DILCHAIR: 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.
DILCHAIR
Largest movements
- Cash -€2,288
down €2,288 (-42.1%), from €5,429 to €3,141
mainly Investment in fixed assets (net) (-€6,657) and Other debts (-€6,005)
- Other debts -€6,005
down €6,005 (-4.0%), from €151,593 to €145,588
- Reserves +€3,216
up €3,216 (+40.0%), from €8,046 to €11,262
- Gross operating margin +€355
up €355 (+3.2%), from €11,209 to €11,564
- Depreciation -€176
down €176 (-2.4%), from €7,331 to €7,155
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 | €179,083 | €176,313 | -€2,770 | -1.5% |
| Fixed assets | 21/28 | €152,430 | €151,933 | -€498 | -0.3% |
| Tangible fixed assets | 22/27 | €152,430 | €151,933 | -€498 | -0.3% |
| Land and buildings | 22 | €152,072 | €145,201 | -€6,871 | -4.5% |
| Plant, machinery and equipment | 23 | €358 | €6,731 | +€6,373 | +1,780% |
| Current assets | 29/58 | €26,653 | €24,381 | -€2,272 | -8.5% |
| Amounts receivable within one year | 40/41 | €20,915 | €20,915 | = | 0.0% |
| Trade receivables | 40 | €20,915 | €20,915 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,429 | €3,141 | -€2,288 | -42.1% |
| Deferred charges and accrued income | 490/1 | €309 | €325 | +€16 | +5.3% |
| Total equity and liabilities | 10/49 | €179,083 | €176,313 | -€2,770 | -1.5% |
| Equity | 10/15 | €26,646 | €29,862 | +€3,216 | +12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,046 | €11,262 | +€3,216 | +40.0% |
| Distributable reserves | 133 | €8,046 | €11,262 | +€3,216 | +40.0% |
| Amounts payable | 17/49 | €152,437 | €146,451 | -€5,986 | -3.9% |
| Amounts payable within one year | 42/48 | €152,303 | €146,308 | -€5,995 | -3.9% |
| Trade debts | 44 | €710 | €720 | +€10 | +1.4% |
| Suppliers | 440/4 | €710 | €720 | +€10 | +1.4% |
| Other amounts payable | 47/48 | €151,593 | €145,588 | -€6,005 | -4.0% |
| Accrued charges and deferred income | 492/3 | €134 | €144 | +€9 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,331 | €7,155 | -€176 | -2.4% |
| Other operating charges | 640/8 | €649 | €670 | +€21 | +3.2% |
| Gross operating margin | 9900 | €11,209 | €11,564 | +€355 | +3.2% |
| Operating profit (loss) | 9901 | €3,229 | €3,740 | +€511 | +15.8% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €469 | €536 | +€68 | +14.5% |
| Recurring financial charges | 65 | €469 | €536 | +€68 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €2,761 | €3,216 | +€455 | +16.5% |
| Profit (loss) for the period | 9904 | €2,761 | €3,216 | +€455 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,761 | €3,216 | +€455 | +16.5% |
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 15 October 2026 via checked.be.