Dikberd: 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.
Dikberd
Largest movements
- Cash -€7,698
down €7,698 (-96.0%), from €8,022 to €324
mainly Net result for the year (-€7,234) and Investment in fixed assets (net) (-€7,227)
- Receivables within one year +€1,746
up €1,746 (+1,757%), from €99 to €1,845
- Tangible fixed assets -€1,072
down €1,072 (-1.7%), from €63,658 to €62,586
of which Land and buildings: -€8,057
- Profit (loss) carried forward -€7,234
down €7,234 (-11.5%), from €62,740 to €55,506
- Advances received +€1,452
new in 2025: €1,452
- Gross operating margin +€18,230
up €18,230, from -€15,405 to €2,825
- Financial charges -€356
down €356 (-82.9%), from €429 to €74
- Other operating charges +€280
up €280 (+19.9%), from €1,407 to €1,687
- Depreciation +€192
up €192 (+2.4%), from €8,107 to €8,299
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 | €71,780 | €65,315 | -€6,465 | -9.0% |
| Fixed assets | 21/28 | €63,658 | €62,586 | -€1,072 | -1.7% |
| Tangible fixed assets | 22/27 | €63,658 | €62,586 | -€1,072 | -1.7% |
| Land and buildings | 22 | €63,658 | €55,601 | -€8,057 | -12.7% |
| Plant, machinery and equipment | 23 | - | €6,985 | +€6,985 | |
| Current assets | 29/58 | €8,122 | €2,728 | -€5,393 | -66.4% |
| Amounts receivable after more than one year | 29 | - | €559 | +€559 | |
| Other amounts receivable | 291 | - | €559 | +€559 | |
| Amounts receivable within one year | 40/41 | €99 | €1,845 | +€1,746 | +1,757% |
| Other amounts receivable | 41 | €99 | €1,845 | +€1,746 | +1,757% |
| Cash at bank and in hand | 54/58 | €8,022 | €324 | -€7,698 | -96.0% |
| Total equity and liabilities | 10/49 | €71,780 | €65,315 | -€6,465 | -9.0% |
| Equity | 10/15 | €70,800 | €63,566 | -€7,234 | -10.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,740 | €55,506 | -€7,234 | -11.5% |
| Amounts payable | 17/49 | €980 | €1,749 | +€769 | +78.5% |
| Amounts payable within one year | 42/48 | €980 | €1,749 | +€769 | +78.5% |
| Trade debts | 44 | €940 | €258 | -€683 | -72.6% |
| Suppliers | 440/4 | €940 | €258 | -€683 | -72.6% |
| Advances received on contracts in progress | 46 | - | €1,452 | +€1,452 | |
| Other amounts payable | 47/48 | €39 | €39 | = | 0.0% |
| Non-recurring operating income | 76A | €1,408 | - | -€1,408 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,107 | €8,299 | +€192 | +2.4% |
| Other operating charges | 640/8 | €1,407 | €1,687 | +€280 | +19.9% |
| Non-recurring operating charges | 66A | €6,612 | - | -€6,612 | |
| Gross operating margin | 9900 | -€15,405 | €2,825 | +€18,230 | |
| Operating profit (loss) | 9901 | -€31,531 | -€7,161 | +€24,370 | +77.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €429 | €74 | -€356 | -82.9% |
| Recurring financial charges | 65 | €429 | €74 | -€356 | -82.9% |
| Profit (loss) for the period before taxes | 9903 | -€31,960 | -€7,234 | +€24,726 | +77.4% |
| Profit (loss) for the period | 9904 | -€31,960 | -€7,234 | +€24,726 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,960 | -€7,234 | +€24,726 | +77.4% |
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 22 October 2026 via checked.be.