DIKO: 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.
DIKO
Largest movements
- Receivables within one year +€17,000
up €17,000 (+29129.5%), from €58 to €17,058
- Tangible fixed assets -€11,199
down €11,199 (-6.1%), from €182,420 to €171,221
of which Land and buildings: -€10,390
- Cash -€3,556
down €3,556 (-49.0%), from €7,250 to €3,694
mainly Receivables within one year (-€17,000) and Trade debts (-€10,035)
- Reserves +€11,758
up €11,758 (+218.1%), from €5,391 to €17,149
of which Distributable reserves: +€11,758
- Trade debts -€10,035
down €10,035 (-21.6%), from €46,469 to €36,434
- Gross operating margin +€30,546
up €30,546, from -€312 to €30,234
- Taxes +€1,177
up €1,177, from -€2 to €1,176
- Financial income +€466
up €466 (+239.7%), from €195 to €661
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 | €209,729 | €211,974 | +€2,245 | +1.1% |
| Fixed assets | 21/28 | €182,420 | €171,221 | -€11,199 | -6.1% |
| Tangible fixed assets | 22/27 | €182,420 | €171,221 | -€11,199 | -6.1% |
| Land and buildings | 22 | €181,472 | €171,082 | -€10,390 | -5.7% |
| Furniture and vehicles | 24 | €949 | €140 | -€809 | -85.3% |
| Current assets | 29/58 | €27,309 | €40,753 | +€13,444 | +49.2% |
| Amounts receivable within one year | 40/41 | €58 | €17,058 | +€17,000 | +29129.5% |
| Other amounts receivable | 41 | €58 | €17,058 | +€17,000 | +29129.5% |
| Current investments | 50/53 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,250 | €3,694 | -€3,556 | -49.0% |
| Total equity and liabilities | 10/49 | €209,729 | €211,974 | +€2,245 | +1.1% |
| Equity | 10/15 | €162,804 | €174,562 | +€11,758 | +7.2% |
| Contributions | 10/11 | €157,413 | €157,413 | = | 0.0% |
| Reserves | 13 | €5,391 | €17,149 | +€11,758 | +218.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €3,532 | €15,290 | +€11,758 | +332.9% |
| Amounts payable | 17/49 | €46,925 | €37,411 | -€9,513 | -20.3% |
| Amounts payable within one year | 42/48 | €46,925 | €37,411 | -€9,513 | -20.3% |
| Trade debts | 44 | €46,469 | €36,434 | -€10,035 | -21.6% |
| Suppliers | 440/4 | €46,469 | €36,434 | -€10,035 | -21.6% |
| Taxes, remuneration and social security | 45 | €455 | €978 | +€522 | +114.7% |
| Taxes | 450/3 | €455 | €978 | +€522 | +114.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,199 | €11,199 | = | 0.0% |
| Other operating charges | 640/8 | €6,513 | €6,716 | +€203 | +3.1% |
| Gross operating margin | 9900 | -€312 | €30,234 | +€30,546 | |
| Operating profit (loss) | 9901 | -€18,024 | €12,319 | +€30,343 | |
| Financial income | 75/76B | €195 | €661 | +€466 | +239.7% |
| Recurring financial income | 75 | €195 | €661 | +€466 | +239.7% |
| Financial charges | 65/66B | €47 | €46 | -€0 | -0.6% |
| Recurring financial charges | 65 | €47 | €46 | -€0 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,876 | €12,934 | +€30,810 | |
| Income taxes | 67/77 | -€2 | €1,176 | +€1,177 | |
| Profit (loss) for the period | 9904 | -€17,874 | €11,758 | +€29,632 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,874 | €11,758 | +€29,632 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.