DODIKA: 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.
DODIKA
Largest movements
- Tangible fixed assets -€11,771
down €11,771 (-14.2%), from €82,665 to €70,894
of which Furniture and vehicles: -€13,381
- Cash +€8,709
up €8,709 (+36.7%), from €23,730 to €32,439
mainly Depreciation (+€36,832) and Net result for the year (+€4,684)
- Tax, wage and social debts -€7,442
down €7,442 (-30.4%), from €24,484 to €17,042
of which Remuneration and social security: -€9,271
- Reserves +€4,684
up €4,684 (+13.6%), from €34,477 to €39,161
- Current portion of long-term debt -€4,649
down €4,649 (-37.0%), from €12,550 to €7,900
- Debts after one year +€3,373
up €3,373 (+130.6%), from €2,583 to €5,956
- Gross operating margin +€14,789
up €14,789 (+13.4%), from €110,095 to €124,884
- Staff costs +€14,356
up €14,356 (+21.9%), from €65,570 to €79,926
- Depreciation +€6,334
up €6,334 (+20.8%), from €30,498 to €36,832
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 | €117,109 | €113,499 | -€3,610 | -3.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €86,387 | €74,617 | -€11,771 | -13.6% |
| Tangible fixed assets | 22/27 | €82,665 | €70,894 | -€11,771 | -14.2% |
| Plant, machinery and equipment | 23 | €55,373 | €56,984 | +€1,610 | +2.9% |
| Furniture and vehicles | 24 | €27,291 | €13,910 | -€13,381 | -49.0% |
| Financial fixed assets | 28 | €3,723 | €3,723 | = | 0.0% |
| Current assets | 29/58 | €30,721 | €38,882 | +€8,161 | +26.6% |
| Stocks and contracts in progress | 3 | €6,981 | €6,005 | -€975 | -14.0% |
| Stocks | 30/36 | €6,981 | €6,005 | -€975 | -14.0% |
| Amounts receivable within one year | 40/41 | €11 | €11 | = | 0.0% |
| Other amounts receivable | 41 | €11 | €11 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,730 | €32,439 | +€8,709 | +36.7% |
| Deferred charges and accrued income | 490/1 | - | €427 | +€427 | |
| Total equity and liabilities | 10/49 | €117,109 | €113,499 | -€3,610 | -3.1% |
| Equity | 10/15 | €57,219 | €61,903 | +€4,684 | +8.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €34,477 | €39,161 | +€4,684 | +13.6% |
| Distributable reserves | 133 | €34,477 | €39,161 | +€4,684 | +13.6% |
| Profit (loss) carried forward | 14 | €2,742 | €2,742 | = | 0.0% |
| Amounts payable | 17/49 | €59,889 | €51,595 | -€8,294 | -13.8% |
| Amounts payable after more than one year | 17 | €2,583 | €5,956 | +€3,373 | +130.6% |
| Financial debts | 170/4 | €2,583 | €5,956 | +€3,373 | +130.6% |
| Amounts payable within one year | 42/48 | €57,306 | €45,639 | -€11,667 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €12,550 | €7,900 | -€4,649 | -37.0% |
| Trade debts | 44 | €20,272 | €20,697 | +€425 | +2.1% |
| Suppliers | 440/4 | €20,272 | €20,697 | +€425 | +2.1% |
| Taxes, remuneration and social security | 45 | €24,484 | €17,042 | -€7,442 | -30.4% |
| Taxes | 450/3 | €8,247 | €10,075 | +€1,828 | +22.2% |
| Remuneration and social security | 454/9 | €16,238 | €6,967 | -€9,271 | -57.1% |
| Remuneration, social security and pensions | 62 | €65,570 | €79,926 | +€14,356 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,498 | €36,832 | +€6,334 | +20.8% |
| Other operating charges | 640/8 | €1,328 | €747 | -€581 | -43.7% |
| Gross operating margin | 9900 | €110,095 | €124,884 | +€14,789 | +13.4% |
| Operating profit (loss) | 9901 | €12,699 | €7,379 | -€5,321 | -41.9% |
| Financial income | 75/76B | €48 | €39 | -€9 | -19.5% |
| Recurring financial income | 75 | €48 | €39 | -€9 | -19.5% |
| Financial charges | 65/66B | €1,898 | €1,966 | +€68 | +3.6% |
| Recurring financial charges | 65 | €1,898 | €1,966 | +€68 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €10,850 | €5,452 | -€5,398 | -49.7% |
| Income taxes | 67/77 | €289 | €768 | +€479 | +165.6% |
| Profit (loss) for the period | 9904 | €10,560 | €4,684 | -€5,877 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,560 | €4,684 | -€5,877 | -55.6% |
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 8 October 2026 via checked.be.