DIL et Co: 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 et Co
Largest movements
- Receivables within one year -€33,349
down €33,349 (-85.5%), from €39,006 to €5,657
of which Trade receivables: -€22,809
- Cash +€12,827
up €12,827 (+11.4%), from €112,726 to €125,553
mainly Other debts (+€53,586) and Receivables within one year (+€33,349)
- Tangible fixed assets -€7,067
down €7,067 (-31.1%), from €22,735 to €15,668
of which Furniture and vehicles: -€6,849
- Deferred charges and accrued income +€5,465
up €5,465 (+61.5%), from €8,892 to €14,357
- Reserves -€59,085
down €59,085 (-51.2%), from €115,484 to €56,399
- Other debts +€53,586
up €53,586 (+405%), from €13,229 to €66,814
- Profit (loss) carried forward -€8,052
down €8,052 (-43.6%), from €18,454 to €10,402
- Current portion of long-term debt -€5,229
no longer reported in 2025 (was €5,229)
- Tax, wage and social debts -€3,026
down €3,026 (-37.1%), from €8,156 to €5,131
- Gross operating margin -€69,021
down €69,021 (-92.3%), from €74,776 to €5,755
- Taxes -€21,687
down €21,687 (-92.3%), from €23,485 to €1,799
- Financial income -€1,457
no longer reported in 2025 (was €1,457)
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 | €183,513 | €161,389 | -€22,124 | -12.1% |
| Fixed assets | 21/28 | €22,889 | €15,822 | -€7,067 | -30.9% |
| Tangible fixed assets | 22/27 | €22,735 | €15,668 | -€7,067 | -31.1% |
| Plant, machinery and equipment | 23 | €64 | - | -€64 | |
| Furniture and vehicles | 24 | €22,363 | €15,514 | -€6,849 | -30.6% |
| Other tangible fixed assets | 26 | €309 | €154 | -€154 | -50.0% |
| Financial fixed assets | 28 | €154 | €154 | = | 0.0% |
| Current assets | 29/58 | €160,624 | €145,568 | -€15,057 | -9.4% |
| Amounts receivable within one year | 40/41 | €39,006 | €5,657 | -€33,349 | -85.5% |
| Trade receivables | 40 | €27,314 | €4,505 | -€22,809 | -83.5% |
| Other amounts receivable | 41 | €11,692 | €1,152 | -€10,540 | -90.1% |
| Cash at bank and in hand | 54/58 | €112,726 | €125,553 | +€12,827 | +11.4% |
| Deferred charges and accrued income | 490/1 | €8,892 | €14,357 | +€5,465 | +61.5% |
| Total equity and liabilities | 10/49 | €183,513 | €161,389 | -€22,124 | -12.1% |
| Equity | 10/15 | €152,530 | €85,393 | -€67,137 | -44.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €115,484 | €56,399 | -€59,085 | -51.2% |
| Distributable reserves | 133 | €115,484 | €56,399 | -€59,085 | -51.2% |
| Profit (loss) carried forward | 14 | €18,454 | €10,402 | -€8,052 | -43.6% |
| Amounts payable | 17/49 | €30,983 | €75,996 | +€45,013 | +145% |
| Amounts payable within one year | 42/48 | €30,983 | €75,973 | +€44,990 | +145% |
| Current portion of amounts payable after more than one year | 42 | €5,229 | - | -€5,229 | |
| Trade debts | 44 | €4,370 | €4,028 | -€342 | -7.8% |
| Suppliers | 440/4 | €4,370 | €4,028 | -€342 | -7.8% |
| Taxes, remuneration and social security | 45 | €8,156 | €5,131 | -€3,026 | -37.1% |
| Taxes | 450/3 | €8,156 | €5,131 | -€3,026 | -37.1% |
| Other amounts payable | 47/48 | €13,229 | €66,814 | +€53,586 | +405% |
| Accrued charges and deferred income | 492/3 | - | €24 | +€24 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,733 | €7,986 | +€254 | +3.3% |
| Other operating charges | 640/8 | €2,537 | €2,003 | -€534 | -21.0% |
| Gross operating margin | 9900 | €74,776 | €5,755 | -€69,021 | -92.3% |
| Operating profit (loss) | 9901 | €64,507 | -€4,234 | -€68,741 | |
| Financial income | 75/76B | €1,457 | - | -€1,457 | |
| Recurring financial income | 75 | €1,457 | - | -€1,457 | |
| Financial charges | 65/66B | €2,756 | €2,019 | -€736 | -26.7% |
| Recurring financial charges | 65 | €2,756 | €2,019 | -€736 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €63,209 | -€6,253 | -€69,462 | |
| Income taxes | 67/77 | €23,485 | €1,799 | -€21,687 | -92.3% |
| Profit (loss) for the period | 9904 | €39,723 | -€8,052 | -€47,775 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,723 | -€8,052 | -€47,775 |
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 15 October 2026 via checked.be.