DIKIFIN: 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.
DIKIFIN
Largest movements
- Cash +€63,307
up €63,307 (+65.3%), from €96,904 to €160,211
mainly Net result for the year (+€144,606) and Depreciation (+€30,224)
- Tangible fixed assets -€30,224
down €30,224 (-31.9%), from €94,760 to €64,537
- Receivables within one year +€5,012
up €5,012 (+2,855%), from €176 to €5,188
- Reserves +€144,606
up €144,606 (+68.5%), from €211,017 to €355,623
of which Distributable reserves: +€144,606
- Debts after one year -€75,184
no longer reported in 2025 (was €75,184)
- Tax, wage and social debts -€15,354
down €15,354 (-52.3%), from €29,346 to €13,992
- Current portion of long-term debt -€15,192
no longer reported in 2025 (was €15,192)
- Financial income +€84,935
up €84,935 (+345%), from €24,650 to €109,585
- Gross operating margin -€13,148
down €13,148 (-13.7%), from €96,074 to €82,926
- Depreciation +€7,619
up €7,619 (+33.7%), from €22,604 to €30,224
- Taxes -€5,801
down €5,801 (-28.5%), from €20,375 to €14,573
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 | €337,899 | €375,995 | +€38,096 | +11.3% |
| Fixed assets | 21/28 | €240,820 | €210,596 | -€30,224 | -12.6% |
| Tangible fixed assets | 22/27 | €94,760 | €64,537 | -€30,224 | -31.9% |
| Furniture and vehicles | 24 | €94,760 | €64,537 | -€30,224 | -31.9% |
| Financial fixed assets | 28 | €146,059 | €146,059 | = | 0.0% |
| Current assets | 29/58 | €97,080 | €165,399 | +€68,320 | +70.4% |
| Amounts receivable within one year | 40/41 | €176 | €5,188 | +€5,012 | +2,855% |
| Other amounts receivable | 41 | €176 | €5,188 | +€5,012 | +2,855% |
| Cash at bank and in hand | 54/58 | €96,904 | €160,211 | +€63,307 | +65.3% |
| Total equity and liabilities | 10/49 | €337,899 | €375,995 | +€38,096 | +11.3% |
| Equity | 10/15 | €216,017 | €360,623 | +€144,606 | +66.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €211,017 | €355,623 | +€144,606 | +68.5% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €210,517 | €355,123 | +€144,606 | +68.7% |
| Amounts payable | 17/49 | €121,883 | €15,372 | -€106,510 | -87.4% |
| Amounts payable after more than one year | 17 | €75,184 | - | -€75,184 | |
| Financial debts | 170/4 | €75,184 | - | -€75,184 | |
| Amounts payable within one year | 42/48 | €46,699 | €15,372 | -€31,327 | -67.1% |
| Current portion of amounts payable after more than one year | 42 | €15,192 | - | -€15,192 | |
| Trade debts | 44 | €1,329 | €977 | -€352 | -26.5% |
| Suppliers | 440/4 | €1,329 | €977 | -€352 | -26.5% |
| Taxes, remuneration and social security | 45 | €29,346 | €13,992 | -€15,354 | -52.3% |
| Taxes | 450/3 | €29,346 | €13,992 | -€15,354 | -52.3% |
| Other amounts payable | 47/48 | €832 | €403 | -€429 | -51.5% |
| Non-recurring operating income | 76A | €4,545 | - | -€4,545 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,604 | €30,224 | +€7,619 | +33.7% |
| Other operating charges | 640/8 | €703 | €715 | +€12 | +1.7% |
| Gross operating margin | 9900 | €96,074 | €82,926 | -€13,148 | -13.7% |
| Operating profit (loss) | 9901 | €72,766 | €51,987 | -€20,779 | -28.6% |
| Financial income | 75/76B | €24,650 | €109,585 | +€84,935 | +345% |
| Recurring financial income | 75 | €24,650 | €109,585 | +€84,935 | +345% |
| Financial charges | 65/66B | €1,528 | €2,392 | +€864 | +56.5% |
| Recurring financial charges | 65 | €1,528 | €2,392 | +€864 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | €95,887 | €159,180 | +€63,292 | +66.0% |
| Income taxes | 67/77 | €20,375 | €14,573 | -€5,801 | -28.5% |
| Profit (loss) for the period | 9904 | €75,512 | €144,606 | +€69,094 | +91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €75,512 | €144,606 | +€69,094 | +91.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.