Dilcom: 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.
Dilcom
Largest movements
- Cash +€29,009
up €29,009 (+2,628%), from €1,104 to €30,113
mainly Depreciation (+€20,937) and Receivables within one year (+€18,376)
- Tangible fixed assets -€18,764
down €18,764 (-43.3%), from €43,290 to €24,526
of which Other tangible fixed assets: -€17,891
- Receivables within one year -€18,376
down €18,376 (-44.3%), from €41,441 to €23,065
of which Trade receivables: -€11,531
- Deferred charges and accrued income +€1,258
up €1,258 (+82.2%), from €1,530 to €2,788
- Current portion of long-term debt -€12,054
down €12,054 (-100%), from €12,054 to €0
- Reserves +€9,835
up €9,835 (+20.9%), from €47,149 to €56,984
of which Distributable reserves: +€9,835
- Short-term financial debts -€7,400
down €7,400 (-100%), from €7,400 to €0
- Trade debts +€999
up €999 (+113%), from €882 to €1,882
- Tax, wage and social debts +€908
up €908 (+42.7%), from €2,126 to €3,034
- Gross operating margin +€12,190
up €12,190 (+47.4%), from €25,697 to €37,887
- Taxes +€1,658
up €1,658 (+1,181%), from €140 to €1,798
- Financial charges -€540
down €540 (-43.2%), from €1,248 to €708
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 | €87,364 | €80,492 | -€6,873 | -7.9% |
| Fixed assets | 21/28 | €43,290 | €24,526 | -€18,764 | -43.3% |
| Tangible fixed assets | 22/27 | €43,290 | €24,526 | -€18,764 | -43.3% |
| Land and buildings | 22 | €170 | €0 | -€170 | -100% |
| Plant, machinery and equipment | 23 | €509 | €1,787 | +€1,278 | +251% |
| Furniture and vehicles | 24 | €7,782 | €5,801 | -€1,981 | -25.5% |
| Other tangible fixed assets | 26 | €34,829 | €16,938 | -€17,891 | -51.4% |
| Current assets | 29/58 | €44,075 | €55,966 | +€11,891 | +27.0% |
| Amounts receivable within one year | 40/41 | €41,441 | €23,065 | -€18,376 | -44.3% |
| Trade receivables | 40 | €31,711 | €20,180 | -€11,531 | -36.4% |
| Other amounts receivable | 41 | €9,730 | €2,885 | -€6,845 | -70.3% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €1,104 | €30,113 | +€29,009 | +2,628% |
| Deferred charges and accrued income | 490/1 | €1,530 | €2,788 | +€1,258 | +82.2% |
| Total equity and liabilities | 10/49 | €87,364 | €80,492 | -€6,873 | -7.9% |
| Equity | 10/15 | €64,903 | €75,576 | +€10,673 | +16.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €47,149 | €56,984 | +€9,835 | +20.9% |
| Tax-exempt reserves | 132 | €2,973 | €2,973 | = | 0.0% |
| Distributable reserves | 133 | €44,176 | €54,011 | +€9,835 | +22.3% |
| Profit (loss) carried forward | 14 | -€838 | €0 | +€838 | |
| Amounts payable | 17/49 | €22,461 | €4,916 | -€17,546 | -78.1% |
| Amounts payable within one year | 42/48 | €22,461 | €4,916 | -€17,546 | -78.1% |
| Current portion of amounts payable after more than one year | 42 | €12,054 | €0 | -€12,054 | -100% |
| Financial debts | 43 | €7,400 | €0 | -€7,400 | -100% |
| Credit institutions | 430/8 | €7,400 | €0 | -€7,400 | -100% |
| Trade debts | 44 | €882 | €1,882 | +€999 | +113% |
| Suppliers | 440/4 | €882 | €1,882 | +€999 | +113% |
| Taxes, remuneration and social security | 45 | €2,126 | €3,034 | +€908 | +42.7% |
| Taxes | 450/3 | €2,126 | €3,034 | +€908 | +42.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,739 | €20,937 | +€199 | +1.0% |
| Other operating charges | 640/8 | €3,331 | €3,182 | -€149 | -4.5% |
| Gross operating margin | 9900 | €25,697 | €37,887 | +€12,190 | +47.4% |
| Operating profit (loss) | 9901 | €1,627 | €13,767 | +€12,140 | +746% |
| Financial income | 75/76B | - | €245 | +€245 | |
| Recurring financial income | 75 | - | €245 | +€245 | |
| Financial charges | 65/66B | €1,248 | €708 | -€540 | -43.2% |
| Recurring financial charges | 65 | €1,248 | €708 | -€540 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €379 | €13,304 | +€12,925 | +3,407% |
| Income taxes | 67/77 | €140 | €1,798 | +€1,658 | +1,181% |
| Profit (loss) for the period | 9904 | €239 | €11,506 | +€11,267 | +4,715% |
| Profit (loss) for the period to be appropriated | 9905 | €239 | €11,506 | +€11,267 | +4,715% |
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 20 October 2026 via checked.be.