DILARA: 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.
DILARA
Largest movements
- Cash -€8,898
no longer reported in 2025 (was €8,898)
mainly Net result for the year (-€20,831) and Tax, wage and social debts (-€1,523)
- Stocks and contracts +€312
up €312 (+47.1%), from €662 to €974
- Profit (loss) carried forward -€20,831
down €20,831, from €5,894 to -€14,937
- Other debts +€14,196
up €14,196 (+2,323%), from €611 to €14,807
- Tax, wage and social debts -€1,523
down €1,523 (-78.8%), from €1,932 to €409
- Trade debts -€428
no longer reported in 2025 (was €428)
- Gross operating margin -€23,282
down €23,282, from €7,252 to -€16,029
- Other operating charges -€1,678
down €1,678 (-26.2%), from €6,401 to €4,723
- Taxes -€473
down €473 (-97.8%), from €483 to €11
- Financial charges -€294
down €294 (-81.3%), from €362 to €68
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 | €9,560 | €974 | -€8,586 | -89.8% |
| Current assets | 29/58 | €9,560 | €974 | -€8,586 | -89.8% |
| Stocks and contracts in progress | 3 | €662 | €974 | +€312 | +47.1% |
| Stocks | 30/36 | €662 | €974 | +€312 | +47.1% |
| Cash at bank and in hand | 54/58 | €8,898 | - | -€8,898 | |
| Total equity and liabilities | 10/49 | €9,560 | €974 | -€8,586 | -89.8% |
| Equity | 10/15 | €6,589 | -€14,243 | -€20,831 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Contributions outside capital | 11 | €500 | €500 | = | 0.0% |
| Other | 1109/19 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €195 | €195 | = | 0.0% |
| Non-distributable reserves | 130/1 | €195 | €195 | = | 0.0% |
| Reserves not available under the articles | 1311 | €195 | €195 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,894 | -€14,937 | -€20,831 | |
| Amounts payable | 17/49 | €2,971 | €15,217 | +€12,245 | +412% |
| Amounts payable within one year | 42/48 | €2,971 | €15,217 | +€12,245 | +412% |
| Trade debts | 44 | €428 | - | -€428 | |
| Suppliers | 440/4 | €428 | - | -€428 | |
| Taxes, remuneration and social security | 45 | €1,932 | €409 | -€1,523 | -78.8% |
| Taxes | 450/3 | €1,932 | €409 | -€1,523 | -78.8% |
| Other amounts payable | 47/48 | €611 | €14,807 | +€14,196 | +2,323% |
| Other operating charges | 640/8 | €6,401 | €4,723 | -€1,678 | -26.2% |
| Gross operating margin | 9900 | €7,252 | -€16,029 | -€23,282 | |
| Operating profit (loss) | 9901 | €851 | -€20,752 | -€21,604 | |
| Financial charges | 65/66B | €362 | €68 | -€294 | -81.3% |
| Recurring financial charges | 65 | €362 | €68 | -€294 | -81.3% |
| Profit (loss) for the period before taxes | 9903 | €489 | -€20,820 | -€21,309 | |
| Income taxes | 67/77 | €483 | €11 | -€473 | -97.8% |
| Profit (loss) for the period | 9904 | €6 | -€20,831 | -€20,837 | |
| Profit (loss) for the period to be appropriated | 9905 | €6 | -€20,831 | -€20,837 |
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 17 October 2026 via checked.be.