DIKOR: 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.
DIKOR
Largest movements
- Tangible fixed assets +€1.4m
new in 2025: €1.4m
- Receivables within one year -€1.3m
down €1.3m (-99.8%), from €1.3m to €2,139
- Debts after one year +€170,847
new in 2025: €170,847
- Reserves -€42,104
down €42,104 (-4.0%), from €1.1m to €1.0m
- Depreciation +€66,237
new in 2025: €66,237
- Gross operating margin +€25,060
up €25,060, from -€17,288 to €7,772
- Financial income -€21,127
down €21,127 (-100.0%), from €21,127 to €0
- Financial charges +€9,292
up €9,292 (+13078.4%), from €71 to €9,363
- Taxes -€9,009
down €9,009 (-100.0%), from €9,009 to €0
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,343,375 | €1,449,187 | +€105,812 | +7.9% |
| Fixed assets | 21/28 | - | €1,446,263 | +€1.4m | |
| Tangible fixed assets | 22/27 | - | €1,446,263 | +€1.4m | |
| Land and buildings | 22 | - | €1,446,263 | +€1.4m | |
| Current assets | 29/58 | €1,343,375 | €2,924 | -€1.3m | -99.8% |
| Amounts receivable within one year | 40/41 | €1,343,300 | €2,139 | -€1.3m | -99.8% |
| Other amounts receivable | 41 | €1,343,300 | €2,139 | -€1.3m | -99.8% |
| Cash at bank and in hand | 54/58 | €76 | €339 | +€264 | +348.7% |
| Deferred charges and accrued income | 490/1 | - | €446 | +€446 | |
| Total equity and liabilities | 10/49 | €1,343,375 | €1,449,187 | +€105,812 | +7.9% |
| Equity | 10/15 | €951,193 | €895,542 | -€55,651 | -5.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,054,088 | €1,011,984 | -€42,104 | -4.0% |
| Tax-exempt reserves | 132 | €1,054,088 | €1,011,984 | -€42,104 | -4.0% |
| Profit (loss) carried forward | 14 | -€122,895 | -€136,442 | -€13,547 | -11.0% |
| Provisions and deferred taxes | 16 | €351,363 | €337,328 | -€14,035 | -4.0% |
| Deferred taxes | 168 | €351,363 | €337,328 | -€14,035 | -4.0% |
| Amounts payable | 17/49 | €40,820 | €216,317 | +€175,498 | +429.9% |
| Amounts payable after more than one year | 17 | - | €170,847 | +€170,847 | |
| Financial debts | 170/4 | - | €170,847 | +€170,847 | |
| Amounts payable within one year | 42/48 | €40,820 | €38,479 | -€2,340 | -5.7% |
| Trade debts | 44 | €40,820 | €38,479 | -€2,340 | -5.7% |
| Suppliers | 440/4 | €40,820 | €38,479 | -€2,340 | -5.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €6,991 | +€6,991 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €66,237 | +€66,237 | |
| Other operating charges | 640/8 | €1,204 | €1,858 | +€654 | +54.3% |
| Gross operating margin | 9900 | -€17,288 | €7,772 | +€25,060 | |
| Operating profit (loss) | 9901 | -€18,492 | -€60,322 | -€41,831 | -226.2% |
| Financial income | 75/76B | €21,127 | €0 | -€21,127 | -100.0% |
| Recurring financial income | 75 | €21,127 | €0 | -€21,127 | -100.0% |
| Financial charges | 65/66B | €71 | €9,363 | +€9,292 | +13078.4% |
| Recurring financial charges | 65 | €71 | €9,363 | +€9,292 | +13078.4% |
| Profit (loss) for the period before taxes | 9903 | €2,565 | -€69,686 | -€72,250 | |
| Transfer from deferred taxes | 780 | - | €14,035 | +€14,035 | |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €9,009 | €0 | -€9,009 | -100.0% |
| Profit (loss) for the period | 9904 | -€6,444 | -€55,651 | -€49,206 | -763.6% |
| Transfer from tax-exempt reserves | 789 | - | €42,104 | +€42,104 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,444 | -€13,547 | -€7,103 | -110.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.