DILAV: 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.
DILAV
Largest movements
- Cash +€29,631
up €29,631 (+136%), from €21,740 to €51,371
mainly Net result for the year (+€25,640) and Depreciation (+€18,769)
- Tangible fixed assets +€9,074
up €9,074 (+2.0%), from €450,876 to €459,950
of which Land and buildings: +€12,391
- Debts after one year -€28,915
down €28,915 (-8.5%), from €338,716 to €309,801
- Profit (loss) carried forward +€25,640
up €25,640 (+94.9%), from €27,010 to €52,650
- Trade debts +€18,496
up €18,496 (+360%), from €5,144 to €23,640
- Tax, wage and social debts +€10,244
up €10,244 (+883%), from €1,160 to €11,404
- Other debts +€9,703
up €9,703 (+13.7%), from €70,863 to €80,566
- Gross operating margin +€18,369
up €18,369 (+37.7%), from €48,756 to €67,125
- Taxes +€5,948
up €5,948 (+143%), from €4,160 to €10,108
- Depreciation +€1,323
up €1,323 (+7.6%), from €17,446 to €18,769
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 | €489,190 | €521,236 | +€32,046 | +6.6% |
| Fixed assets | 21/28 | €456,876 | €463,950 | +€7,074 | +1.5% |
| Intangible fixed assets | 21 | €6,000 | €4,000 | -€2,000 | -33.3% |
| Tangible fixed assets | 22/27 | €450,876 | €459,950 | +€9,074 | +2.0% |
| Land and buildings | 22 | €440,925 | €453,316 | +€12,391 | +2.8% |
| Plant, machinery and equipment | 23 | €1,398 | €932 | -€466 | -33.3% |
| Furniture and vehicles | 24 | €8,108 | €5,405 | -€2,703 | -33.3% |
| Other tangible fixed assets | 26 | €445 | €297 | -€148 | -33.3% |
| Current assets | 29/58 | €32,313 | €57,286 | +€24,972 | +77.3% |
| Stocks and contracts in progress | 3 | €9,596 | €4,415 | -€5,181 | -54.0% |
| Stocks | 30/36 | €9,596 | €4,415 | -€5,181 | -54.0% |
| Amounts receivable within one year | 40/41 | €978 | €1,500 | +€522 | +53.4% |
| Trade receivables | 40 | - | €1,500 | +€1,500 | |
| Other amounts receivable | 41 | €978 | - | -€978 | |
| Cash at bank and in hand | 54/58 | €21,740 | €51,371 | +€29,631 | +136% |
| Total equity and liabilities | 10/49 | €489,190 | €521,236 | +€32,046 | +6.6% |
| Equity | 10/15 | €41,270 | €66,910 | +€25,640 | +62.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,010 | €52,650 | +€25,640 | +94.9% |
| Amounts payable | 17/49 | €447,920 | €454,326 | +€6,405 | +1.4% |
| Amounts payable after more than one year | 17 | €338,716 | €309,801 | -€28,915 | -8.5% |
| Financial debts | 170/4 | €338,716 | €309,801 | -€28,915 | -8.5% |
| Amounts payable within one year | 42/48 | €109,204 | €144,524 | +€35,320 | +32.3% |
| Current portion of amounts payable after more than one year | 42 | €32,037 | €28,915 | -€3,122 | -9.7% |
| Trade debts | 44 | €5,144 | €23,640 | +€18,496 | +360% |
| Suppliers | 440/4 | €5,144 | €23,640 | +€18,496 | +360% |
| Taxes, remuneration and social security | 45 | €1,160 | €11,404 | +€10,244 | +883% |
| Taxes | 450/3 | €1,160 | €11,404 | +€10,244 | +883% |
| Other amounts payable | 47/48 | €70,863 | €80,566 | +€9,703 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,446 | €18,769 | +€1,323 | +7.6% |
| Other operating charges | 640/8 | €4,104 | €4,227 | +€122 | +3.0% |
| Gross operating margin | 9900 | €48,756 | €67,125 | +€18,369 | +37.7% |
| Operating profit (loss) | 9901 | €27,206 | €44,130 | +€16,924 | +62.2% |
| Financial income | 75/76B | €103 | €219 | +€116 | +113% |
| Recurring financial income | 75 | €103 | €219 | +€116 | +113% |
| Financial charges | 65/66B | €8,807 | €8,600 | -€207 | -2.3% |
| Recurring financial charges | 65 | €8,807 | €8,600 | -€207 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €18,502 | €35,748 | +€17,247 | +93.2% |
| Income taxes | 67/77 | €4,160 | €10,108 | +€5,948 | +143% |
| Profit (loss) for the period | 9904 | €14,342 | €25,640 | +€11,299 | +78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,342 | €25,640 | +€11,299 | +78.8% |
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 16 October 2026 via checked.be.