DILA 23: 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.
DILA 23
Largest movements
- Receivables within one year -€18,959
down €18,959 (-32.9%), from €57,635 to €38,676
- Cash +€16,306
up €16,306 (+122%), from €13,384 to €29,690
mainly Receivables within one year (+€18,959) and Trade debts (+€18,203)
- Tangible fixed assets -€2,000
down €2,000 (-13.3%), from €15,008 to €13,008
of which Plant, machinery and equipment: -€2,000
- Trade debts +€18,203
up €18,203 (+57.9%), from €31,456 to €49,659
- Other debts -€12,201
down €12,201 (-31.5%), from €38,740 to €26,539
- Profit (loss) carried forward -€5,333
down €5,333 (-17.7%), from -€30,148 to -€35,481
- Tax, wage and social debts -€5,323
down €5,323 (-20.0%), from €26,589 to €21,266
of which Taxes: -€11,963
- Staff costs +€18,782
up €18,782 (+52.4%), from €35,871 to €54,653
- Gross operating margin +€13,053
up €13,053 (+26.4%), from €49,352 to €62,405
- Financial charges +€7,809
up €7,809 (+1,377%), from €567 to €8,376
- Depreciation +€2,000
up €2,000 (+100.0%), from €2,000 to €4,000
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 | €97,072 | €92,418 | -€4,653 | -4.8% |
| Fixed assets | 21/28 | €15,008 | €13,008 | -€2,000 | -13.3% |
| Tangible fixed assets | 22/27 | €15,008 | €13,008 | -€2,000 | -13.3% |
| Plant, machinery and equipment | 23 | €15,008 | €13,008 | -€2,000 | -13.3% |
| Furniture and vehicles | 24 | - | €0 | +€0 | |
| Current assets | 29/58 | €82,064 | €79,410 | -€2,653 | -3.2% |
| Stocks and contracts in progress | 3 | €11,044 | €11,044 | = | 0.0% |
| Stocks | 30/36 | €11,044 | €11,044 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €57,635 | €38,676 | -€18,959 | -32.9% |
| Trade receivables | 40 | €57,635 | €38,676 | -€18,959 | -32.9% |
| Cash at bank and in hand | 54/58 | €13,384 | €29,690 | +€16,306 | +122% |
| Total equity and liabilities | 10/49 | €97,072 | €92,418 | -€4,653 | -4.8% |
| Equity | 10/15 | €287 | -€5,046 | -€5,333 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €18,035 | €18,035 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €16,175 | €16,175 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,148 | -€35,481 | -€5,333 | -17.7% |
| Amounts payable | 17/49 | €96,785 | €97,464 | +€679 | +0.7% |
| Amounts payable within one year | 42/48 | €96,785 | €97,464 | +€679 | +0.7% |
| Trade debts | 44 | €31,456 | €49,659 | +€18,203 | +57.9% |
| Suppliers | 440/4 | €31,456 | €49,659 | +€18,203 | +57.9% |
| Taxes, remuneration and social security | 45 | €26,589 | €21,266 | -€5,323 | -20.0% |
| Taxes | 450/3 | €20,858 | €8,895 | -€11,963 | -57.4% |
| Remuneration and social security | 454/9 | €5,732 | €12,371 | +€6,640 | +116% |
| Other amounts payable | 47/48 | €38,740 | €26,539 | -€12,201 | -31.5% |
| Remuneration, social security and pensions | 62 | €35,871 | €54,653 | +€18,782 | +52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €4,000 | +€2,000 | +100.0% |
| Other operating charges | 640/8 | €669 | €709 | +€40 | +6.0% |
| Gross operating margin | 9900 | €49,352 | €62,405 | +€13,053 | +26.4% |
| Operating profit (loss) | 9901 | €10,813 | €3,044 | -€7,769 | -71.9% |
| Financial charges | 65/66B | €567 | €8,376 | +€7,809 | +1,377% |
| Recurring financial charges | 65 | €567 | €8,376 | +€7,809 | +1,377% |
| Profit (loss) for the period before taxes | 9903 | €10,246 | -€5,333 | -€15,579 | |
| Profit (loss) for the period | 9904 | €10,246 | -€5,333 | -€15,579 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,246 | -€5,333 | -€15,579 |
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 19 October 2026 via checked.be.