DILAN CONSULT: 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.
DILAN CONSULT
Largest movements
- Cash +€30,029
up €30,029 (+42.3%), from €71,042 to €101,071
mainly Depreciation (+€20,515) and Other debts (+€7,132)
- Tangible fixed assets -€19,400
down €19,400 (-75.8%), from €25,605 to €6,205
of which Furniture and vehicles: -€20,307
- Other debts +€7,132
up €7,132 (+14.8%), from €48,039 to €55,171
- Tax, wage and social debts +€3,065
up €3,065 (+211.5%), from €1,449 to €4,514
- Gross operating margin +€2,351
up €2,351 (+10.5%), from €22,431 to €24,782
- Taxes -€658
down €658 (-20.3%), from €3,247 to €2,589
- Depreciation -€449
down €449 (-2.1%), from €20,964 to €20,515
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 | €101,285 | €111,887 | +€10,602 | +10.5% |
| Fixed assets | 21/28 | €25,605 | €6,205 | -€19,400 | -75.8% |
| Tangible fixed assets | 22/27 | €25,605 | €6,205 | -€19,400 | -75.8% |
| Plant, machinery and equipment | 23 | €65 | €971 | +€906 | +1395.5% |
| Furniture and vehicles | 24 | €25,541 | €5,234 | -€20,307 | -79.5% |
| Current assets | 29/58 | €75,679 | €105,681 | +€30,002 | +39.6% |
| Amounts receivable within one year | 40/41 | €4,357 | €4,158 | -€200 | -4.6% |
| Trade receivables | 40 | €604 | €4,158 | +€3,553 | +587.9% |
| Other amounts receivable | 41 | €3,753 | €0 | -€3,753 | -100.0% |
| Cash at bank and in hand | 54/58 | €71,042 | €101,071 | +€30,029 | +42.3% |
| Deferred charges and accrued income | 490/1 | €280 | €453 | +€173 | +61.8% |
| Total equity and liabilities | 10/49 | €101,285 | €111,887 | +€10,602 | +10.5% |
| Equity | 10/15 | €51,507 | €51,950 | +€443 | +0.9% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €8,502 | €8,502 | = | 0.0% |
| Distributable reserves | 133 | €8,502 | €8,502 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,805 | €31,248 | +€443 | +1.4% |
| Amounts payable | 17/49 | €49,778 | €59,936 | +€10,159 | +20.4% |
| Amounts payable within one year | 42/48 | €49,778 | €59,936 | +€10,159 | +20.4% |
| Trade debts | 44 | €290 | €252 | -€38 | -13.0% |
| Suppliers | 440/4 | €290 | €252 | -€38 | -13.0% |
| Taxes, remuneration and social security | 45 | €1,449 | €4,514 | +€3,065 | +211.5% |
| Taxes | 450/3 | €1,449 | €4,514 | +€3,065 | +211.5% |
| Other amounts payable | 47/48 | €48,039 | €55,171 | +€7,132 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,964 | €20,515 | -€449 | -2.1% |
| Other operating charges | 640/8 | €1,014 | €1,149 | +€134 | +13.2% |
| Gross operating margin | 9900 | €22,431 | €24,782 | +€2,351 | +10.5% |
| Operating profit (loss) | 9901 | €452 | €3,118 | +€2,666 | +589.5% |
| Financial income | 75/76B | €48 | - | -€48 | |
| Recurring financial income | 75 | €48 | - | -€48 | |
| Financial charges | 65/66B | €84 | €85 | +€1 | +1.7% |
| Recurring financial charges | 65 | €84 | €85 | +€1 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €416 | €3,032 | +€2,616 | +628.7% |
| Income taxes | 67/77 | €3,247 | €2,589 | -€658 | -20.3% |
| Profit (loss) for the period | 9904 | -€2,831 | €443 | +€3,274 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,831 | €443 | +€3,274 |
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 9 October 2026 via checked.be.