DILEKTRA: what changed
DILEKTRA
Largest movements
- Receivables within one year -€100,713
down €100,713 (-56.0%), from €179,793 to €79,081
of which Trade receivables: -€106,054
- Cash +€92,969
up €92,969 (+313%), from €29,692 to €122,661
mainly Receivables within one year (+€100,713) and Net result for the year (+€25,879)
- Tangible fixed assets +€24,984
up €24,984 (+135%), from €18,459 to €43,444
of which Furniture and vehicles: +€28,863
- Stocks and contracts -€18,716
down €18,716 (-53.4%), from €35,055 to €16,339
of which Stocks: -€16,866
- Debts after one year +€18,902
new in 2025: €18,902
- Other debts +€17,263
up €17,263 (+928%), from €1,860 to €19,123
- Accrued charges and deferred income -€15,000
down €15,000 (-43.5%), from €34,500 to €19,500
- Reserves -€14,155
down €14,155 (-9.8%), from €145,155 to €131,000
of which Distributable reserves: -€12,295
- Trade debts -€13,643
down €13,643 (-37.3%), from €36,579 to €22,936
- Gross operating margin +€99,664
up €99,664 (+35.9%), from €277,257 to €376,920
- Staff costs +€66,620
up €66,620 (+28.6%), from €232,959 to €299,580
- Write-downs +€6,855
up €6,855 (+43.2%), from €15,860 to €22,714
- Taxes +€3,919
up €3,919 (+73.1%), from €5,364 to €9,283
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €263,000 | €264,047 | +€1,048 | +0.4% |
| Fixed assets | 21/28 | €18,459 | €43,444 | +€24,984 | +135% |
| Tangible fixed assets | 22/27 | €18,459 | €43,444 | +€24,984 | +135% |
| Plant, machinery and equipment | 23 | €1,117 | €291 | -€827 | -74.0% |
| Furniture and vehicles | 24 | €0 | €28,863 | +€28,863 | |
| Other tangible fixed assets | 26 | €17,342 | €14,289 | -€3,053 | -17.6% |
| Current assets | 29/58 | €244,540 | €220,604 | -€23,936 | -9.8% |
| Stocks and contracts in progress | 3 | €35,055 | €16,339 | -€18,716 | -53.4% |
| Stocks | 30/36 | €33,205 | €16,339 | -€16,866 | -50.8% |
| Contracts in progress | 37 | €1,850 | €0 | -€1,850 | -100% |
| Amounts receivable within one year | 40/41 | €179,793 | €79,081 | -€100,713 | -56.0% |
| Trade receivables | 40 | €178,805 | €72,752 | -€106,054 | -59.3% |
| Other amounts receivable | 41 | €988 | €6,329 | +€5,341 | +541% |
| Cash at bank and in hand | 54/58 | €29,692 | €122,661 | +€92,969 | +313% |
| Deferred charges and accrued income | 490/1 | €0 | €2,523 | +€2,523 | |
| Total equity and liabilities | 10/49 | €263,000 | €264,047 | +€1,048 | +0.4% |
| Equity | 10/15 | €152,402 | €138,126 | -€14,276 | -9.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €145,155 | €131,000 | -€14,155 | -9.8% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €143,295 | €131,000 | -€12,295 | -8.6% |
| Profit (loss) carried forward | 14 | €247 | €126 | -€121 | -49.0% |
| Amounts payable | 17/49 | €110,598 | €125,922 | +€15,324 | +13.9% |
| Amounts payable after more than one year | 17 | - | €18,902 | +€18,902 | |
| Financial debts | 170/4 | - | €18,902 | +€18,902 | |
| Amounts payable within one year | 42/48 | €76,098 | €87,520 | +€11,422 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | - | €5,287 | +€5,287 | |
| Trade debts | 44 | €36,579 | €22,936 | -€13,643 | -37.3% |
| Suppliers | 440/4 | €36,579 | €22,936 | -€13,643 | -37.3% |
| Taxes, remuneration and social security | 45 | €37,660 | €40,174 | +€2,515 | +6.7% |
| Taxes | 450/3 | €11,351 | €6,794 | -€4,558 | -40.1% |
| Remuneration and social security | 454/9 | €26,308 | €33,380 | +€7,072 | +26.9% |
| Other amounts payable | 47/48 | €1,860 | €19,123 | +€17,263 | +928% |
| Accrued charges and deferred income | 492/3 | €34,500 | €19,500 | -€15,000 | -43.5% |
| Remuneration, social security and pensions | 62 | €232,959 | €299,580 | +€66,620 | +28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,073 | €9,753 | +€3,680 | +60.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,860 | €22,714 | +€6,855 | +43.2% |
| Other operating charges | 640/8 | €1,125 | €1,388 | +€263 | +23.4% |
| Gross operating margin | 9900 | €277,257 | €376,920 | +€99,664 | +35.9% |
| Operating profit (loss) | 9901 | €21,240 | €43,486 | +€22,245 | +105% |
| Financial income | 75/76B | €258 | €1,009 | +€751 | +291% |
| Recurring financial income | 75 | €258 | €1,009 | +€751 | +291% |
| Financial charges | 65/66B | €5,854 | €9,333 | +€3,479 | +59.4% |
| Recurring financial charges | 65 | €5,854 | €9,333 | +€3,479 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €15,644 | €35,162 | +€19,518 | +125% |
| Income taxes | 67/77 | €5,364 | €9,283 | +€3,919 | +73.1% |
| Profit (loss) for the period | 9904 | €10,280 | €25,879 | +€15,599 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €10,280 | €25,879 | +€15,599 | +152% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.