DIL CONSTRUCT: 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.
DIL CONSTRUCT
Largest movements
- Receivables within one year +€11,977
up €11,977 (+83.1%), from €14,420 to €26,397
of which Other amounts receivable: +€15,977
- Cash -€11,342
down €11,342 (-65.1%), from €17,432 to €6,090
mainly Receivables within one year (-€11,977) and Tax, wage and social debts (-€1,580)
- Trade debts +€2,843
up €2,843 (+263%), from €1,079 to €3,922
- Tax, wage and social debts -€1,580
down €1,580 (-13.7%), from €11,511 to €9,932
- Profit (loss) carried forward -€628
down €628 (-1.8%), from €34,334 to €33,706
- Gross operating margin -€52,329
down €52,329, from €52,159 to -€170
- Purchases and services -€21,097
down €21,097 (-31.8%), from €66,359 to €45,262
- Taxes -€11,511
no longer reported in 2025 (was €11,511)
- Depreciation -€5,393
no longer reported in 2025 (was €5,393)
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 | €49,125 | €49,760 | +€635 | +1.3% |
| Fixed assets | 21/28 | €17,273 | €17,273 | = | 0.0% |
| Tangible fixed assets | 22/27 | €17,273 | €17,273 | = | 0.0% |
| Furniture and vehicles | 24 | €17,273 | €17,273 | = | 0.0% |
| Current assets | 29/58 | €31,851 | €32,486 | +€635 | +2.0% |
| Amounts receivable within one year | 40/41 | €14,420 | €26,397 | +€11,977 | +83.1% |
| Trade receivables | 40 | €4,000 | - | -€4,000 | |
| Other amounts receivable | 41 | €10,420 | €26,397 | +€15,977 | +153% |
| Cash at bank and in hand | 54/58 | €17,432 | €6,090 | -€11,342 | -65.1% |
| Total equity and liabilities | 10/49 | €49,125 | €49,760 | +€635 | +1.3% |
| Equity | 10/15 | €36,534 | €35,906 | -€628 | -1.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Legal reserve | 130 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,334 | €33,706 | -€628 | -1.8% |
| Amounts payable | 17/49 | €12,590 | €13,854 | +€1,263 | +10.0% |
| Amounts payable within one year | 42/48 | €12,590 | €13,854 | +€1,263 | +10.0% |
| Trade debts | 44 | €1,079 | €3,922 | +€2,843 | +263% |
| Suppliers | 440/4 | €1,079 | €3,922 | +€2,843 | +263% |
| Taxes, remuneration and social security | 45 | €11,511 | €9,932 | -€1,580 | -13.7% |
| Taxes | 450/3 | €11,511 | €9,932 | -€1,580 | -13.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €66,359 | €45,262 | -€21,097 | -31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,393 | - | -€5,393 | |
| Other operating charges | 640/8 | €645 | €404 | -€241 | -37.3% |
| Gross operating margin | 9900 | €52,159 | -€170 | -€52,329 | |
| Operating profit (loss) | 9901 | €46,121 | -€574 | -€46,695 | |
| Financial charges | 65/66B | €75 | €54 | -€21 | -28.0% |
| Recurring financial charges | 65 | €75 | €54 | -€21 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €46,046 | -€628 | -€46,674 | |
| Income taxes | 67/77 | €11,511 | - | -€11,511 | |
| Profit (loss) for the period | 9904 | €34,534 | -€628 | -€35,163 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,534 | -€628 | -€35,163 |
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 25 October 2026 via checked.be.