DIKO CTA: 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 CTA
Largest movements
- Receivables within one year +€56,861
up €56,861 (+247%), from €23,039 to €79,900
of which Trade receivables: +€56,520
- Cash +€19,670
up €19,670 (+21.3%), from €92,212 to €111,883
mainly Net result for the year (+€86,186) and Receivables after one year (+€8,860)
- Receivables after one year -€8,860
down €8,860 (-70.0%), from €12,655 to €3,795
- Reserves +€86,186
up €86,186 (+37.8%), from €227,841 to €314,027
- Debts after one year -€16,593
down €16,593 (-63.6%), from €26,079 to €9,487
- Other debts -€10,300
down €10,300 (-70.6%), from €14,594 to €4,293
- Tax, wage and social debts +€6,573
up €6,573 (+82.5%), from €7,971 to €14,543
of which Taxes: +€6,824
- Gross operating margin +€36,002
up €36,002 (+38.2%), from €94,183 to €130,186
- Taxes +€12,275
up €12,275 (+40.6%), from €30,218 to €42,493
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 | €306,607 | €373,242 | +€66,634 | +21.7% |
| Fixed assets | 21/28 | €176,935 | €176,779 | -€156 | -0.1% |
| Tangible fixed assets | 22/27 | €361 | €205 | -€156 | -43.2% |
| Furniture and vehicles | 24 | €361 | €205 | -€156 | -43.2% |
| Financial fixed assets | 28 | €176,574 | €176,574 | = | 0.0% |
| Current assets | 29/58 | €129,672 | €196,462 | +€66,791 | +51.5% |
| Amounts receivable after more than one year | 29 | €12,655 | €3,795 | -€8,860 | -70.0% |
| Other amounts receivable | 291 | €12,655 | €3,795 | -€8,860 | -70.0% |
| Amounts receivable within one year | 40/41 | €23,039 | €79,900 | +€56,861 | +247% |
| Trade receivables | 40 | €14,520 | €71,040 | +€56,520 | +389% |
| Other amounts receivable | 41 | €8,519 | €8,860 | +€341 | +4.0% |
| Cash at bank and in hand | 54/58 | €92,212 | €111,883 | +€19,670 | +21.3% |
| Deferred charges and accrued income | 490/1 | €1,765 | €885 | -€880 | -49.9% |
| Total equity and liabilities | 10/49 | €306,607 | €373,242 | +€66,634 | +21.7% |
| Equity | 10/15 | €240,241 | €326,427 | +€86,186 | +35.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €227,841 | €314,027 | +€86,186 | +37.8% |
| Distributable reserves | 133 | €227,841 | €314,027 | +€86,186 | +37.8% |
| Amounts payable | 17/49 | €66,366 | €46,814 | -€19,552 | -29.5% |
| Amounts payable after more than one year | 17 | €26,079 | €9,487 | -€16,593 | -63.6% |
| Financial debts | 170/4 | €26,079 | €9,487 | -€16,593 | -63.6% |
| Amounts payable within one year | 42/48 | €40,287 | €37,328 | -€2,959 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €16,111 | €16,593 | +€482 | +3.0% |
| Trade debts | 44 | €1,611 | €1,898 | +€287 | +17.8% |
| Suppliers | 440/4 | €1,611 | €1,898 | +€287 | +17.8% |
| Taxes, remuneration and social security | 45 | €7,971 | €14,543 | +€6,573 | +82.5% |
| Taxes | 450/3 | €7,720 | €14,543 | +€6,824 | +88.4% |
| Remuneration and social security | 454/9 | €251 | - | -€251 | |
| Other amounts payable | 47/48 | €14,594 | €4,293 | -€10,300 | -70.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €556 | €156 | -€400 | -71.9% |
| Other operating charges | 640/8 | €671 | €1,233 | +€562 | +83.8% |
| Gross operating margin | 9900 | €94,183 | €130,186 | +€36,002 | +38.2% |
| Operating profit (loss) | 9901 | €92,956 | €128,796 | +€35,840 | +38.6% |
| Financial income | 75/76B | €1,190 | €1,020 | -€169 | -14.2% |
| Recurring financial income | 75 | €1,190 | €1,020 | -€169 | -14.2% |
| Financial charges | 65/66B | €1,618 | €1,137 | -€481 | -29.7% |
| Recurring financial charges | 65 | €1,618 | €1,137 | -€481 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €92,527 | €128,679 | +€36,152 | +39.1% |
| Income taxes | 67/77 | €30,218 | €42,493 | +€12,275 | +40.6% |
| Profit (loss) for the period | 9904 | €62,310 | €86,186 | +€23,876 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,310 | €86,186 | +€23,876 | +38.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.