DICAVA: 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.
DICAVA
Largest movements
- Tangible fixed assets -€13,791
down €13,791 (-2.9%), from €473,735 to €459,944
- Receivables within one year +€10,000
new in 2025: €10,000
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€12,846
up €12,846, from -€5,466 to €7,381
- Depreciation +€7,507
up €7,507 (+399%), from €1,883 to €9,391
- Other operating charges +€395
up €395 (+66.1%), from €598 to €993
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 | €475,569 | €470,479 | -€5,090 | -1.1% |
| Fixed assets | 21/28 | €473,735 | €459,944 | -€13,791 | -2.9% |
| Tangible fixed assets | 22/27 | €473,735 | €459,944 | -€13,791 | -2.9% |
| Land and buildings | 22 | €473,735 | €459,944 | -€13,791 | -2.9% |
| Current assets | 29/58 | €1,834 | €10,535 | +€8,701 | +474% |
| Amounts receivable within one year | 40/41 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €1,834 | €535 | -€1,299 | -70.8% |
| Total equity and liabilities | 10/49 | €475,569 | €470,479 | -€5,090 | -1.1% |
| Equity | 10/15 | €446,692 | €443,689 | -€3,003 | -0.7% |
| Contributions | 10/11 | €14,949 | €14,949 | = | 0.0% |
| Capital | 10 | €14,949 | €14,949 | = | 0.0% |
| Issued capital | 100 | €14,949 | €14,949 | = | 0.0% |
| Reserves | 13 | €1,483 | €1,483 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,483 | €1,483 | = | 0.0% |
| Legal reserve | 130 | €1,483 | €1,483 | = | 0.0% |
| Profit (loss) carried forward | 14 | €430,260 | €427,257 | -€3,003 | -0.7% |
| Amounts payable | 17/49 | €28,877 | €26,790 | -€2,087 | -7.2% |
| Amounts payable within one year | 42/48 | €28,877 | €26,790 | -€2,087 | -7.2% |
| Trade debts | 44 | €10,585 | €6,499 | -€4,087 | -38.6% |
| Suppliers | 440/4 | €10,585 | €6,499 | -€4,087 | -38.6% |
| Other amounts payable | 47/48 | €18,292 | €20,292 | +€2,000 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,883 | €9,391 | +€7,507 | +399% |
| Other operating charges | 640/8 | €598 | €993 | +€395 | +66.1% |
| Gross operating margin | 9900 | -€5,466 | €7,381 | +€12,846 | |
| Operating profit (loss) | 9901 | -€7,947 | -€3,003 | +€4,944 | +62.2% |
| Financial charges | 65/66B | €44 | - | -€44 | |
| Recurring financial charges | 65 | €44 | - | -€44 | |
| Profit (loss) for the period before taxes | 9903 | -€7,991 | -€3,003 | +€4,987 | +62.4% |
| Profit (loss) for the period | 9904 | -€7,991 | -€3,003 | +€4,987 | +62.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,991 | -€3,003 | +€4,987 | +62.4% |
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 27 October 2026 via checked.be.