DIKRI: 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.
DIKRI
Largest movements
- Cash -€32,965
down €32,965 (-89.4%), from €36,889 to €3,923
mainly Net result for the year (-€18,982) and Receivables within one year (-€17,717)
- Receivables within one year +€17,717
new in 2024: €17,717
- Tangible fixed assets -€11,317
down €11,317 (-12.4%), from €91,621 to €80,303
- Profit (loss) carried forward -€18,982
down €18,982 (-12.2%), from -€155,203 to -€174,185
- Other debts -€7,537
no longer reported in 2024 (was €7,537)
- Gross operating margin -€2,052
down €2,052 (-57.3%), from -€3,579 to -€5,631
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,509 | €101,943 | -€26,566 | -20.7% |
| Fixed assets | 21/28 | €91,621 | €80,303 | -€11,317 | -12.4% |
| Tangible fixed assets | 22/27 | €91,621 | €80,303 | -€11,317 | -12.4% |
| Land and buildings | 22 | €91,621 | €80,303 | -€11,317 | -12.4% |
| Current assets | 29/58 | €36,889 | €21,640 | -€15,249 | -41.3% |
| Amounts receivable within one year | 40/41 | - | €17,717 | +€17,717 | |
| Other amounts receivable | 41 | - | €17,717 | +€17,717 | |
| Cash at bank and in hand | 54/58 | €36,889 | €3,923 | -€32,965 | -89.4% |
| Total equity and liabilities | 10/49 | €128,509 | €101,943 | -€26,566 | -20.7% |
| Equity | 10/15 | €119,797 | €100,815 | -€18,982 | -15.8% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,203 | -€174,185 | -€18,982 | -12.2% |
| Amounts payable | 17/49 | €8,712 | €1,128 | -€7,584 | -87.1% |
| Amounts payable within one year | 42/48 | €8,712 | €1,128 | -€7,584 | -87.1% |
| Trade debts | 44 | €1,175 | €1,128 | -€47 | -4.0% |
| Suppliers | 440/4 | €1,175 | €1,128 | -€47 | -4.0% |
| Other amounts payable | 47/48 | €7,537 | - | -€7,537 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,317 | €11,317 | = | 0.0% |
| Other operating charges | 640/8 | €2,024 | €1,989 | -€35 | -1.7% |
| Gross operating margin | 9900 | -€3,579 | -€5,631 | -€2,052 | -57.3% |
| Operating profit (loss) | 9901 | -€16,920 | -€18,937 | -€2,017 | -11.9% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,965 | -€18,982 | -€2,017 | -11.9% |
| Profit (loss) for the period | 9904 | -€16,965 | -€18,982 | -€2,017 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,965 | -€18,982 | -€2,017 | -11.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.