -€4,924
down €4,924 (-20.3%), from €24,230 to €19,306
- Depreciation +€2,560
up €2,560 (+40.3%), from €6,356 to €8,916
- Financial charges -€244
down €244 (-9.2%), from €2,652 to €2,408
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 | €93,226 | €86,951 | -€6,275 | -6.7% |
| Fixed assets | 21/28 | €71,931 | €64,389 | -€7,542 | -10.5% |
| Tangible fixed assets | 22/27 | €71,931 | €64,389 | -€7,542 | -10.5% |
| Land and buildings | 22 | €64,957 | €59,757 | -€5,201 | -8.0% |
| Furniture and vehicles | 24 | €6,974 | €4,632 | -€2,342 | -33.6% |
| Current assets | 29/58 | €21,295 | €22,562 | +€1,267 | +6.0% |
| Stocks and contracts in progress | 3 | €6,586 | €7,236 | +€650 | +9.9% |
| Stocks | 30/36 | €6,586 | €7,236 | +€650 | +9.9% |
| Amounts receivable within one year | 40/41 | €12,850 | €15,074 | +€2,224 | +17.3% |
| Trade receivables | 40 | €8,340 | €14,073 | +€5,733 | +68.7% |
| Other amounts receivable | 41 | €4,510 | €1,001 | -€3,509 | -77.8% |
| Cash at bank and in hand | 54/58 | €8 | €109 | +€101 | +1288.3% |
| Deferred charges and accrued income | 490/1 | €1,852 | €144 | -€1,708 | -92.2% |
| Total equity and liabilities | 10/49 | €93,226 | €86,951 | -€6,275 | -6.7% |
| Equity | 10/15 | -€92,643 | -€86,937 | +€5,705 | +6.2% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,222 | -€136,516 | +€5,705 | +4.0% |
| Amounts payable | 17/49 | €185,869 | €173,889 | -€11,980 | -6.4% |
| Amounts payable after more than one year | 17 | €161,335 | €156,335 | -€5,000 | -3.1% |
| Other amounts payable | 178/9 | €161,335 | €156,335 | -€5,000 | -3.1% |
| Amounts payable within one year | 42/48 | €22,567 | €16,791 | -€5,777 | -25.6% |
| Financial debts | 43 | €14,863 | €9,705 | -€5,159 | -34.7% |
| Credit institutions | 430/8 | €14,863 | €9,705 | -€5,159 | -34.7% |
| Trade debts | 44 | €3,472 | €2,529 | -€942 | -27.1% |
| Suppliers | 440/4 | €3,472 | €2,529 | -€942 | -27.1% |
| Taxes, remuneration and social security | 45 | €230 | €895 | +€665 | +288.8% |
| Taxes | 450/3 | €230 | €895 | +€665 | +288.8% |
| Other amounts payable | 47/48 | €4,002 | €3,661 | -€341 | -8.5% |
| Accrued charges and deferred income | 492/3 | €1,966 | €763 | -€1,203 | -61.2% |
| Remuneration, social security and pensions | 62 | €186 | - | -€186 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,356 | €8,916 | +€2,560 | +40.3% |
| Other operating charges | 640/8 | €2,168 | €2,277 | +€109 | +5.0% |
| Gross operating margin | 9900 | €24,230 | €19,306 | -€4,924 | -20.3% |
| Operating profit (loss) | 9901 | €15,520 | €8,113 | -€7,407 | -47.7% |
| Financial income | 75/76B | €0 | €1 | +€1 | +3650.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3650.0% |
| Financial charges | 65/66B | €2,652 | €2,408 | -€244 | -9.2% |
| Recurring financial charges | 65 | €2,652 | €2,408 | -€244 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €12,867 | €5,705 | -€7,162 | -55.7% |
| Profit (loss) for the period | 9904 | €12,867 | €5,705 | -€7,162 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,867 | €5,705 | -€7,162 | -55.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.