DIKKIES: 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.
DIKKIES
Largest movements
- Receivables within one year +€2,207
up €2,207 (+19.0%), from €11,586 to €13,792
- Cash +€1,524
up €1,524 (+83.4%), from €1,828 to €3,352
mainly Other debts (+€7,000) and Depreciation (+€1,483)
- Tangible fixed assets -€1,483
down €1,483 (-25.3%), from €5,863 to €4,381
- Financial fixed assets -€1,200
down €1,200 (-25.5%), from €4,705 to €3,505
- Profit (loss) carried forward -€7,091
down €7,091 (-67.2%), from -€10,553 to -€17,644
- Other debts +€7,000
up €7,000 (+102.7%), from €6,819 to €13,819
- Trade debts +€1,257
up €1,257 (+480.0%), from €262 to €1,519
- Other operating charges -€1,484
down €1,484 (-13.1%), from €11,344 to €9,861
- Depreciation -€1,101
down €1,101 (-42.6%), from €2,584 to €1,483
- Financial charges -€427
down €427 (-25.1%), from €1,702 to €1,274
- Gross operating margin -€304
down €304 (-5.4%), from €5,630 to €5,327
- Financial income +€173
up €173 (+635.3%), from €27 to €200
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 | €23,981 | €25,030 | +€1,048 | +4.4% |
| Fixed assets | 21/28 | €10,568 | €7,885 | -€2,683 | -25.4% |
| Tangible fixed assets | 22/27 | €5,863 | €4,381 | -€1,483 | -25.3% |
| Plant, machinery and equipment | 23 | €5,863 | €4,381 | -€1,483 | -25.3% |
| Financial fixed assets | 28 | €4,705 | €3,505 | -€1,200 | -25.5% |
| Current assets | 29/58 | €13,413 | €17,144 | +€3,731 | +27.8% |
| Amounts receivable within one year | 40/41 | €11,586 | €13,792 | +€2,207 | +19.0% |
| Other amounts receivable | 41 | €11,586 | €13,792 | +€2,207 | +19.0% |
| Cash at bank and in hand | 54/58 | €1,828 | €3,352 | +€1,524 | +83.4% |
| Total equity and liabilities | 10/49 | €23,981 | €25,030 | +€1,048 | +4.4% |
| Equity | 10/15 | €16,783 | €9,691 | -€7,091 | -42.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €14,935 | €14,935 | = | 0.0% |
| Distributable reserves | 133 | €14,935 | €14,935 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,553 | -€17,644 | -€7,091 | -67.2% |
| Amounts payable | 17/49 | €7,199 | €15,338 | +€8,140 | +113.1% |
| Amounts payable within one year | 42/48 | €7,199 | €15,338 | +€8,140 | +113.1% |
| Trade debts | 44 | €262 | €1,519 | +€1,257 | +480.0% |
| Suppliers | 440/4 | €262 | €1,519 | +€1,257 | +480.0% |
| Taxes, remuneration and social security | 45 | €118 | - | -€118 | |
| Taxes | 450/3 | €118 | - | -€118 | |
| Other amounts payable | 47/48 | €6,819 | €13,819 | +€7,000 | +102.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,584 | €1,483 | -€1,101 | -42.6% |
| Other operating charges | 640/8 | €11,344 | €9,861 | -€1,484 | -13.1% |
| Gross operating margin | 9900 | €5,630 | €5,327 | -€304 | -5.4% |
| Operating profit (loss) | 9901 | -€8,298 | -€6,017 | +€2,281 | +27.5% |
| Financial income | 75/76B | €27 | €200 | +€173 | +635.3% |
| Recurring financial income | 75 | €27 | €200 | +€173 | +635.3% |
| Financial charges | 65/66B | €1,702 | €1,274 | -€427 | -25.1% |
| Recurring financial charges | 65 | €1,702 | €1,274 | -€427 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,972 | -€7,091 | +€2,881 | +28.9% |
| Profit (loss) for the period | 9904 | -€9,972 | -€7,091 | +€2,881 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,972 | -€7,091 | +€2,881 | +28.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.