DILAW: 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.
DILAW
Largest movements
- Cash +€3,082
up €3,082, from €0 to €3,082
mainly Accrued charges and deferred income (+€7,206) and Depreciation (+€2,197)
- Receivables within one year +€2,365
up €2,365 (+127.8%), from €1,850 to €4,215
of which Trade receivables: +€4,215
- Tangible fixed assets -€2,197
down €2,197 (-26.6%), from €8,269 to €6,072
of which Other tangible fixed assets: -€2,024
- Accrued charges and deferred income +€7,206
new in 2025: €7,206
- Short-term financial debts -€3,466
down €3,466 (-100.0%), from €3,466 to €0
- Trade debts -€1,488
down €1,488 (-71.1%), from €2,091 to €603
- Tax, wage and social debts +€807
up €807 (+113.7%), from €710 to €1,517
- Profit (loss) carried forward +€193
up €193 (+2.0%), from -€9,783 to -€9,590
- Gross operating margin +€14,061
up €14,061, from -€10,532 to €3,528
- Depreciation -€644
down €644 (-22.7%), from €2,841 to €2,197
- Financial income +€132
up €132 (+27978.7%), from €0 to €132
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 | €10,119 | €13,370 | +€3,251 | +32.1% |
| Fixed assets | 21/28 | €8,269 | €6,072 | -€2,197 | -26.6% |
| Tangible fixed assets | 22/27 | €8,269 | €6,072 | -€2,197 | -26.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €172 | €0 | -€172 | -100.0% |
| Other tangible fixed assets | 26 | €8,096 | €6,072 | -€2,024 | -25.0% |
| Current assets | 29/58 | €1,850 | €7,298 | +€5,448 | +294.5% |
| Amounts receivable within one year | 40/41 | €1,850 | €4,215 | +€2,365 | +127.8% |
| Trade receivables | 40 | €0 | €4,215 | +€4,215 | |
| Other amounts receivable | 41 | €1,850 | €0 | -€1,850 | -100.0% |
| Cash at bank and in hand | 54/58 | €0 | €3,082 | +€3,082 | |
| Total equity and liabilities | 10/49 | €10,119 | €13,370 | +€3,251 | +32.1% |
| Equity | 10/15 | €3,851 | €4,044 | +€193 | +5.0% |
| Contributions | 10/11 | €13,010 | €13,010 | = | 0.0% |
| Reserves | 13 | €624 | €624 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31 | €31 | = | 0.0% |
| Reserves not available under the articles | 1311 | €31 | €31 | = | 0.0% |
| Distributable reserves | 133 | €593 | €593 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,783 | -€9,590 | +€193 | +2.0% |
| Amounts payable | 17/49 | €6,268 | €9,326 | +€3,058 | +48.8% |
| Amounts payable within one year | 42/48 | €6,268 | €2,120 | -€4,147 | -66.2% |
| Financial debts | 43 | €3,466 | €0 | -€3,466 | -100.0% |
| Credit institutions | 430/8 | €3,466 | €0 | -€3,466 | -100.0% |
| Trade debts | 44 | €2,091 | €603 | -€1,488 | -71.1% |
| Suppliers | 440/4 | €2,091 | €603 | -€1,488 | -71.1% |
| Taxes, remuneration and social security | 45 | €710 | €1,517 | +€807 | +113.7% |
| Taxes | 450/3 | €710 | €1,517 | +€807 | +113.7% |
| Accrued charges and deferred income | 492/3 | - | €7,206 | +€7,206 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,841 | €2,197 | -€644 | -22.7% |
| Other operating charges | 640/8 | €705 | €720 | +€14 | +2.0% |
| Gross operating margin | 9900 | -€10,532 | €3,528 | +€14,061 | |
| Operating profit (loss) | 9901 | -€14,079 | €612 | +€14,691 | |
| Financial income | 75/76B | €0 | €132 | +€132 | +27978.7% |
| Recurring financial income | 75 | €0 | €132 | +€132 | +27978.7% |
| Financial charges | 65/66B | €535 | €551 | +€17 | +3.1% |
| Recurring financial charges | 65 | €535 | €551 | +€17 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,613 | €193 | +€14,805 | |
| Profit (loss) for the period | 9904 | -€14,613 | €193 | +€14,805 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,613 | €193 | +€14,805 |
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 3 October 2026 via checked.be.