DILEC: 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.
DILEC
Largest movements
- Tangible fixed assets -€45,688
down €45,688 (-5.6%), from €822,697 to €777,010
of which Land and buildings: -€25,484
- Cash -€25,278
down €25,278 (-17.2%), from €146,546 to €121,269
mainly Net result for the year (-€41,234) and Other debts (-€35,633)
- Reserves -€41,234
down €41,234 (-4.5%), from €924,966 to €883,733
- Other debts -€35,633
down €35,633 (-32.3%), from €110,360 to €74,728
- Gross operating margin -€7,608
down €7,608 (-46.6%), from €16,338 to €8,730
- Financial charges +€5,280
up €5,280, from -€3,070 to €2,209
- Financial income -€2,335
down €2,335 (-40.8%), from €5,716 to €3,382
- Depreciation -€362
down €362 (-0.8%), from €46,627 to €46,265
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 | €1,050,795 | €975,641 | -€75,154 | -7.2% |
| Fixed assets | 21/28 | €822,697 | €777,010 | -€45,688 | -5.6% |
| Tangible fixed assets | 22/27 | €822,697 | €777,010 | -€45,688 | -5.6% |
| Land and buildings | 22 | €755,679 | €730,195 | -€25,484 | -3.4% |
| Plant, machinery and equipment | 23 | €1,940 | €1,537 | -€403 | -20.8% |
| Furniture and vehicles | 24 | €65,078 | €45,278 | -€19,800 | -30.4% |
| Current assets | 29/58 | €228,098 | €198,632 | -€29,466 | -12.9% |
| Amounts receivable within one year | 40/41 | €7,590 | €2,173 | -€5,417 | -71.4% |
| Trade receivables | 40 | €6,171 | €0 | -€6,171 | -100.0% |
| Other amounts receivable | 41 | €1,419 | €2,173 | +€754 | +53.1% |
| Current investments | 50/53 | €71,188 | €70,187 | -€1,001 | -1.4% |
| Cash at bank and in hand | 54/58 | €146,546 | €121,269 | -€25,278 | -17.2% |
| Deferred charges and accrued income | 490/1 | €2,773 | €5,003 | +€2,230 | +80.4% |
| Total equity and liabilities | 10/49 | €1,050,795 | €975,641 | -€75,154 | -7.2% |
| Equity | 10/15 | €937,366 | €896,133 | -€41,234 | -4.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €924,966 | €883,733 | -€41,234 | -4.5% |
| Distributable reserves | 133 | €924,966 | €883,733 | -€41,234 | -4.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €113,428 | €79,508 | -€33,920 | -29.9% |
| Amounts payable within one year | 42/48 | €113,428 | €78,708 | -€34,720 | -30.6% |
| Trade debts | 44 | €1,628 | €2,485 | +€857 | +52.6% |
| Suppliers | 440/4 | €1,628 | €2,485 | +€857 | +52.6% |
| Taxes, remuneration and social security | 45 | €1,440 | €1,496 | +€56 | +3.9% |
| Taxes | 450/3 | €1,440 | €1,496 | +€56 | +3.9% |
| Other amounts payable | 47/48 | €110,360 | €74,728 | -€35,633 | -32.3% |
| Accrued charges and deferred income | 492/3 | €0 | €800 | +€800 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,627 | €46,265 | -€362 | -0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €4,618 | €4,610 | -€8 | -0.2% |
| Gross operating margin | 9900 | €16,338 | €8,730 | -€7,608 | -46.6% |
| Operating profit (loss) | 9901 | -€34,907 | -€42,146 | -€7,239 | -20.7% |
| Financial income | 75/76B | €5,716 | €3,382 | -€2,335 | -40.8% |
| Recurring financial income | 75 | €5,716 | €3,382 | -€2,335 | -40.8% |
| Financial charges | 65/66B | -€3,070 | €2,209 | +€5,280 | |
| Recurring financial charges | 65 | -€3,070 | €2,209 | +€5,280 | |
| Profit (loss) for the period before taxes | 9903 | -€26,120 | -€40,973 | -€14,853 | -56.9% |
| Income taxes | 67/77 | €278 | €260 | -€18 | -6.3% |
| Profit (loss) for the period | 9904 | -€26,398 | -€41,234 | -€14,835 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,398 | -€41,234 | -€14,835 | -56.2% |
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 11 October 2026 via checked.be.