Dilektraplus: 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.
Dilektraplus
Largest movements
- Receivables within one year +€9,298
up €9,298 (+84.8%), from €10,960 to €20,258
of which Trade receivables: +€9,263
- Deferred charges and accrued income -€1,545
down €1,545 (-100.0%), from €1,545 to €0
- Cash -€1,215
down €1,215 (-15.6%), from €7,803 to €6,588
mainly Receivables within one year (-€9,298) and Stocks and contracts (-€700)
- Stocks and contracts +€700
up €700 (+93.3%), from €750 to €1,450
- Trade debts +€4,325
up €4,325 (+310.2%), from €1,394 to €5,719
- Reserves +€2,400
up €2,400 (+16.4%), from €14,600 to €17,000
- Other debts +€462
up €462, from €0 to €462
- Gross operating margin -€8,738
down €8,738 (-70.2%), from €12,441 to €3,703
- Taxes -€1,686
down €1,686 (-71.3%), from €2,364 to €679
- Other operating charges -€374
down €374 (-44.6%), from €839 to €465
- Financial charges -€251
down €251 (-69.9%), from €359 to €108
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 | €21,058 | €28,296 | +€7,238 | +34.4% |
| Current assets | 29/58 | €21,058 | €28,296 | +€7,238 | +34.4% |
| Stocks and contracts in progress | 3 | €750 | €1,450 | +€700 | +93.3% |
| Stocks | 30/36 | €750 | €1,450 | +€700 | +93.3% |
| Amounts receivable within one year | 40/41 | €10,960 | €20,258 | +€9,298 | +84.8% |
| Trade receivables | 40 | €9,120 | €18,383 | +€9,263 | +101.6% |
| Other amounts receivable | 41 | €1,840 | €1,875 | +€35 | +1.9% |
| Cash at bank and in hand | 54/58 | €7,803 | €6,588 | -€1,215 | -15.6% |
| Deferred charges and accrued income | 490/1 | €1,545 | €0 | -€1,545 | -100.0% |
| Total equity and liabilities | 10/49 | €21,058 | €28,296 | +€7,238 | +34.4% |
| Equity | 10/15 | €19,664 | €22,115 | +€2,451 | +12.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,600 | €17,000 | +€2,400 | +16.4% |
| Distributable reserves | 133 | €14,600 | €17,000 | +€2,400 | +16.4% |
| Profit (loss) carried forward | 14 | €64 | €115 | +€51 | +80.4% |
| Amounts payable | 17/49 | €1,394 | €6,181 | +€4,787 | +343.3% |
| Amounts payable within one year | 42/48 | €1,394 | €6,181 | +€4,787 | +343.3% |
| Trade debts | 44 | €1,394 | €5,719 | +€4,325 | +310.2% |
| Suppliers | 440/4 | €1,394 | €5,719 | +€4,325 | +310.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €462 | +€462 | |
| Other operating charges | 640/8 | €839 | €465 | -€374 | -44.6% |
| Gross operating margin | 9900 | €12,441 | €3,703 | -€8,738 | -70.2% |
| Operating profit (loss) | 9901 | €11,602 | €3,238 | -€8,364 | -72.1% |
| Financial income | 75/76B | €43 | €0 | -€43 | -100.0% |
| Recurring financial income | 75 | €43 | €0 | -€43 | -100.0% |
| Financial charges | 65/66B | €359 | €108 | -€251 | -69.9% |
| Recurring financial charges | 65 | €359 | €108 | -€251 | -69.9% |
| Profit (loss) for the period before taxes | 9903 | €11,285 | €3,130 | -€8,156 | -72.3% |
| Income taxes | 67/77 | €2,364 | €679 | -€1,686 | -71.3% |
| Profit (loss) for the period | 9904 | €8,921 | €2,451 | -€6,470 | -72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,921 | €2,451 | -€6,470 | -72.5% |
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 1 October 2026 via checked.be.