DR DIKA MANKE: 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.
DR DIKA MANKE
Largest movements
- Deferred charges and accrued income +€62,000
up €62,000 (+221%), from €28,000 to €90,000
- Cash +€38,427
up €38,427 (+29.6%), from €129,829 to €168,256
mainly Net result for the year (+€150,415) and Other debts (+€112,637)
- Receivables within one year -€22,703
no longer reported in 2025 (was €22,703)
- Intangible fixed assets -€18,300
down €18,300 (-33.3%), from €54,900 to €36,600
- Other debts +€112,637
up €112,637 (+88.1%), from €127,891 to €240,528
- Profit (loss) carried forward -€63,342
no longer reported in 2025 (was €63,342)
- Tax, wage and social debts +€33,388
new in 2025: €33,388
- Current portion of long-term debt -€23,205
no longer reported in 2025 (was €23,205)
- Gross operating margin +€68,237
up €68,237 (+46.3%), from €147,280 to €215,517
- Financial charges -€47,864
down €47,864 (-99.0%), from €48,341 to €477
- Taxes +€29,027
up €29,027 (+168%), from €17,297 to €46,325
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 | €235,432 | €294,856 | +€59,425 | +25.2% |
| Fixed assets | 21/28 | €54,900 | €36,600 | -€18,300 | -33.3% |
| Intangible fixed assets | 21 | €54,900 | €36,600 | -€18,300 | -33.3% |
| Current assets | 29/58 | €180,532 | €258,256 | +€77,725 | +43.1% |
| Amounts receivable within one year | 40/41 | €22,703 | - | -€22,703 | |
| Other amounts receivable | 41 | €22,703 | - | -€22,703 | |
| Cash at bank and in hand | 54/58 | €129,829 | €168,256 | +€38,427 | +29.6% |
| Deferred charges and accrued income | 490/1 | €28,000 | €90,000 | +€62,000 | +221% |
| Total equity and liabilities | 10/49 | €235,432 | €294,856 | +€59,425 | +25.2% |
| Equity | 10/15 | €81,942 | €18,600 | -€63,342 | -77.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,342 | - | -€63,342 | |
| Amounts payable | 17/49 | €153,490 | €276,256 | +€122,766 | +80.0% |
| Amounts payable within one year | 42/48 | €153,490 | €276,256 | +€122,766 | +80.0% |
| Current portion of amounts payable after more than one year | 42 | €23,205 | - | -€23,205 | |
| Trade debts | 44 | €2,395 | €2,341 | -€54 | -2.3% |
| Suppliers | 440/4 | €2,395 | €2,341 | -€54 | -2.3% |
| Taxes, remuneration and social security | 45 | - | €33,388 | +€33,388 | |
| Taxes | 450/3 | - | €33,388 | +€33,388 | |
| Other amounts payable | 47/48 | €127,891 | €240,528 | +€112,637 | +88.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,300 | €18,300 | = | 0.0% |
| Gross operating margin | 9900 | €147,280 | €215,517 | +€68,237 | +46.3% |
| Operating profit (loss) | 9901 | €128,980 | €197,217 | +€68,237 | +52.9% |
| Financial charges | 65/66B | €48,341 | €477 | -€47,864 | -99.0% |
| Recurring financial charges | 65 | €48,341 | €477 | -€47,864 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | €80,639 | €196,740 | +€116,101 | +144% |
| Income taxes | 67/77 | €17,297 | €46,325 | +€29,027 | +168% |
| Profit (loss) for the period | 9904 | €63,342 | €150,415 | +€87,074 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €63,342 | €150,415 | +€87,074 | +137% |
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 28 October 2026 via checked.be.