Dileas: 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.
Dileas
Largest movements
- Tangible fixed assets -€10,577
down €10,577 (-33.0%), from €32,016 to €21,439
- Cash +€7,778
up €7,778 (+24.4%), from €31,852 to €39,630
mainly Other debts (+€17,000) and Depreciation (+€10,577)
- Other debts +€17,000
new in 2025: €17,000
- Debts after one year -€8,611
down €8,611 (-45.3%), from €19,007 to €10,397
- Profit (loss) carried forward -€8,107
down €8,107 (-24.2%), from €33,480 to €25,373
- Tax, wage and social debts -€2,138
down €2,138 (-35.3%), from €6,056 to €3,919
of which Remuneration and social security: -€2,000
- Trade debts -€1,498
down €1,498 (-41.5%), from €3,608 to €2,111
- Gross operating margin -€1,474
down €1,474 (-6.5%), from €22,619 to €21,145
- Financial charges -€275
down €275 (-23.1%), from €1,190 to €915
- Taxes -€232
down €232 (-9.5%), from €2,429 to €2,198
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 | €72,120 | €68,917 | -€3,203 | -4.4% |
| Fixed assets | 21/28 | €32,016 | €21,439 | -€10,577 | -33.0% |
| Tangible fixed assets | 22/27 | €32,016 | €21,439 | -€10,577 | -33.0% |
| Furniture and vehicles | 24 | €32,016 | €21,439 | -€10,577 | -33.0% |
| Current assets | 29/58 | €40,105 | €47,479 | +€7,374 | +18.4% |
| Amounts receivable within one year | 40/41 | €7,587 | €7,178 | -€409 | -5.4% |
| Trade receivables | 40 | €7,502 | €6,837 | -€666 | -8.9% |
| Other amounts receivable | 41 | €85 | €342 | +€257 | +301.8% |
| Cash at bank and in hand | 54/58 | €31,852 | €39,630 | +€7,778 | +24.4% |
| Deferred charges and accrued income | 490/1 | €666 | €671 | +€5 | +0.7% |
| Total equity and liabilities | 10/49 | €72,120 | €68,917 | -€3,203 | -4.4% |
| Equity | 10/15 | €34,980 | €26,873 | -€8,107 | -23.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,480 | €25,373 | -€8,107 | -24.2% |
| Amounts payable | 17/49 | €37,141 | €42,045 | +€4,904 | +13.2% |
| Amounts payable after more than one year | 17 | €19,007 | €10,397 | -€8,611 | -45.3% |
| Financial debts | 170/4 | €19,007 | €10,397 | -€8,611 | -45.3% |
| Amounts payable within one year | 42/48 | €18,007 | €31,640 | +€13,633 | +75.7% |
| Current portion of amounts payable after more than one year | 42 | €8,342 | €8,611 | +€269 | +3.2% |
| Trade debts | 44 | €3,608 | €2,111 | -€1,498 | -41.5% |
| Suppliers | 440/4 | €3,608 | €2,111 | -€1,498 | -41.5% |
| Taxes, remuneration and social security | 45 | €6,056 | €3,919 | -€2,138 | -35.3% |
| Taxes | 450/3 | €4,056 | €3,919 | -€138 | -3.4% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100.0% |
| Other amounts payable | 47/48 | - | €17,000 | +€17,000 | |
| Accrued charges and deferred income | 492/3 | €127 | €8 | -€119 | -93.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,577 | €10,577 | -€0 | 0.0% |
| Other operating charges | 640/8 | €725 | €694 | -€31 | -4.3% |
| Gross operating margin | 9900 | €22,619 | €21,145 | -€1,474 | -6.5% |
| Operating profit (loss) | 9901 | €11,317 | €9,874 | -€1,443 | -12.7% |
| Financial income | 75/76B | €48 | €131 | +€83 | +172.6% |
| Recurring financial income | 75 | €48 | €131 | +€83 | +172.6% |
| Financial charges | 65/66B | €1,190 | €915 | -€275 | -23.1% |
| Recurring financial charges | 65 | €1,190 | €915 | -€275 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €10,176 | €9,090 | -€1,085 | -10.7% |
| Income taxes | 67/77 | €2,429 | €2,198 | -€232 | -9.5% |
| Profit (loss) for the period | 9904 | €7,746 | €6,893 | -€853 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,746 | €6,893 | -€853 | -11.0% |
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 10 October 2026 via checked.be.