Dikéos: 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.
Dikéos
Largest movements
- Cash -€94,375
down €94,375 (-44.8%), from €210,466 to €116,091
mainly Contributions, distributions and other (-€100,000) and Other debts (-€36,942)
- Receivables within one year +€20,395
up €20,395 (+8.2%), from €247,994 to €268,389
of which Trade receivables: +€41,379
- Tangible fixed assets -€16,366
down €16,366 (-8.2%), from €199,767 to €183,401
of which Other tangible fixed assets: -€14,832
- Other debts -€36,942
down €36,942 (-21.2%), from €174,615 to €137,673
- Tax, wage and social debts -€34,538
down €34,538 (-44.5%), from €77,533 to €42,995
of which Taxes: -€37,415
- Debts after one year -€17,091
down €17,091 (-11.2%), from €153,017 to €135,926
- Trade debts -€12,761
down €12,761 (-41.4%), from €30,819 to €18,058
- Short-term financial debts +€6,723
new in 2025: €6,723
- Turnover -€845,441
no longer reported in 2025 (was €845,441)
- Purchases and services -€534,077
no longer reported in 2025 (was €534,077)
- Gross operating margin +€47,802
up €47,802 (+15.4%), from €311,364 to €359,166
- Other operating charges +€16,652
up €16,652 (+1898.8%), from €877 to €17,529
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 | €669,306 | €578,376 | -€90,930 | -13.6% |
| Fixed assets | 21/28 | €199,767 | €183,401 | -€16,366 | -8.2% |
| Tangible fixed assets | 22/27 | €199,767 | €183,401 | -€16,366 | -8.2% |
| Furniture and vehicles | 24 | €17,349 | €15,815 | -€1,535 | -8.8% |
| Other tangible fixed assets | 26 | €182,418 | €167,586 | -€14,832 | -8.1% |
| Current assets | 29/58 | €469,539 | €394,975 | -€74,563 | -15.9% |
| Amounts receivable within one year | 40/41 | €247,994 | €268,389 | +€20,395 | +8.2% |
| Trade receivables | 40 | €227,010 | €268,389 | +€41,379 | +18.2% |
| Other amounts receivable | 41 | €20,984 | €0 | -€20,984 | -100.0% |
| Cash at bank and in hand | 54/58 | €210,466 | €116,091 | -€94,375 | -44.8% |
| Deferred charges and accrued income | 490/1 | €11,078 | €10,495 | -€583 | -5.3% |
| Total equity and liabilities | 10/49 | €669,306 | €578,376 | -€90,930 | -13.6% |
| Equity | 10/15 | €216,873 | €217,295 | +€422 | +0.2% |
| Contributions | 10/11 | €37,854 | €37,854 | = | 0.0% |
| Reserves | 13 | €170,000 | €170,000 | = | 0.0% |
| Distributable reserves | 133 | €170,000 | €170,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,020 | €9,441 | +€422 | +4.7% |
| Amounts payable | 17/49 | €452,433 | €361,081 | -€91,351 | -20.2% |
| Amounts payable after more than one year | 17 | €153,017 | €135,926 | -€17,091 | -11.2% |
| Financial debts | 170/4 | €153,017 | €135,926 | -€17,091 | -11.2% |
| Amounts payable within one year | 42/48 | €299,416 | €222,539 | -€76,877 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €16,449 | €17,091 | +€641 | +3.9% |
| Financial debts | 43 | - | €6,723 | +€6,723 | |
| Other loans | 439 | - | €6,723 | +€6,723 | |
| Trade debts | 44 | €30,819 | €18,058 | -€12,761 | -41.4% |
| Suppliers | 440/4 | €30,819 | €18,058 | -€12,761 | -41.4% |
| Taxes, remuneration and social security | 45 | €77,533 | €42,995 | -€34,538 | -44.5% |
| Taxes | 450/3 | €59,374 | €21,959 | -€37,415 | -63.0% |
| Remuneration and social security | 454/9 | €18,159 | €21,036 | +€2,877 | +15.8% |
| Other amounts payable | 47/48 | €174,615 | €137,673 | -€36,942 | -21.2% |
| Accrued charges and deferred income | 492/3 | - | €2,616 | +€2,616 | |
| Turnover | 70 | €845,441 | - | -€845,441 | |
| Goods, raw materials, services and sundry goods | 60/61 | €534,077 | - | -€534,077 | |
| Remuneration, social security and pensions | 62 | €158,364 | €165,706 | +€7,342 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,155 | €26,028 | +€1,874 | +7.8% |
| Other operating charges | 640/8 | €877 | €17,529 | +€16,652 | +1898.8% |
| Gross operating margin | 9900 | €311,364 | €359,166 | +€47,802 | +15.4% |
| Operating profit (loss) | 9901 | €127,969 | €149,903 | +€21,934 | +17.1% |
| Financial income | 75/76B | - | €297 | +€297 | |
| Recurring financial income | 75 | - | €297 | +€297 | |
| Financial charges | 65/66B | €8,518 | €8,864 | +€346 | +4.1% |
| Recurring financial charges | 65 | €8,518 | €8,864 | +€346 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €119,451 | €141,335 | +€21,885 | +18.3% |
| Income taxes | 67/77 | €36,079 | €40,914 | +€4,835 | +13.4% |
| Profit (loss) for the period | 9904 | €83,372 | €100,422 | +€17,050 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €83,372 | €100,422 | +€17,050 | +20.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.