DILAN: 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.
DILAN
Largest movements
- Receivables within one year -€11,412
down €11,412 (-49.4%), from €23,083 to €11,671
of which Other amounts receivable: -€8,083
- Tangible fixed assets -€7,969
down €7,969 (-28.8%), from €27,670 to €19,701
of which Furniture and vehicles: -€8,320
- Cash -€1,263
down €1,263 (-24.0%), from €5,263 to €4,000
mainly Net result for the year (-€7,613) and Debts after one year (-€6,859)
- Profit (loss) carried forward -€7,613
new in 2025: -€7,613
- Debts after one year -€6,859
down €6,859 (-55.9%), from €12,272 to €5,413
- Tax, wage and social debts -€4,385
down €4,385 (-83.0%), from €5,281 to €896
of which Remuneration and social security: -€2,493
- Trade debts -€3,875
down €3,875 (-93.5%), from €4,145 to €270
- Other debts +€1,885
up €1,885 (+17.8%), from €10,574 to €12,459
- Financial income -€21,422
down €21,422 (-93.4%), from €22,932 to €1,510
of which Non-recurring financial income: -€22,932
- Taxes -€2,980
down €2,980, from €2,851 to -€129
- Staff costs +€1,277
up €1,277 (+3.5%), from €36,861 to €38,138
- Depreciation +€1,195
up €1,195 (+14.3%), from €8,367 to €9,562
- Gross operating margin -€996
down €996 (-2.4%), from €41,704 to €40,708
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 | €62,383 | €41,924 | -€20,459 | -32.8% |
| Fixed assets | 21/28 | €29,670 | €21,701 | -€7,969 | -26.9% |
| Intangible fixed assets | 21 | €2,000 | €2,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €27,670 | €19,701 | -€7,969 | -28.8% |
| Plant, machinery and equipment | 23 | €5,170 | €5,521 | +€351 | +6.8% |
| Furniture and vehicles | 24 | €22,500 | €14,180 | -€8,320 | -37.0% |
| Current assets | 29/58 | €32,713 | €20,223 | -€12,490 | -38.2% |
| Stocks and contracts in progress | 3 | €4,367 | €4,552 | +€185 | +4.2% |
| Stocks | 30/36 | €4,367 | €4,552 | +€185 | +4.2% |
| Amounts receivable within one year | 40/41 | €23,083 | €11,671 | -€11,412 | -49.4% |
| Trade receivables | 40 | €15,000 | €11,671 | -€3,329 | -22.2% |
| Other amounts receivable | 41 | €8,083 | - | -€8,083 | |
| Cash at bank and in hand | 54/58 | €5,263 | €4,000 | -€1,263 | -24.0% |
| Total equity and liabilities | 10/49 | €62,383 | €41,924 | -€20,459 | -32.8% |
| Equity | 10/15 | €23,639 | €16,027 | -€7,612 | -32.2% |
| Contributions | 10/11 | €13,197 | €13,197 | +€0 | 0.0% |
| Outside capital | 11 | €13,197 | €13,197 | +€0 | 0.0% |
| Share premium | 1100/10 | €13,197 | €13,197 | +€0 | 0.0% |
| Reserves | 13 | €10,442 | €10,442 | +€0 | 0.0% |
| Distributable reserves | 133 | €10,442 | €10,442 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,613 | -€7,613 | |
| Amounts payable | 17/49 | €38,744 | €25,897 | -€12,847 | -33.2% |
| Amounts payable after more than one year | 17 | €12,272 | €5,413 | -€6,859 | -55.9% |
| Financial debts | 170/4 | €12,272 | €5,413 | -€6,859 | -55.9% |
| Amounts payable within one year | 42/48 | €26,472 | €20,484 | -€5,988 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €6,472 | €6,859 | +€387 | +6.0% |
| Trade debts | 44 | €4,145 | €270 | -€3,875 | -93.5% |
| Suppliers | 440/4 | €4,145 | €270 | -€3,875 | -93.5% |
| Taxes, remuneration and social security | 45 | €5,281 | €896 | -€4,385 | -83.0% |
| Taxes | 450/3 | €2,509 | €617 | -€1,892 | -75.4% |
| Remuneration and social security | 454/9 | €2,772 | €279 | -€2,493 | -89.9% |
| Other amounts payable | 47/48 | €10,574 | €12,459 | +€1,885 | +17.8% |
| Non-recurring operating income | 76A | €22,932 | - | -€22,932 | |
| Remuneration, social security and pensions | 62 | €36,861 | €38,138 | +€1,277 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,367 | €9,562 | +€1,195 | +14.3% |
| Other operating charges | 640/8 | €1,076 | €996 | -€80 | -7.4% |
| Gross operating margin | 9900 | €41,704 | €40,708 | -€996 | -2.4% |
| Operating profit (loss) | 9901 | -€4,600 | -€7,989 | -€3,389 | -73.7% |
| Financial income | 75/76B | €22,932 | €1,510 | -€21,422 | -93.4% |
| Recurring financial income | 75 | €22,932 | €1,510 | -€21,422 | -93.4% |
| Non-recurring financial income | 76B | €22,932 | - | -€22,932 | |
| Financial charges | 65/66B | €1,654 | €1,263 | -€391 | -23.6% |
| Recurring financial charges | 65 | €1,654 | €1,263 | -€391 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €16,678 | -€7,742 | -€24,420 | |
| Income taxes | 67/77 | €2,851 | -€129 | -€2,980 | |
| Profit (loss) for the period | 9904 | €13,827 | -€7,613 | -€21,440 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,827 | -€7,613 | -€21,440 |
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 7 October 2026 via checked.be.