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
- Tangible fixed assets -€4,438
down €4,438 (-10.7%), from €41,465 to €37,026
of which Plant, machinery and equipment: -€2,553
- Cash +€4,052
up €4,052 (+41.9%), from €9,670 to €13,722
mainly Tax, wage and social debts (+€9,605) and Depreciation (+€4,438)
- Receivables within one year +€3,324
up €3,324 (+53.7%), from €6,187 to €9,511
of which Other amounts receivable: +€3,370
- Trade debts -€10,200
down €10,200 (-60.5%), from €16,863 to €6,663
- Tax, wage and social debts +€9,605
new in 2024: €9,605
of which Taxes: +€5,701
- Profit (loss) carried forward +€3,032
up €3,032 (+15.0%), from -€20,249 to -€17,216
- Gross operating margin +€44,316
up €44,316, from -€17,212 to €27,104
- Purchases and services -€20,801
no longer reported in 2024 (was €20,801)
- Staff costs +€19,374
new in 2024: €19,374
- Depreciation +€1,816
up €1,816 (+69.2%), from €2,623 to €4,438
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 | €57,322 | €60,259 | +€2,937 | +5.1% |
| Fixed assets | 21/28 | €41,465 | €37,026 | -€4,438 | -10.7% |
| Tangible fixed assets | 22/27 | €41,465 | €37,026 | -€4,438 | -10.7% |
| Plant, machinery and equipment | 23 | €23,414 | €20,861 | -€2,553 | -10.9% |
| Furniture and vehicles | 24 | €13,492 | €12,107 | -€1,385 | -10.3% |
| Other tangible fixed assets | 26 | €4,559 | €4,059 | -€500 | -11.0% |
| Current assets | 29/58 | €15,857 | €23,233 | +€7,376 | +46.5% |
| Amounts receivable within one year | 40/41 | €6,187 | €9,511 | +€3,324 | +53.7% |
| Trade receivables | 40 | €179 | €133 | -€46 | -25.6% |
| Other amounts receivable | 41 | €6,008 | €9,377 | +€3,370 | +56.1% |
| Cash at bank and in hand | 54/58 | €9,670 | €13,722 | +€4,052 | +41.9% |
| Total equity and liabilities | 10/49 | €57,322 | €60,259 | +€2,937 | +5.1% |
| Equity | 10/15 | -€20,248 | -€17,215 | +€3,032 | +15.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,249 | -€17,216 | +€3,032 | +15.0% |
| Amounts payable | 17/49 | €77,570 | €77,475 | -€95 | -0.1% |
| Amounts payable within one year | 42/48 | €77,570 | €77,475 | -€95 | -0.1% |
| Trade debts | 44 | €16,863 | €6,663 | -€10,200 | -60.5% |
| Suppliers | 440/4 | €16,863 | €6,663 | -€10,200 | -60.5% |
| Taxes, remuneration and social security | 45 | - | €9,605 | +€9,605 | |
| Taxes | 450/3 | - | €5,701 | +€5,701 | |
| Remuneration and social security | 454/9 | - | €3,904 | +€3,904 | |
| Other amounts payable | 47/48 | €60,707 | €61,207 | +€500 | +0.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €20,801 | - | -€20,801 | |
| Remuneration, social security and pensions | 62 | - | €19,374 | +€19,374 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,623 | €4,438 | +€1,816 | +69.2% |
| Other operating charges | 640/8 | €357 | €109 | -€248 | -69.4% |
| Gross operating margin | 9900 | -€17,212 | €27,104 | +€44,316 | |
| Operating profit (loss) | 9901 | -€20,191 | €3,183 | +€23,374 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €58 | €151 | +€93 | +160.6% |
| Recurring financial charges | 65 | €58 | €151 | +€93 | +160.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,249 | €3,032 | +€23,281 | |
| Profit (loss) for the period | 9904 | -€20,249 | €3,032 | +€23,281 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,249 | €3,032 | +€23,281 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.