DILAY SANIT: 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.
DILAY SANIT
Largest movements
- Cash +€11,901
up €11,901 (+32.3%), from €36,898 to €48,800
mainly Stocks and contracts (+€6,048) and Trade debts (+€5,920)
- Stocks and contracts -€6,048
down €6,048 (-5.3%), from €114,944 to €108,896
- Receivables within one year +€4,505
up €4,505 (+62.5%), from €7,209 to €11,714
of which Trade receivables: +€4,505
- Tangible fixed assets -€2,835
down €2,835 (-43.0%), from €6,595 to €3,761
- Trade debts +€5,920
up €5,920 (+162%), from €3,653 to €9,573
- Reserves +€5,300
up €5,300 (+53.8%), from €9,860 to €15,160
of which Distributable reserves: +€5,300
- Tax, wage and social debts -€3,754
down €3,754 (-34.2%), from €10,984 to €7,230
of which Taxes: -€3,754
- Gross operating margin +€14,293
up €14,293, from -€6,519 to €7,775
- Other operating charges -€1,085
down €1,085 (-79.4%), from €1,367 to €282
- Taxes +€739
up €739 (+3,628%), from €20 to €760
- Depreciation +€280
up €280 (+11.0%), from €2,555 to €2,835
- Financial income +€229
up €229 (+11.2%), from €2,044 to €2,273
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 | €167,647 | €175,170 | +€7,523 | +4.5% |
| Fixed assets | 21/28 | €6,595 | €3,761 | -€2,835 | -43.0% |
| Tangible fixed assets | 22/27 | €6,595 | €3,761 | -€2,835 | -43.0% |
| Land and buildings | 22 | €1,362 | €908 | -€455 | -33.4% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,661 | €1,661 | -€1,000 | -37.6% |
| Other tangible fixed assets | 26 | €2,572 | €1,191 | -€1,381 | -53.7% |
| Current assets | 29/58 | €161,051 | €171,410 | +€10,358 | +6.4% |
| Stocks and contracts in progress | 3 | €114,944 | €108,896 | -€6,048 | -5.3% |
| Stocks | 30/36 | €114,944 | €108,896 | -€6,048 | -5.3% |
| Amounts receivable within one year | 40/41 | €7,209 | €11,714 | +€4,505 | +62.5% |
| Trade receivables | 40 | €7,209 | €11,714 | +€4,505 | +62.5% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €36,898 | €48,800 | +€11,901 | +32.3% |
| Deferred charges and accrued income | 490/1 | €2,000 | €2,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €167,647 | €175,170 | +€7,523 | +4.5% |
| Equity | 10/15 | €97,232 | €102,590 | +€5,358 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,860 | €15,160 | +€5,300 | +53.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €13,300 | +€5,300 | +66.3% |
| Profit (loss) carried forward | 14 | €68,772 | €68,830 | +€58 | +0.1% |
| Amounts payable | 17/49 | €70,414 | €72,580 | +€2,166 | +3.1% |
| Amounts payable within one year | 42/48 | €70,414 | €72,580 | +€2,166 | +3.1% |
| Trade debts | 44 | €3,653 | €9,573 | +€5,920 | +162% |
| Suppliers | 440/4 | €3,653 | €9,573 | +€5,920 | +162% |
| Taxes, remuneration and social security | 45 | €10,984 | €7,230 | -€3,754 | -34.2% |
| Taxes | 450/3 | €10,984 | €7,230 | -€3,754 | -34.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €55,777 | €55,777 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,555 | €2,835 | +€280 | +11.0% |
| Other operating charges | 640/8 | €1,367 | €282 | -€1,085 | -79.4% |
| Gross operating margin | 9900 | -€6,519 | €7,775 | +€14,293 | |
| Operating profit (loss) | 9901 | -€10,440 | €4,658 | +€15,098 | |
| Financial income | 75/76B | €2,044 | €2,273 | +€229 | +11.2% |
| Recurring financial income | 75 | €2,044 | €2,273 | +€229 | +11.2% |
| Financial charges | 65/66B | €834 | €814 | -€20 | -2.4% |
| Recurring financial charges | 65 | €834 | €814 | -€20 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,230 | €6,117 | +€15,347 | |
| Income taxes | 67/77 | €20 | €760 | +€739 | +3,628% |
| Profit (loss) for the period | 9904 | -€9,250 | €5,358 | +€14,608 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,250 | €5,358 | +€14,608 |
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.