DILCOTRANS: 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.
DILCOTRANS
Largest movements
- Tangible fixed assets -€32,275
down €32,275 (-20.9%), from €154,318 to €122,042
of which Furniture and vehicles: -€31,684
- Cash -€16,051
down €16,051 (-7.1%), from €226,593 to €210,542
mainly Debts after one year (-€37,134) and Investment in fixed assets (net) (-€13,149)
- Receivables within one year -€9,653
down €9,653 (-2.7%), from €362,635 to €352,982
of which Trade receivables: -€12,887
- Deferred charges and accrued income +€7,925
up €7,925 (+127.2%), from €6,232 to €14,157
- Debts after one year -€37,134
down €37,134 (-43.0%), from €86,355 to €49,221
- Reserves +€20,522
up €20,522 (+13.0%), from €157,839 to €178,360
of which Distributable reserves: +€20,522
- Tax, wage and social debts -€9,718
down €9,718 (-10.9%), from €89,428 to €79,710
of which Taxes: -€8,622
- Current portion of long-term debt -€8,928
down €8,928 (-14.6%), from €61,268 to €52,340
- Gross operating margin -€73,699
down €73,699 (-9.3%), from €792,600 to €718,901
- Depreciation -€20,603
down €20,603 (-31.2%), from €66,027 to €45,424
- Taxes -€12,398
down €12,398 (-51.0%), from €24,294 to €11,896
- Staff costs -€11,828
down €11,828 (-1.9%), from €629,000 to €617,171
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 | €750,098 | €700,043 | -€50,055 | -6.7% |
| Fixed assets | 21/28 | €154,638 | €122,362 | -€32,275 | -20.9% |
| Tangible fixed assets | 22/27 | €154,318 | €122,042 | -€32,275 | -20.9% |
| Plant, machinery and equipment | 23 | €4,792 | €4,201 | -€592 | -12.3% |
| Furniture and vehicles | 24 | €149,525 | €117,842 | -€31,684 | -21.2% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €320 | €320 | = | 0.0% |
| Current assets | 29/58 | €595,460 | €577,680 | -€17,779 | -3.0% |
| Amounts receivable within one year | 40/41 | €362,635 | €352,982 | -€9,653 | -2.7% |
| Trade receivables | 40 | €231,206 | €218,320 | -€12,887 | -5.6% |
| Other amounts receivable | 41 | €131,429 | €134,662 | +€3,234 | +2.5% |
| Cash at bank and in hand | 54/58 | €226,593 | €210,542 | -€16,051 | -7.1% |
| Deferred charges and accrued income | 490/1 | €6,232 | €14,157 | +€7,925 | +127.2% |
| Total equity and liabilities | 10/49 | €750,098 | €700,043 | -€50,055 | -6.7% |
| Equity | 10/15 | €311,351 | €331,873 | +€20,522 | +6.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €157,839 | €178,360 | +€20,522 | +13.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €602 | €602 | = | 0.0% |
| Distributable reserves | 133 | €155,377 | €175,899 | +€20,522 | +13.2% |
| Profit (loss) carried forward | 14 | €134,920 | €134,920 | = | 0.0% |
| Amounts payable | 17/49 | €438,746 | €368,170 | -€70,576 | -16.1% |
| Amounts payable after more than one year | 17 | €86,355 | €49,221 | -€37,134 | -43.0% |
| Financial debts | 170/4 | €86,355 | €49,221 | -€37,134 | -43.0% |
| Amounts payable within one year | 42/48 | €347,474 | €318,764 | -€28,710 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €61,268 | €52,340 | -€8,928 | -14.6% |
| Trade debts | 44 | €173,490 | €168,646 | -€4,844 | -2.8% |
| Suppliers | 440/4 | €173,490 | €168,646 | -€4,844 | -2.8% |
| Taxes, remuneration and social security | 45 | €89,428 | €79,710 | -€9,718 | -10.9% |
| Taxes | 450/3 | €23,834 | €15,212 | -€8,622 | -36.2% |
| Remuneration and social security | 454/9 | €65,594 | €64,498 | -€1,096 | -1.7% |
| Other amounts payable | 47/48 | €23,288 | €18,067 | -€5,220 | -22.4% |
| Accrued charges and deferred income | 492/3 | €4,917 | €185 | -€4,732 | -96.2% |
| Non-recurring operating income | 76A | €16,166 | €15,944 | -€223 | -1.4% |
| Remuneration, social security and pensions | 62 | €629,000 | €617,171 | -€11,828 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,027 | €45,424 | -€20,603 | -31.2% |
| Other operating charges | 640/8 | €445 | €400 | -€46 | -10.2% |
| Non-recurring operating charges | 66A | €1,997 | €12,226 | +€10,228 | +512.1% |
| Gross operating margin | 9900 | €792,600 | €718,901 | -€73,699 | -9.3% |
| Operating profit (loss) | 9901 | €95,130 | €43,680 | -€51,451 | -54.1% |
| Financial income | 75/76B | €362 | €383 | +€21 | +5.7% |
| Recurring financial income | 75 | €362 | €383 | +€21 | +5.7% |
| Financial charges | 65/66B | €12,253 | €11,645 | -€609 | -5.0% |
| Recurring financial charges | 65 | €12,253 | €11,645 | -€609 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €83,239 | €32,418 | -€50,821 | -61.1% |
| Income taxes | 67/77 | €24,294 | €11,896 | -€12,398 | -51.0% |
| Profit (loss) for the period | 9904 | €58,945 | €20,522 | -€38,423 | -65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,945 | €20,522 | -€38,423 | -65.2% |
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.