DIKI RECORDS: 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.
DIKI RECORDS
Largest movements
- Cash +€33,706
up €33,706 (+173%), from €19,534 to €53,240
mainly Other debts (+€70,000) and Depreciation (+€47,717)
- Intangible fixed assets +€27,663
up €27,663 (+15.4%), from €179,089 to €206,752
- Deferred charges and accrued income -€23,327
down €23,327 (-33.4%), from €69,843 to €46,516
- Receivables within one year -€8,754
down €8,754 (-21.6%), from €40,596 to €31,842
of which Trade receivables: -€6,038
- Tangible fixed assets +€5,731
up €5,731 (+17.4%), from €32,962 to €38,693
of which Plant, machinery and equipment: +€2,912
- Other debts +€70,000
up €70,000 (+31.3%), from €223,499 to €293,499
- Reserves -€34,600
down €34,600 (-84.8%), from €40,800 to €6,200
of which Distributable reserves: -€34,600
- Profit (loss) carried forward -€15,516
down €15,516, from €0 to -€15,516
- Tax, wage and social debts +€7,537
up €7,537 (+54.3%), from €13,887 to €21,424
of which Remuneration and social security: +€4,027
- Accrued charges and deferred income +€6,643
up €6,643 (+202%), from €3,291 to €9,934
- Other operating charges -€21,570
down €21,570 (-44.3%), from €48,642 to €27,071
- Depreciation +€7,147
up €7,147 (+17.6%), from €40,570 to €47,717
- Financial charges +€3,333
up €3,333 (+68.1%), from €4,895 to €8,228
- Gross operating margin +€2,152
up €2,152 (+2.1%), from €104,393 to €106,545
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 | €369,521 | €401,070 | +€31,549 | +8.5% |
| Fixed assets | 21/28 | €212,175 | €245,569 | +€33,395 | +15.7% |
| Intangible fixed assets | 21 | €179,089 | €206,752 | +€27,663 | +15.4% |
| Tangible fixed assets | 22/27 | €32,962 | €38,693 | +€5,731 | +17.4% |
| Plant, machinery and equipment | 23 | €27,331 | €30,243 | +€2,912 | +10.7% |
| Furniture and vehicles | 24 | €5,631 | €8,450 | +€2,819 | +50.1% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €157,346 | €155,501 | -€1,845 | -1.2% |
| Stocks and contracts in progress | 3 | €27,373 | €23,902 | -€3,471 | -12.7% |
| Stocks | 30/36 | €27,373 | €23,902 | -€3,471 | -12.7% |
| Amounts receivable within one year | 40/41 | €40,596 | €31,842 | -€8,754 | -21.6% |
| Trade receivables | 40 | €35,447 | €29,409 | -€6,038 | -17.0% |
| Other amounts receivable | 41 | €5,149 | €2,434 | -€2,715 | -52.7% |
| Cash at bank and in hand | 54/58 | €19,534 | €53,240 | +€33,706 | +173% |
| Deferred charges and accrued income | 490/1 | €69,843 | €46,516 | -€23,327 | -33.4% |
| Total equity and liabilities | 10/49 | €369,521 | €401,070 | +€31,549 | +8.5% |
| Equity | 10/15 | €102,800 | €52,684 | -€50,116 | -48.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €40,800 | €6,200 | -€34,600 | -84.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €34,600 | €0 | -€34,600 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€15,516 | -€15,516 | |
| Amounts payable | 17/49 | €266,721 | €348,386 | +€81,666 | +30.6% |
| Amounts payable within one year | 42/48 | €263,430 | €338,452 | +€75,023 | +28.5% |
| Trade debts | 44 | €26,043 | €23,529 | -€2,514 | -9.7% |
| Suppliers | 440/4 | €26,043 | €23,529 | -€2,514 | -9.7% |
| Taxes, remuneration and social security | 45 | €13,887 | €21,424 | +€7,537 | +54.3% |
| Taxes | 450/3 | €0 | €3,510 | +€3,510 | |
| Remuneration and social security | 454/9 | €13,887 | €17,914 | +€4,027 | +29.0% |
| Other amounts payable | 47/48 | €223,499 | €293,499 | +€70,000 | +31.3% |
| Accrued charges and deferred income | 492/3 | €3,291 | €9,934 | +€6,643 | +202% |
| Remuneration, social security and pensions | 62 | €72,817 | €72,493 | -€324 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,570 | €47,717 | +€7,147 | +17.6% |
| Other operating charges | 640/8 | €48,642 | €27,071 | -€21,570 | -44.3% |
| Gross operating margin | 9900 | €104,393 | €106,545 | +€2,152 | +2.1% |
| Operating profit (loss) | 9901 | -€57,635 | -€40,737 | +€16,899 | +29.3% |
| Financial income | 75/76B | €106 | €48 | -€57 | -54.1% |
| Recurring financial income | 75 | €106 | €48 | -€57 | -54.1% |
| Financial charges | 65/66B | €4,895 | €8,228 | +€3,333 | +68.1% |
| Recurring financial charges | 65 | €4,895 | €8,228 | +€3,333 | +68.1% |
| Profit (loss) for the period before taxes | 9903 | -€62,425 | -€48,916 | +€13,509 | +21.6% |
| Income taxes | 67/77 | €400 | €1,200 | +€800 | +200% |
| Profit (loss) for the period | 9904 | -€62,825 | -€50,116 | +€12,709 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,825 | -€50,116 | +€12,709 | +20.2% |
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 27 October 2026 via checked.be.