DILDAR: 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.
DILDAR
Largest movements
- Tangible fixed assets -€23,268
down €23,268 (-11.4%), from €204,670 to €181,401
of which Land and buildings: -€13,068
- Deferred charges and accrued income -€2,237
down €2,237 (-65.0%), from €3,438 to €1,202
- Debts after one year -€21,045
down €21,045 (-11.2%), from €187,424 to €166,379
of which Financial debts: -€21,045
- Profit (loss) carried forward -€15,004
down €15,004 (-81.3%), from -€18,464 to -€33,468
- Trade debts +€5,649
up €5,649 (+138.4%), from €4,083 to €9,732
- Tax, wage and social debts +€4,531
up €4,531 (+69.3%), from €6,537 to €11,069
of which Remuneration and social security: +€4,521
- Gross operating margin +€7,583
up €7,583 (+17.8%), from €42,650 to €50,233
- Staff costs +€6,658
up €6,658 (+31.8%), from €20,936 to €27,593
- Depreciation +€4,143
up €4,143 (+21.7%), from €19,126 to €23,268
- Financial income -€617
down €617 (-90.0%), from €686 to €68
of which Non-recurring financial income: -€655
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 | €214,051 | €187,681 | -€26,370 | -12.3% |
| Fixed assets | 21/28 | €204,855 | €181,586 | -€23,268 | -11.4% |
| Tangible fixed assets | 22/27 | €204,670 | €181,401 | -€23,268 | -11.4% |
| Land and buildings | 22 | €161,429 | €148,361 | -€13,068 | -8.1% |
| Plant, machinery and equipment | 23 | €362 | €168 | -€194 | -53.6% |
| Furniture and vehicles | 24 | €42,879 | €32,872 | -€10,007 | -23.3% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €9,196 | €6,095 | -€3,102 | -33.7% |
| Stocks and contracts in progress | 3 | €1,580 | €1,580 | = | 0.0% |
| Stocks | 30/36 | €1,580 | €1,580 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15 | €913 | +€898 | +6132.1% |
| Other amounts receivable | 41 | €15 | €913 | +€898 | +6132.1% |
| Cash at bank and in hand | 54/58 | €4,163 | €2,400 | -€1,763 | -42.4% |
| Deferred charges and accrued income | 490/1 | €3,438 | €1,202 | -€2,237 | -65.0% |
| Total equity and liabilities | 10/49 | €214,051 | €187,681 | -€26,370 | -12.3% |
| Equity | 10/15 | -€10,404 | -€25,408 | -€15,004 | -144.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Outside capital | 11 | €8,060 | €8,060 | = | 0.0% |
| Other | 1109/19 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,464 | -€33,468 | -€15,004 | -81.3% |
| Amounts payable | 17/49 | €224,454 | €213,089 | -€11,366 | -5.1% |
| Amounts payable after more than one year | 17 | €187,424 | €166,379 | -€21,045 | -11.2% |
| Financial debts | 170/4 | €182,839 | €161,794 | -€21,045 | -11.5% |
| Other amounts payable | 178/9 | €4,585 | €4,585 | = | 0.0% |
| Amounts payable within one year | 42/48 | €36,196 | €45,875 | +€9,679 | +26.7% |
| Current portion of amounts payable after more than one year | 42 | €22,415 | €22,817 | +€402 | +1.8% |
| Trade debts | 44 | €4,083 | €9,732 | +€5,649 | +138.4% |
| Suppliers | 440/4 | €4,083 | €9,732 | +€5,649 | +138.4% |
| Taxes, remuneration and social security | 45 | €6,537 | €11,069 | +€4,531 | +69.3% |
| Taxes | 450/3 | €2,167 | €2,178 | +€10 | +0.5% |
| Remuneration and social security | 454/9 | €4,370 | €8,891 | +€4,521 | +103.5% |
| Other amounts payable | 47/48 | €3,161 | €2,258 | -€903 | -28.6% |
| Accrued charges and deferred income | 492/3 | €835 | €835 | = | 0.0% |
| Non-recurring operating income | 76A | €7,000 | - | -€7,000 | |
| Remuneration, social security and pensions | 62 | €20,936 | €27,593 | +€6,658 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,126 | €23,268 | +€4,143 | +21.7% |
| Other operating charges | 640/8 | €6,549 | €6,071 | -€478 | -7.3% |
| Gross operating margin | 9900 | €42,650 | €50,233 | +€7,583 | +17.8% |
| Operating profit (loss) | 9901 | -€3,960 | -€6,700 | -€2,739 | -69.2% |
| Financial income | 75/76B | €686 | €68 | -€617 | -90.0% |
| Recurring financial income | 75 | €0 | €38 | +€38 | +15875.0% |
| Non-recurring financial income | 76B | €685 | €30 | -€655 | -95.6% |
| Financial charges | 65/66B | €7,717 | €8,144 | +€428 | +5.5% |
| Recurring financial charges | 65 | €7,660 | €7,385 | -€275 | -3.6% |
| Non-recurring financial charges | 66B | €57 | €760 | +€703 | +1232.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,991 | -€14,775 | -€3,784 | -34.4% |
| Income taxes | 67/77 | €224 | €229 | +€5 | +2.2% |
| Profit (loss) for the period | 9904 | -€11,215 | -€15,004 | -€3,789 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,215 | -€15,004 | -€3,789 | -33.8% |
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 28 September 2026 via checked.be.