DILENCO: 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.
DILENCO
Largest movements
- Tangible fixed assets +€10,076
up €10,076 (+558.4%), from €1,804 to €11,881
of which Furniture and vehicles: +€10,554
- Receivables within one year -€4,913
down €4,913 (-76.0%), from €6,461 to €1,549
of which Other amounts receivable: -€4,080
- Cash +€2,064
up €2,064 (+31.1%), from €6,643 to €8,707
mainly Other debts (+€6,510) and Receivables within one year (+€4,913)
- Deferred charges and accrued income -€1,977
down €1,977 (-58.3%), from €3,389 to €1,411
- Other debts +€6,510
new in 2025: €6,510
- Profit (loss) carried forward -€1,977
down €1,977 (-2.4%), from €82,363 to €80,385
- Depreciation +€3,567
up €3,567 (+385.2%), from €926 to €4,493
- Gross operating margin -€2,420
down €2,420 (-49.5%), from €4,888 to €2,468
- Financial charges -€527
down €527 (-57.4%), from €917 to €390
- Other operating charges +€152
up €152 (+16.0%), from €952 to €1,104
- Financial income -€130
down €130 (-6.3%), from €2,059 to €1,929
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 | €94,647 | €99,897 | +€5,250 | +5.5% |
| Fixed assets | 21/28 | €1,804 | €11,881 | +€10,076 | +558.4% |
| Tangible fixed assets | 22/27 | €1,804 | €11,881 | +€10,076 | +558.4% |
| Plant, machinery and equipment | 23 | €1,552 | €1,327 | -€225 | -14.5% |
| Furniture and vehicles | 24 | - | €10,554 | +€10,554 | |
| Other tangible fixed assets | 26 | €253 | - | -€253 | |
| Current assets | 29/58 | €92,843 | €88,017 | -€4,826 | -5.2% |
| Amounts receivable after more than one year | 29 | €76,350 | €76,350 | = | 0.0% |
| Other amounts receivable | 291 | €76,350 | €76,350 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,461 | €1,549 | -€4,913 | -76.0% |
| Trade receivables | 40 | €2,381 | €1,549 | -€832 | -35.0% |
| Other amounts receivable | 41 | €4,080 | - | -€4,080 | |
| Cash at bank and in hand | 54/58 | €6,643 | €8,707 | +€2,064 | +31.1% |
| Deferred charges and accrued income | 490/1 | €3,389 | €1,411 | -€1,977 | -58.3% |
| Total equity and liabilities | 10/49 | €94,647 | €99,897 | +€5,250 | +5.5% |
| Equity | 10/15 | €91,172 | €89,194 | -€1,977 | -2.2% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €2,559 | €2,559 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €699 | €699 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,363 | €80,385 | -€1,977 | -2.4% |
| Amounts payable | 17/49 | €3,476 | €10,703 | +€7,227 | +208.0% |
| Amounts payable within one year | 42/48 | €3,475 | €10,703 | +€7,228 | +208.0% |
| Trade debts | 44 | €2,205 | €2,355 | +€150 | +6.8% |
| Suppliers | 440/4 | €2,205 | €2,355 | +€150 | +6.8% |
| Taxes, remuneration and social security | 45 | €1,270 | €1,839 | +€568 | +44.8% |
| Taxes | 450/3 | €1,270 | €1,839 | +€568 | +44.8% |
| Other amounts payable | 47/48 | - | €6,510 | +€6,510 | |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €926 | €4,493 | +€3,567 | +385.2% |
| Other operating charges | 640/8 | €952 | €1,104 | +€152 | +16.0% |
| Gross operating margin | 9900 | €4,888 | €2,468 | -€2,420 | -49.5% |
| Operating profit (loss) | 9901 | €3,011 | -€3,128 | -€6,139 | |
| Financial income | 75/76B | €2,059 | €1,929 | -€130 | -6.3% |
| Recurring financial income | 75 | €2,059 | €1,929 | -€130 | -6.3% |
| Financial charges | 65/66B | €917 | €390 | -€527 | -57.4% |
| Recurring financial charges | 65 | €917 | €390 | -€527 | -57.4% |
| Profit (loss) for the period before taxes | 9903 | €4,153 | -€1,590 | -€5,742 | |
| Income taxes | 67/77 | €454 | €388 | -€67 | -14.6% |
| Profit (loss) for the period | 9904 | €3,699 | -€1,977 | -€5,676 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,699 | -€1,977 | -€5,676 |
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 5 October 2026 via checked.be.