DI.LA: 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.
DI.LA
Largest movements
- Tangible fixed assets -€10,522
down €10,522 (-16.3%), from €64,602 to €54,080
of which Land and buildings: -€10,522
- Current portion of long-term debt -€10,657
down €10,657 (-68.1%), from €15,658 to €5,001
- Other debts +€5,524
up €5,524 (+6.0%), from €92,236 to €97,760
- Debts after one year -€3,760
no longer reported in 2025 (was €3,760)
- Trade debts -€3,012
down €3,012 (-84.8%), from €3,551 to €539
- Profit (loss) carried forward +€2,228
up €2,228 (+2.5%), from -€89,270 to -€87,042
- Financial charges -€1,157
down €1,157 (-35.9%), from €3,220 to €2,062
- Gross operating margin +€518
up €518 (+3.3%), from €15,565 to €16,083
- Depreciation -€388
down €388 (-3.6%), from €10,910 to €10,522
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,998 | €54,611 | -€10,388 | -16.0% |
| Fixed assets | 21/28 | €64,602 | €54,080 | -€10,522 | -16.3% |
| Tangible fixed assets | 22/27 | €64,602 | €54,080 | -€10,522 | -16.3% |
| Land and buildings | 22 | €64,602 | €54,080 | -€10,522 | -16.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €396 | €531 | +€135 | +34.0% |
| Deferred charges and accrued income | 490/1 | €396 | €531 | +€135 | +34.0% |
| Total equity and liabilities | 10/49 | €64,998 | €54,611 | -€10,388 | -16.0% |
| Equity | 10/15 | -€62,841 | -€60,613 | +€2,228 | +3.5% |
| Contributions | 10/11 | €25,665 | €25,665 | = | 0.0% |
| Reserves | 13 | €764 | €764 | = | 0.0% |
| Non-distributable reserves | 130/1 | €764 | €764 | = | 0.0% |
| Reserves not available under the articles | 1311 | €764 | €764 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,270 | -€87,042 | +€2,228 | +2.5% |
| Amounts payable | 17/49 | €127,839 | €115,223 | -€12,616 | -9.9% |
| Amounts payable after more than one year | 17 | €3,760 | - | -€3,760 | |
| Financial debts | 170/4 | €3,760 | - | -€3,760 | |
| Amounts payable within one year | 42/48 | €121,417 | €113,299 | -€8,118 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €15,658 | €5,001 | -€10,657 | -68.1% |
| Financial debts | 43 | €9,973 | €10,000 | +€27 | +0.3% |
| Credit institutions | 430/8 | €9,973 | €10,000 | +€27 | +0.3% |
| Trade debts | 44 | €3,551 | €539 | -€3,012 | -84.8% |
| Suppliers | 440/4 | €3,551 | €539 | -€3,012 | -84.8% |
| Other amounts payable | 47/48 | €92,236 | €97,760 | +€5,524 | +6.0% |
| Accrued charges and deferred income | 492/3 | €2,662 | €1,925 | -€738 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,910 | €10,522 | -€388 | -3.6% |
| Other operating charges | 640/8 | €1,231 | €1,270 | +€39 | +3.1% |
| Gross operating margin | 9900 | €15,565 | €16,083 | +€518 | +3.3% |
| Operating profit (loss) | 9901 | €3,423 | €4,291 | +€867 | +25.3% |
| Financial charges | 65/66B | €3,220 | €2,062 | -€1,157 | -35.9% |
| Recurring financial charges | 65 | €3,220 | €2,062 | -€1,157 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €203 | €2,228 | +€2,025 | +996% |
| Profit (loss) for the period | 9904 | €203 | €2,228 | +€2,025 | +996% |
| Profit (loss) for the period to be appropriated | 9905 | €203 | €2,228 | +€2,025 | +996% |
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 16 October 2026 via checked.be.