DIKO: 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.
DIKO
Largest movements
- Cash +€102,501
up €102,501 (+14.9%), from €686,963 to €789,464
mainly Net result for the year (+€82,519) and Depreciation (+€35,574)
- Tangible fixed assets -€27,286
down €27,286 (-10.1%), from €271,260 to €243,974
of which Plant, machinery and equipment: -€27,286
- Reserves +€82,519
up €82,519 (+23.1%), from €356,919 to €439,438
of which Distributable reserves: +€82,519
- Gross operating margin -€84,274
down €84,274 (-35.5%), from €237,206 to €152,932
- Taxes -€35,299
down €35,299 (-62.9%), from €56,139 to €20,840
- Depreciation -€11,611
down €11,611 (-24.6%), from €47,185 to €35,574
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 | €965,319 | €1,042,915 | +€77,596 | +8.0% |
| Fixed assets | 21/28 | €271,260 | €243,974 | -€27,286 | -10.1% |
| Tangible fixed assets | 22/27 | €271,260 | €243,974 | -€27,286 | -10.1% |
| Land and buildings | 22 | €122,432 | €122,432 | = | 0.0% |
| Plant, machinery and equipment | 23 | €148,828 | €121,542 | -€27,286 | -18.3% |
| Current assets | 29/58 | €694,060 | €798,942 | +€104,882 | +15.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €686,963 | €789,464 | +€102,501 | +14.9% |
| Deferred charges and accrued income | 490/1 | €7,097 | €9,477 | +€2,381 | +33.5% |
| Total equity and liabilities | 10/49 | €965,319 | €1,042,915 | +€77,596 | +8.0% |
| Equity | 10/15 | €934,009 | €1,016,528 | +€82,519 | +8.8% |
| Contributions | 10/11 | €577,091 | €577,091 | = | 0.0% |
| Capital | 10 | €575,000 | €575,000 | = | 0.0% |
| Issued capital | 100 | €575,000 | €575,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,091 | €2,091 | = | 0.0% |
| Share premium | 1100/10 | €2,091 | €2,091 | = | 0.0% |
| Reserves | 13 | €356,919 | €439,438 | +€82,519 | +23.1% |
| Non-distributable reserves | 130/1 | €57,500 | €57,500 | = | 0.0% |
| Legal reserve | 130 | €57,500 | €57,500 | = | 0.0% |
| Distributable reserves | 133 | €299,419 | €381,938 | +€82,519 | +27.6% |
| Amounts payable | 17/49 | €31,310 | €26,387 | -€4,923 | -15.7% |
| Amounts payable within one year | 42/48 | €23,792 | €23,370 | -€422 | -1.8% |
| Trade debts | 44 | €280 | €0 | -€280 | -100.0% |
| Suppliers | 440/4 | €280 | €0 | -€280 | -100.0% |
| Taxes, remuneration and social security | 45 | €6,732 | €1,790 | -€4,942 | -73.4% |
| Taxes | 450/3 | €6,732 | €1,790 | -€4,942 | -73.4% |
| Other amounts payable | 47/48 | €16,780 | €21,580 | +€4,800 | +28.6% |
| Accrued charges and deferred income | 492/3 | €7,518 | €3,017 | -€4,501 | -59.9% |
| Non-recurring operating income | 76A | €108,871 | €0 | -€108,871 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,185 | €35,574 | -€11,611 | -24.6% |
| Other operating charges | 640/8 | €24,608 | €23,956 | -€651 | -2.6% |
| Gross operating margin | 9900 | €237,206 | €152,932 | -€84,274 | -35.5% |
| Operating profit (loss) | 9901 | €165,414 | €93,402 | -€72,012 | -43.5% |
| Financial income | 75/76B | €11,356 | €10,833 | -€523 | -4.6% |
| Recurring financial income | 75 | €11,356 | €10,833 | -€523 | -4.6% |
| Financial charges | 65/66B | €986 | €876 | -€110 | -11.2% |
| Recurring financial charges | 65 | €986 | €876 | -€110 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €175,784 | €103,359 | -€72,425 | -41.2% |
| Income taxes | 67/77 | €56,139 | €20,840 | -€35,299 | -62.9% |
| Profit (loss) for the period | 9904 | €119,645 | €82,519 | -€37,126 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €119,645 | €82,519 | -€37,126 | -31.0% |
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 10 October 2026 via checked.be.