DILAN OZ: 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 OZ
Largest movements
- Cash -€29,051
down €29,051 (-38.0%), from €76,374 to €47,323
mainly Net result for the year (-€23,663) and Receivables within one year (-€9,436)
- Receivables within one year +€9,436
up €9,436 (+62.3%), from €15,135 to €24,571
of which Other amounts receivable: +€12,927
- Stocks and contracts +€7,196
up €7,196 (+204.4%), from €3,520 to €10,716
- Profit (loss) carried forward -€23,663
down €23,663 (-29.4%), from €80,522 to €56,858
- Trade debts +€6,323
up €6,323 (+115.6%), from €5,469 to €11,792
- Tax, wage and social debts +€6,094
up €6,094 (+26.9%), from €22,655 to €28,748
of which Remuneration and social security: +€5,593
- Gross operating margin -€46,967
down €46,967 (-44.1%), from €106,438 to €59,471
- Staff costs +€14,252
up €14,252 (+22.1%), from €64,421 to €78,673
- Taxes -€8,578
down €8,578 (-98.4%), from €8,719 to €141
- Other operating charges +€2,118
up €2,118 (+175.6%), from €1,206 to €3,324
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 | €108,646 | €97,399 | -€11,247 | -10.4% |
| Fixed assets | 21/28 | €13,616 | €14,430 | +€813 | +6.0% |
| Tangible fixed assets | 22/27 | €4,986 | €5,800 | +€813 | +16.3% |
| Plant, machinery and equipment | 23 | €4,986 | €5,800 | +€813 | +16.3% |
| Financial fixed assets | 28 | €8,630 | €8,630 | = | 0.0% |
| Current assets | 29/58 | €95,030 | €82,970 | -€12,060 | -12.7% |
| Stocks and contracts in progress | 3 | €3,520 | €10,716 | +€7,196 | +204.4% |
| Stocks | 30/36 | €3,520 | €10,716 | +€7,196 | +204.4% |
| Amounts receivable within one year | 40/41 | €15,135 | €24,571 | +€9,436 | +62.3% |
| Trade receivables | 40 | €15,135 | €11,644 | -€3,491 | -23.1% |
| Other amounts receivable | 41 | - | €12,927 | +€12,927 | |
| Cash at bank and in hand | 54/58 | €76,374 | €47,323 | -€29,051 | -38.0% |
| Deferred charges and accrued income | 490/1 | - | €360 | +€360 | |
| Total equity and liabilities | 10/49 | €108,646 | €97,399 | -€11,247 | -10.4% |
| Equity | 10/15 | €80,523 | €56,859 | -€23,663 | -29.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,522 | €56,858 | -€23,663 | -29.4% |
| Amounts payable | 17/49 | €28,123 | €40,540 | +€12,417 | +44.2% |
| Amounts payable within one year | 42/48 | €28,123 | €40,540 | +€12,417 | +44.2% |
| Trade debts | 44 | €5,469 | €11,792 | +€6,323 | +115.6% |
| Suppliers | 440/4 | €5,469 | €11,792 | +€6,323 | +115.6% |
| Taxes, remuneration and social security | 45 | €22,655 | €28,748 | +€6,094 | +26.9% |
| Taxes | 450/3 | €14,899 | €15,399 | +€501 | +3.4% |
| Remuneration and social security | 454/9 | €7,756 | €13,349 | +€5,593 | +72.1% |
| Remuneration, social security and pensions | 62 | €64,421 | €78,673 | +€14,252 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €712 | €846 | +€133 | +18.7% |
| Other operating charges | 640/8 | €1,206 | €3,324 | +€2,118 | +175.6% |
| Gross operating margin | 9900 | €106,438 | €59,471 | -€46,967 | -44.1% |
| Operating profit (loss) | 9901 | €40,099 | -€23,372 | -€63,471 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +366.7% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +366.7% |
| Financial charges | 65/66B | €787 | €150 | -€637 | -80.9% |
| Recurring financial charges | 65 | €787 | €150 | -€637 | -80.9% |
| Profit (loss) for the period before taxes | 9903 | €39,312 | -€23,522 | -€62,834 | |
| Income taxes | 67/77 | €8,719 | €141 | -€8,578 | -98.4% |
| Profit (loss) for the period | 9904 | €30,592 | -€23,663 | -€54,256 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,592 | -€23,663 | -€54,256 |
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 8 October 2026 via checked.be.