DILEOZ: 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.
DILEOZ
Largest movements
- Cash -€434,890
down €434,890 (-80.0%), from €543,898 to €109,008
mainly Trade debts (-€660,123) and Receivables within one year (-€386,786)
- Receivables within one year +€386,786
up €386,786 (+18.9%), from €2.0m to €2.4m
of which Other amounts receivable: +€329,584
- Stocks and contracts -€157,011
down €157,011 (-78.7%), from €199,487 to €42,476
- Deferred charges and accrued income -€90,012
down €90,012 (-49.9%), from €180,351 to €90,340
- Other debts +€724,247
up €724,247 (+357%), from €202,996 to €927,243
- Trade debts -€660,123
down €660,123 (-47.3%), from €1.4m to €734,957
- Reserves +€491,671
up €491,671 (+2,218%), from €22,172 to €513,842
of which Distributable reserves: +€480,683
- Profit (loss) carried forward -€271,925
down €271,925 (-100%), from €271,925 to €0
- Accrued charges and deferred income -€202,920
down €202,920 (-18.7%), from €1.1m to €881,176
- Gross operating margin -€1.1m
down €1.1m (-39.2%), from €2.8m to €1.7m
- Staff costs -€262,699
down €262,699 (-17.7%), from €1.5m to €1.2m
- Other operating charges -€83,772
down €83,772 (-92.3%), from €90,716 to €6,943
- Financial income +€38,650
up €38,650, from €0 to €38,650
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 | €6,004,936 | €5,683,478 | -€321,458 | -5.4% |
| Formation expenses | 20 | €30,877 | €22,428 | -€8,449 | -27.4% |
| Fixed assets | 21/28 | €3,002,195 | €2,984,312 | -€17,882 | -0.6% |
| Intangible fixed assets | 21 | €1,296 | €186 | -€1,110 | -85.6% |
| Tangible fixed assets | 22/27 | €45,898 | €29,126 | -€16,772 | -36.5% |
| Plant, machinery and equipment | 23 | €16,625 | €9,340 | -€7,285 | -43.8% |
| Furniture and vehicles | 24 | €3,755 | €2,122 | -€1,634 | -43.5% |
| Other tangible fixed assets | 26 | €25,518 | €17,664 | -€7,853 | -30.8% |
| Financial fixed assets | 28 | €2,955,000 | €2,955,000 | = | 0.0% |
| Current assets | 29/58 | €2,971,865 | €2,676,738 | -€295,127 | -9.9% |
| Stocks and contracts in progress | 3 | €199,487 | €42,476 | -€157,011 | -78.7% |
| Contracts in progress | 37 | €199,487 | €42,476 | -€157,011 | -78.7% |
| Amounts receivable within one year | 40/41 | €2,048,129 | €2,434,915 | +€386,786 | +18.9% |
| Trade receivables | 40 | €2,048,000 | €2,105,202 | +€57,202 | +2.8% |
| Other amounts receivable | 41 | €129 | €329,713 | +€329,584 | +255,709% |
| Cash at bank and in hand | 54/58 | €543,898 | €109,008 | -€434,890 | -80.0% |
| Deferred charges and accrued income | 490/1 | €180,351 | €90,340 | -€90,012 | -49.9% |
| Total equity and liabilities | 10/49 | €6,004,936 | €5,683,478 | -€321,458 | -5.4% |
| Equity | 10/15 | €1,372,697 | €1,592,442 | +€219,746 | +16.0% |
| Contributions | 10/11 | €1,078,600 | €1,078,600 | = | 0.0% |
| Capital | 10 | €1,078,600 | €1,078,600 | = | 0.0% |
| Issued capital | 100 | €1,078,600 | €1,078,600 | = | 0.0% |
| Reserves | 13 | €22,172 | €513,842 | +€491,671 | +2,218% |
| Non-distributable reserves | 130/1 | €22,172 | €33,159 | +€10,987 | +49.6% |
| Legal reserve | 130 | €22,172 | €33,159 | +€10,987 | +49.6% |
| Distributable reserves | 133 | - | €480,683 | +€480,683 | |
| Profit (loss) carried forward | 14 | €271,925 | €0 | -€271,925 | -100% |
| Amounts payable | 17/49 | €4,632,239 | €4,091,036 | -€541,203 | -11.7% |
| Amounts payable after more than one year | 17 | €206,569 | €13,357 | -€193,212 | -93.5% |
| Financial debts | 170/4 | €206,569 | €13,357 | -€193,212 | -93.5% |
| Amounts payable within one year | 42/48 | €3,341,574 | €3,196,503 | -€145,071 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €48,490 | €51,476 | +€2,986 | +6.2% |
| Financial debts | 43 | €1,003,148 | €854,830 | -€148,318 | -14.8% |
| Credit institutions | 430/8 | €1,003,148 | €854,830 | -€148,318 | -14.8% |
| Trade debts | 44 | €1,395,080 | €734,957 | -€660,123 | -47.3% |
| Suppliers | 440/4 | €1,395,080 | €734,957 | -€660,123 | -47.3% |
| Advances received on contracts in progress | 46 | €0 | €11,475 | +€11,475 | |
| Taxes, remuneration and social security | 45 | €691,860 | €616,522 | -€75,338 | -10.9% |
| Taxes | 450/3 | €370,512 | €360,333 | -€10,179 | -2.7% |
| Remuneration and social security | 454/9 | €321,348 | €256,189 | -€65,159 | -20.3% |
| Other amounts payable | 47/48 | €202,996 | €927,243 | +€724,247 | +357% |
| Accrued charges and deferred income | 492/3 | €1,084,096 | €881,176 | -€202,920 | -18.7% |
| Non-recurring operating income | 76A | €692,977 | €298,006 | -€394,971 | -57.0% |
| Remuneration, social security and pensions | 62 | €1,486,172 | €1,223,474 | -€262,699 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,450 | €26,331 | -€1,119 | -4.1% |
| Other operating charges | 640/8 | €90,716 | €6,943 | -€83,772 | -92.3% |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Non-recurring operating charges | 66A | - | €37,512 | +€37,512 | |
| Gross operating margin | 9900 | €2,800,008 | €1,702,004 | -€1.1m | -39.2% |
| Operating profit (loss) | 9901 | €1,195,670 | €407,743 | -€787,927 | -65.9% |
| Financial income | 75/76B | €0 | €38,650 | +€38,650 | |
| Recurring financial income | 75 | €0 | €38,650 | +€38,650 | |
| Financial charges | 65/66B | €100,818 | €116,757 | +€15,939 | +15.8% |
| Recurring financial charges | 65 | €100,818 | €116,757 | +€15,939 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €1,094,852 | €329,637 | -€765,215 | -69.9% |
| Income taxes | 67/77 | €134,407 | €109,892 | -€24,515 | -18.2% |
| Profit (loss) for the period | 9904 | €960,445 | €219,746 | -€740,700 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €960,445 | €219,746 | -€740,700 | -77.1% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.