DILA: what changed
Two fiscal 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.
DILA
Largest movements
- Cash -€4,740
down €4,740 (-16.0%), from €29,674 to €24,935
mainly Other debts (-€4,746) and Tax, wage and social debts (-€1,332)
- Tangible fixed assets -€588
down €588 (-55.0%), from €1,070 to €482
- Other debts -€4,746
down €4,746 (-12.3%), from €38,701 to €33,955
- Tax, wage and social debts -€1,332
no longer reported in 2024 (was €1,332)
- Profit (loss) carried forward +€750
up €750 (+2.8%), from -€26,689 to -€25,939
- Gross operating margin -€15,970
down €15,970 (-69.8%), from €22,874 to €6,904
- Staff costs +€5,119
new in 2024: €5,119
- Depreciation +€294
up €294 (+100.0%), from €294 to €588
- Financial income +€240
new in 2024: €240
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,944 | €26,616 | -€5,328 | -16.7% |
| Fixed assets | 21/28 | €1,070 | €482 | -€588 | -55.0% |
| Tangible fixed assets | 22/27 | €1,070 | €482 | -€588 | -55.0% |
| Plant, machinery and equipment | 23 | €1,070 | €482 | -€588 | -55.0% |
| Current assets | 29/58 | €30,874 | €26,135 | -€4,740 | -15.4% |
| Stocks and contracts in progress | 3 | €1,200 | €1,200 | = | 0.0% |
| Stocks | 30/36 | €1,200 | €1,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,674 | €24,935 | -€4,740 | -16.0% |
| Total equity and liabilities | 10/49 | €31,944 | €26,616 | -€5,328 | -16.7% |
| Equity | 10/15 | -€8,089 | -€7,339 | +€750 | +9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,689 | -€25,939 | +€750 | +2.8% |
| Amounts payable | 17/49 | €40,034 | €33,955 | -€6,078 | -15.2% |
| Amounts payable within one year | 42/48 | €40,034 | €33,955 | -€6,078 | -15.2% |
| Taxes, remuneration and social security | 45 | €1,332 | - | -€1,332 | |
| Taxes | 450/3 | €1,332 | - | -€1,332 | |
| Other amounts payable | 47/48 | €38,701 | €33,955 | -€4,746 | -12.3% |
| Remuneration, social security and pensions | 62 | - | €5,119 | +€5,119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €294 | €588 | +€294 | +100.0% |
| Other operating charges | 640/8 | €384 | €557 | +€173 | +45.0% |
| Gross operating margin | 9900 | €22,874 | €6,904 | -€15,970 | -69.8% |
| Operating profit (loss) | 9901 | €22,196 | €640 | -€21,556 | -97.1% |
| Financial income | 75/76B | - | €240 | +€240 | |
| Recurring financial income | 75 | - | €240 | +€240 | |
| Financial charges | 65/66B | €254 | €130 | -€124 | -48.9% |
| Recurring financial charges | 65 | €254 | €130 | -€124 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | €21,942 | €750 | -€21,192 | -96.6% |
| Profit (loss) for the period | 9904 | €21,942 | €750 | -€21,192 | -96.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,942 | €750 | -€21,192 | -96.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.