DILA GROUP: 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 GROUP
Largest movements
- Receivables within one year +€27,782
up €27,782 (+266.2%), from €10,437 to €38,219
- Deferred charges and accrued income +€9,684
new in 2025: €9,684
- Cash +€5,933
up €5,933 (+517.3%), from €1,147 to €7,080
mainly Net result for the year (+€26,563) and Trade debts (+€21,933)
- Financial fixed assets +€4,500
up €4,500 (+1800.0%), from €250 to €4,750
- Trade debts +€21,933
up €21,933 (+1636.8%), from €1,340 to €23,273
- Profit (loss) carried forward +€19,958
up €19,958 (+302.2%), from €6,605 to €26,563
- Accrued charges and deferred income +€5,684
new in 2025: €5,684
- Purchases and services -€49,045
down €49,045 (-49.8%), from €98,576 to €49,531
- Gross operating margin +€19,548
up €19,548 (+278.7%), from €7,015 to €26,563
- Turnover +€3,075
up €3,075 (+2.9%), from €105,591 to €108,666
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.
Cash bridge derived
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 | €11,834 | €59,733 | +€47,899 | +404.8% |
| Fixed assets | 21/28 | €250 | €4,750 | +€4,500 | +1800.0% |
| Financial fixed assets | 28 | €250 | €4,750 | +€4,500 | +1800.0% |
| Current assets | 29/58 | €11,584 | €54,983 | +€43,399 | +374.6% |
| Amounts receivable within one year | 40/41 | €10,437 | €38,219 | +€27,782 | +266.2% |
| Other amounts receivable | 41 | €10,437 | €38,219 | +€27,782 | +266.2% |
| Cash at bank and in hand | 54/58 | €1,147 | €7,080 | +€5,933 | +517.3% |
| Deferred charges and accrued income | 490/1 | - | €9,684 | +€9,684 | |
| Total equity and liabilities | 10/49 | €11,834 | €59,733 | +€47,899 | +404.8% |
| Equity | 10/15 | €9,605 | €29,563 | +€19,958 | +207.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,605 | €26,563 | +€19,958 | +302.2% |
| Amounts payable | 17/49 | €2,229 | €30,170 | +€27,941 | +1253.5% |
| Amounts payable within one year | 42/48 | €2,229 | €24,486 | +€22,257 | +998.5% |
| Trade debts | 44 | €1,340 | €23,273 | +€21,933 | +1636.8% |
| Suppliers | 440/4 | €1,340 | €23,273 | +€21,933 | +1636.8% |
| Taxes, remuneration and social security | 45 | €889 | €1,213 | +€324 | +36.4% |
| Taxes | 450/3 | €889 | €1,213 | +€324 | +36.4% |
| Accrued charges and deferred income | 492/3 | - | €5,684 | +€5,684 | |
| Turnover | 70 | €105,591 | €108,666 | +€3,075 | +2.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €98,576 | €49,531 | -€49,045 | -49.8% |
| Other operating charges | 640/8 | €127 | - | -€127 | |
| Gross operating margin | 9900 | €7,015 | €26,563 | +€19,548 | +278.7% |
| Operating profit (loss) | 9901 | €6,888 | €26,563 | +€19,675 | +285.6% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €289 | - | -€289 | |
| Recurring financial charges | 65 | €289 | - | -€289 | |
| Profit (loss) for the period before taxes | 9903 | €6,605 | €26,563 | +€19,958 | +302.2% |
| Profit (loss) for the period | 9904 | €6,605 | €26,563 | +€19,958 | +302.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,605 | €26,563 | +€19,958 | +302.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.