DIKEON: 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.
DIKEON
Largest movements
- Tangible fixed assets +€38,016
up €38,016 (+126.1%), from €30,142 to €68,158
of which Land and buildings: +€45,074
- Receivables within one year +€20,680
up €20,680 (+28.8%), from €71,777 to €92,457
of which Trade receivables: +€14,687
- Cash -€8,418
down €8,418 (-27.7%), from €30,429 to €22,011
mainly Investment in fixed assets (net) (-€48,348) and Receivables within one year (-€20,680)
- Debts after one year +€47,933
new in 2025: €47,933
- Reserves +€4,500
up €4,500 (+6.7%), from €67,110 to €71,610
of which Distributable reserves: +€4,500
- Current portion of long-term debt -€4,405
down €4,405 (-14.3%), from €30,717 to €26,312
- Trade debts +€4,210
up €4,210 (+170.5%), from €2,468 to €6,678
- Gross operating margin -€11,004
down €11,004 (-48.2%), from €22,811 to €11,807
- Depreciation +€926
up €926 (+9.8%), from €9,406 to €10,332
- Taxes -€793
down €793 (-52.8%), from €1,500 to €707
- Financial charges -€285
down €285 (-33.2%), from €860 to €575
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 | €132,804 | €184,745 | +€51,941 | +39.1% |
| Fixed assets | 21/28 | €30,267 | €68,283 | +€38,016 | +125.6% |
| Tangible fixed assets | 22/27 | €30,142 | €68,158 | +€38,016 | +126.1% |
| Land and buildings | 22 | - | €45,074 | +€45,074 | |
| Furniture and vehicles | 24 | €30,142 | €23,084 | -€7,058 | -23.4% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €102,537 | €116,462 | +€13,925 | +13.6% |
| Amounts receivable within one year | 40/41 | €71,777 | €92,457 | +€20,680 | +28.8% |
| Trade receivables | 40 | - | €14,687 | +€14,687 | |
| Other amounts receivable | 41 | €71,777 | €77,770 | +€5,993 | +8.3% |
| Cash at bank and in hand | 54/58 | €30,429 | €22,011 | -€8,418 | -27.7% |
| Deferred charges and accrued income | 490/1 | €331 | €1,993 | +€1,663 | +502.7% |
| Total equity and liabilities | 10/49 | €132,804 | €184,745 | +€51,941 | +39.1% |
| Equity | 10/15 | €86,661 | €91,131 | +€4,471 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,110 | €71,610 | +€4,500 | +6.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €65,250 | €69,750 | +€4,500 | +6.9% |
| Profit (loss) carried forward | 14 | €951 | €921 | -€29 | -3.1% |
| Amounts payable | 17/49 | €46,143 | €93,614 | +€47,470 | +102.9% |
| Amounts payable after more than one year | 17 | - | €47,933 | +€47,933 | |
| Financial debts | 170/4 | - | €47,933 | +€47,933 | |
| Amounts payable within one year | 42/48 | €46,143 | €45,656 | -€488 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €30,717 | €26,312 | -€4,405 | -14.3% |
| Trade debts | 44 | €2,468 | €6,678 | +€4,210 | +170.5% |
| Suppliers | 440/4 | €2,468 | €6,678 | +€4,210 | +170.5% |
| Taxes, remuneration and social security | 45 | €12,958 | €12,666 | -€293 | -2.3% |
| Taxes | 450/3 | €9,842 | €9,414 | -€428 | -4.4% |
| Remuneration and social security | 454/9 | €3,116 | €3,252 | +€136 | +4.4% |
| Accrued charges and deferred income | 492/3 | - | €25 | +€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,406 | €10,332 | +€926 | +9.8% |
| Other operating charges | 640/8 | €902 | €761 | -€141 | -15.6% |
| Non-recurring operating charges | 66A | - | €497 | +€497 | |
| Gross operating margin | 9900 | €22,811 | €11,807 | -€11,004 | -48.2% |
| Operating profit (loss) | 9901 | €12,504 | €217 | -€12,287 | -98.3% |
| Financial income | 75/76B | €5,375 | €5,536 | +€161 | +3.0% |
| Recurring financial income | 75 | €5,375 | €5,536 | +€161 | +3.0% |
| Financial charges | 65/66B | €860 | €575 | -€285 | -33.2% |
| Recurring financial charges | 65 | €860 | €575 | -€285 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €17,019 | €5,178 | -€11,841 | -69.6% |
| Income taxes | 67/77 | €1,500 | €707 | -€793 | -52.8% |
| Profit (loss) for the period | 9904 | €15,519 | €4,471 | -€11,048 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,519 | €4,471 | -€11,048 | -71.2% |
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.