DIKIBAT SPRL: 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.
DIKIBAT SPRL
Largest movements
- Tangible fixed assets +€18,759
up €18,759 (+199%), from €9,449 to €28,208
of which Furniture and vehicles: +€19,073
- Cash +€14,449
up €14,449 (+1,174%), from €1,231 to €15,680
mainly Net result for the year (+€24,231) and Receivables within one year (+€11,059)
- Receivables within one year -€11,059
down €11,059 (-51.0%), from €21,692 to €10,633
of which Trade receivables: -€15,393
- Stocks and contracts +€3,000
new in 2025: €3,000
- Reserves +€21,140
up €21,140 (+1,137%), from €1,860 to €23,000
of which Distributable reserves: +€23,000
- Trade debts +€4,461
up €4,461 (+298%), from €1,499 to €5,959
- Other debts -€2,233
no longer reported in 2025 (was €2,233)
- Contributions +€1,860
up €1,860 (+30.0%), from €6,200 to €8,060
- Tax, wage and social debts -€1,460
down €1,460 (-26.4%), from €5,523 to €4,063
of which Remuneration and social security: -€1,891
- Gross operating margin +€55,560
up €55,560 (+114%), from €48,788 to €104,348
- Staff costs +€36,453
up €36,453 (+137%), from €26,627 to €63,081
- Taxes +€6,193
up €6,193 (+277%), from €2,237 to €8,430
- Depreciation +€3,160
up €3,160 (+101%), from €3,117 to €6,277
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 | €35,371 | €60,371 | +€24,999 | +70.7% |
| Fixed assets | 21/28 | €9,449 | €28,208 | +€18,759 | +199% |
| Tangible fixed assets | 22/27 | €9,449 | €28,208 | +€18,759 | +199% |
| Plant, machinery and equipment | 23 | €620 | €307 | -€313 | -50.5% |
| Furniture and vehicles | 24 | €8,829 | €27,901 | +€19,073 | +216% |
| Current assets | 29/58 | €25,923 | €32,163 | +€6,240 | +24.1% |
| Stocks and contracts in progress | 3 | - | €3,000 | +€3,000 | |
| Contracts in progress | 37 | - | €3,000 | +€3,000 | |
| Amounts receivable within one year | 40/41 | €21,692 | €10,633 | -€11,059 | -51.0% |
| Trade receivables | 40 | €15,393 | - | -€15,393 | |
| Other amounts receivable | 41 | €6,299 | €10,633 | +€4,334 | +68.8% |
| Cash at bank and in hand | 54/58 | €1,231 | €15,680 | +€14,449 | +1,174% |
| Deferred charges and accrued income | 490/1 | €3,000 | €2,850 | -€150 | -5.0% |
| Total equity and liabilities | 10/49 | €35,371 | €60,371 | +€24,999 | +70.7% |
| Equity | 10/15 | €26,118 | €50,349 | +€24,231 | +92.8% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €23,000 | +€21,140 | +1,137% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €23,000 | +€23,000 | |
| Profit (loss) carried forward | 14 | €18,058 | €19,289 | +€1,231 | +6.8% |
| Amounts payable | 17/49 | €9,254 | €10,022 | +€768 | +8.3% |
| Amounts payable within one year | 42/48 | €9,254 | €10,022 | +€768 | +8.3% |
| Trade debts | 44 | €1,499 | €5,959 | +€4,461 | +298% |
| Suppliers | 440/4 | €1,499 | €5,959 | +€4,461 | +298% |
| Taxes, remuneration and social security | 45 | €5,523 | €4,063 | -€1,460 | -26.4% |
| Taxes | 450/3 | €1,050 | €1,480 | +€430 | +41.0% |
| Remuneration and social security | 454/9 | €4,473 | €2,582 | -€1,891 | -42.3% |
| Other amounts payable | 47/48 | €2,233 | - | -€2,233 | |
| Remuneration, social security and pensions | 62 | €26,627 | €63,081 | +€36,453 | +137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,117 | €6,277 | +€3,160 | +101% |
| Other operating charges | 640/8 | €1,185 | €2,227 | +€1,042 | +87.9% |
| Gross operating margin | 9900 | €48,788 | €104,348 | +€55,560 | +114% |
| Operating profit (loss) | 9901 | €17,859 | €32,763 | +€14,904 | +83.5% |
| Financial income | 75/76B | €49 | €53 | +€3 | +6.9% |
| Recurring financial income | 75 | €49 | €53 | +€3 | +6.9% |
| Financial charges | 65/66B | €153 | €154 | +€1 | +0.5% |
| Recurring financial charges | 65 | €153 | €154 | +€1 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €17,755 | €32,662 | +€14,907 | +84.0% |
| Income taxes | 67/77 | €2,237 | €8,430 | +€6,193 | +277% |
| Profit (loss) for the period | 9904 | €15,518 | €24,231 | +€8,714 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,518 | €24,231 | +€8,714 | +56.2% |
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 31 October 2026 via checked.be.