DIETER DILLIËN: 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.
DIETER DILLIËN
Largest movements
- Receivables within one year +€39,999
up €39,999 (+37.8%), from €105,930 to €145,929
of which Trade receivables: +€26,502
- Cash -€14,165
down €14,165 (-72.0%), from €19,666 to €5,501
mainly Debts after one year (-€153,470) and Other debts (-€80,225)
- Reserves +€269,924
up €269,924 (+88.5%), from €305,081 to €575,005
- Debts after one year -€153,470
down €153,470 (-77.1%), from €199,027 to €45,557
- Other debts -€80,225
down €80,225 (-100%), from €80,225 to €0
- Trade debts -€22,602
down €22,602 (-80.8%), from €27,962 to €5,361
- Gross operating margin +€107,996
up €107,996 (+209%), from €51,663 to €159,659
- Taxes +€31,134
up €31,134 (+333%), from €9,343 to €40,477
- Financial income +€28,393
up €28,393 (+20.9%), from €135,691 to €164,084
- Financial charges -€4,035
down €4,035 (-33.9%), from €11,912 to €7,877
- Depreciation +€2,273
up €2,273 (+177%), from €1,286 to €3,558
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 | €623,690 | €642,695 | +€19,005 | +3.0% |
| Fixed assets | 21/28 | €492,106 | €488,547 | -€3,558 | -0.7% |
| Tangible fixed assets | 22/27 | €9,554 | €5,996 | -€3,558 | -37.2% |
| Furniture and vehicles | 24 | €9,554 | €5,996 | -€3,558 | -37.2% |
| Financial fixed assets | 28 | €482,552 | €482,552 | = | 0.0% |
| Current assets | 29/58 | €131,585 | €154,148 | +€22,564 | +17.1% |
| Amounts receivable within one year | 40/41 | €105,930 | €145,929 | +€39,999 | +37.8% |
| Trade receivables | 40 | €40,048 | €66,550 | +€26,502 | +66.2% |
| Other amounts receivable | 41 | €65,882 | €79,379 | +€13,497 | +20.5% |
| Cash at bank and in hand | 54/58 | €19,666 | €5,501 | -€14,165 | -72.0% |
| Deferred charges and accrued income | 490/1 | €5,989 | €2,718 | -€3,270 | -54.6% |
| Total equity and liabilities | 10/49 | €623,690 | €642,695 | +€19,005 | +3.0% |
| Equity | 10/15 | €307,081 | €577,005 | +€269,924 | +87.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €305,081 | €575,005 | +€269,924 | +88.5% |
| Distributable reserves | 133 | €305,081 | €575,005 | +€269,924 | +88.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €316,609 | €65,690 | -€250,919 | -79.3% |
| Amounts payable after more than one year | 17 | €199,027 | €45,557 | -€153,470 | -77.1% |
| Financial debts | 170/4 | €199,027 | €45,557 | -€153,470 | -77.1% |
| Amounts payable within one year | 42/48 | €117,582 | €20,133 | -€97,449 | -82.9% |
| Trade debts | 44 | €27,962 | €5,361 | -€22,602 | -80.8% |
| Suppliers | 440/4 | €27,962 | €5,361 | -€22,602 | -80.8% |
| Taxes, remuneration and social security | 45 | €9,395 | €14,772 | +€5,377 | +57.2% |
| Taxes | 450/3 | €9,395 | €14,772 | +€5,377 | +57.2% |
| Other amounts payable | 47/48 | €80,225 | €0 | -€80,225 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,286 | €3,558 | +€2,273 | +177% |
| Other operating charges | 640/8 | €1,726 | €1,906 | +€180 | +10.4% |
| Gross operating margin | 9900 | €51,663 | €159,659 | +€107,996 | +209% |
| Operating profit (loss) | 9901 | €48,651 | €154,195 | +€105,544 | +217% |
| Financial income | 75/76B | €135,691 | €164,084 | +€28,393 | +20.9% |
| Recurring financial income | 75 | €135,691 | €164,084 | +€28,393 | +20.9% |
| Financial charges | 65/66B | €11,912 | €7,877 | -€4,035 | -33.9% |
| Recurring financial charges | 65 | €11,912 | €7,877 | -€4,035 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €172,430 | €310,401 | +€137,971 | +80.0% |
| Income taxes | 67/77 | €9,343 | €40,477 | +€31,134 | +333% |
| Profit (loss) for the period | 9904 | €163,087 | €269,924 | +€106,838 | +65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €163,087 | €269,924 | +€106,838 | +65.5% |
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 26 October 2026 via checked.be.