DILEKENO: 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.
DILEKENO
Largest movements
- Tangible fixed assets -€12,148
down €12,148 (-90.0%), from €13,494 to €1,347
- Cash +€3,548
up €3,548 (+224%), from €1,587 to €5,134
mainly Depreciation (+€14,959) and Other debts (+€10,772)
- Intangible fixed assets -€2,811
no longer reported in 2025 (was €2,811)
- Receivables within one year -€945
down €945 (-4.8%), from €19,901 to €18,955
of which Other amounts receivable: -€1,045
- Profit (loss) carried forward -€28,080
down €28,080 (-29.2%), from -€96,132 to -€124,212
- Other debts +€10,772
up €10,772 (+8.4%), from €127,857 to €138,629
- Tax, wage and social debts +€3,373
up €3,373 (+2,175%), from €155 to €3,529
- Trade debts +€1,407
up €1,407 (+294%), from €478 to €1,886
- Gross operating margin +€22,159
up €22,159 (+82.7%), from -€26,800 to -€4,641
- Write-downs +€7,500
new in 2025: €7,500
- Depreciation -€2,143
down €2,143 (-12.5%), from €17,102 to €14,959
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 | €40,418 | €27,892 | -€12,527 | -31.0% |
| Fixed assets | 21/28 | €18,021 | €3,062 | -€14,959 | -83.0% |
| Intangible fixed assets | 21 | €2,811 | - | -€2,811 | |
| Tangible fixed assets | 22/27 | €13,494 | €1,347 | -€12,148 | -90.0% |
| Furniture and vehicles | 24 | €13,494 | €1,347 | -€12,148 | -90.0% |
| Financial fixed assets | 28 | €1,715 | €1,715 | = | 0.0% |
| Current assets | 29/58 | €22,398 | €24,830 | +€2,432 | +10.9% |
| Amounts receivable within one year | 40/41 | €19,901 | €18,955 | -€945 | -4.8% |
| Trade receivables | 40 | €18,150 | €18,250 | +€100 | +0.5% |
| Other amounts receivable | 41 | €1,751 | €706 | -€1,045 | -59.7% |
| Cash at bank and in hand | 54/58 | €1,587 | €5,134 | +€3,548 | +224% |
| Deferred charges and accrued income | 490/1 | €910 | €740 | -€170 | -18.7% |
| Total equity and liabilities | 10/49 | €40,418 | €27,892 | -€12,527 | -31.0% |
| Equity | 10/15 | -€88,072 | -€116,152 | -€28,080 | -31.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,132 | -€124,212 | -€28,080 | -29.2% |
| Amounts payable | 17/49 | €128,490 | €144,043 | +€15,553 | +12.1% |
| Amounts payable within one year | 42/48 | €128,490 | €144,043 | +€15,553 | +12.1% |
| Trade debts | 44 | €478 | €1,886 | +€1,407 | +294% |
| Suppliers | 440/4 | €478 | €1,886 | +€1,407 | +294% |
| Taxes, remuneration and social security | 45 | €155 | €3,529 | +€3,373 | +2,175% |
| Taxes | 450/3 | €155 | €3,529 | +€3,373 | +2,175% |
| Other amounts payable | 47/48 | €127,857 | €138,629 | +€10,772 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,102 | €14,959 | -€2,143 | -12.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,500 | +€7,500 | |
| Other operating charges | 640/8 | €602 | €741 | +€139 | +23.1% |
| Gross operating margin | 9900 | -€26,800 | -€4,641 | +€22,159 | +82.7% |
| Operating profit (loss) | 9901 | -€44,504 | -€27,841 | +€16,663 | +37.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €102 | €97 | -€5 | -4.9% |
| Recurring financial charges | 65 | €102 | €97 | -€5 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€44,605 | -€27,938 | +€16,667 | +37.4% |
| Income taxes | 67/77 | €155 | €142 | -€13 | -8.3% |
| Profit (loss) for the period | 9904 | -€44,760 | -€28,080 | +€16,680 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,760 | -€28,080 | +€16,680 | +37.3% |
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 13 October 2026 via checked.be.