DIKRA: 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.
DIKRA
Largest movements
- Receivables within one year +€130,905
up €130,905 (+730.4%), from €17,922 to €148,826
of which Other amounts receivable: +€91,402
- Cash -€30,993
down €30,993 (-93.9%), from €33,016 to €2,022
mainly Receivables within one year (-€130,905) and Stocks and contracts (-€8,065)
- Stocks and contracts +€8,065
up €8,065 (+150.3%), from €5,366 to €13,431
- Tangible fixed assets -€1,972
down €1,972 (-17.6%), from €11,223 to €9,251
of which Leasing and similar rights: -€1,133
- Profit (loss) carried forward +€43,551
up €43,551 (+344.4%), from €12,646 to €56,197
- Tax, wage and social debts +€31,412
up €31,412 (+234.3%), from €13,405 to €44,816
of which Taxes: +€16,403
- Trade debts +€30,924
up €30,924 (+107.7%), from €28,726 to €59,650
- Turnover -€515,749
no longer reported in 2025 (was €515,749)
- Purchases and services -€388,997
no longer reported in 2025 (was €388,997)
- Gross operating margin +€98,090
up €98,090 (+77.4%), from €126,752 to €224,841
- Staff costs +€47,563
up €47,563 (+38.3%), from €124,154 to €171,717
- Financial income -€10,000
no longer reported in 2025 (was €10,000)
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 | €67,527 | €173,531 | +€106,004 | +157.0% |
| Fixed assets | 21/28 | €11,223 | €9,251 | -€1,972 | -17.6% |
| Tangible fixed assets | 22/27 | €11,223 | €9,251 | -€1,972 | -17.6% |
| Plant, machinery and equipment | 23 | €8,390 | €7,551 | -€839 | -10.0% |
| Leasing and similar rights | 25 | €2,833 | €1,700 | -€1,133 | -40.0% |
| Current assets | 29/58 | €56,304 | €164,280 | +€107,976 | +191.8% |
| Stocks and contracts in progress | 3 | €5,366 | €13,431 | +€8,065 | +150.3% |
| Stocks | 30/36 | €5,366 | €13,431 | +€8,065 | +150.3% |
| Amounts receivable within one year | 40/41 | €17,922 | €148,826 | +€130,905 | +730.4% |
| Trade receivables | 40 | €497 | €39,999 | +€39,502 | +7944.9% |
| Other amounts receivable | 41 | €17,425 | €108,827 | +€91,402 | +524.6% |
| Cash at bank and in hand | 54/58 | €33,016 | €2,022 | -€30,993 | -93.9% |
| Total equity and liabilities | 10/49 | €67,527 | €173,531 | +€106,004 | +157.0% |
| Equity | 10/15 | €25,396 | €68,947 | +€43,551 | +171.5% |
| Contributions | 10/11 | €12,750 | €12,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,646 | €56,197 | +€43,551 | +344.4% |
| Amounts payable | 17/49 | €42,131 | €104,584 | +€62,453 | +148.2% |
| Amounts payable within one year | 42/48 | €42,131 | €104,584 | +€62,453 | +148.2% |
| Trade debts | 44 | €28,726 | €59,650 | +€30,924 | +107.7% |
| Suppliers | 440/4 | €28,726 | €59,650 | +€30,924 | +107.7% |
| Taxes, remuneration and social security | 45 | €13,405 | €44,816 | +€31,412 | +234.3% |
| Taxes | 450/3 | €13,405 | €29,808 | +€16,403 | +122.4% |
| Remuneration and social security | 454/9 | - | €15,008 | +€15,008 | |
| Other amounts payable | 47/48 | - | €118 | +€118 | |
| Turnover | 70 | €515,749 | - | -€515,749 | |
| Goods, raw materials, services and sundry goods | 60/61 | €388,997 | - | -€388,997 | |
| Remuneration, social security and pensions | 62 | €124,154 | €171,717 | +€47,563 | +38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,972 | €1,972 | = | 0.0% |
| Other operating charges | 640/8 | €1,594 | €3,873 | +€2,279 | +142.9% |
| Gross operating margin | 9900 | €126,752 | €224,841 | +€98,090 | +77.4% |
| Operating profit (loss) | 9901 | -€969 | €47,279 | +€48,248 | |
| Financial income | 75/76B | €10,000 | - | -€10,000 | |
| Recurring financial income | 75 | €10,000 | - | -€10,000 | |
| Financial charges | 65/66B | €2,531 | €3,728 | +€1,197 | +47.3% |
| Recurring financial charges | 65 | €2,531 | €3,728 | +€1,197 | +47.3% |
| Profit (loss) for the period before taxes | 9903 | €6,500 | €43,551 | +€37,051 | +570.0% |
| Profit (loss) for the period | 9904 | €6,500 | €43,551 | +€37,051 | +570.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,500 | €43,551 | +€37,051 | +570.0% |
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 9 October 2026 via checked.be.