DILERS: 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.
DILERS
Largest movements
- Receivables within one year +€70,401
up €70,401 (+226.0%), from €31,153 to €101,554
of which Trade receivables: +€70,401
- Stocks and contracts +€28,750
new in 2025: €28,750
- Cash -€7,132
down €7,132 (-19.8%), from €36,067 to €28,935
mainly Receivables within one year (-€70,401) and Stocks and contracts (-€28,750)
- Tangible fixed assets -€6,566
down €6,566 (-29.3%), from €22,437 to €15,871
- Trade debts +€48,059
up €48,059 (+244.1%), from €19,685 to €67,744
- Tax, wage and social debts +€17,254
up €17,254 (+337.5%), from €5,112 to €22,366
of which Taxes: +€20,060
- Short-term financial debts +€15,000
new in 2025: €15,000
- Profit (loss) carried forward +€6,872
up €6,872, from -€6,101 to €771
- Debts after one year -€6,628
down €6,628 (-88.6%), from €7,482 to €854
- Staff costs -€24,008
down €24,008 (-82.6%), from €29,069 to €5,061
- Gross operating margin -€13,724
down €13,724 (-32.8%), from €41,786 to €28,063
- Financial charges -€5,798
down €5,798 (-66.9%), from €8,667 to €2,869
- Taxes +€3,558
up €3,558 (+1464.1%), from €243 to €3,801
- Other operating charges -€2,578
down €2,578 (-50.8%), from €5,077 to €2,499
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 | €93,392 | €177,303 | +€83,911 | +89.8% |
| Fixed assets | 21/28 | €22,800 | €16,234 | -€6,566 | -28.8% |
| Tangible fixed assets | 22/27 | €22,437 | €15,871 | -€6,566 | -29.3% |
| Furniture and vehicles | 24 | €22,437 | €15,871 | -€6,566 | -29.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €70,592 | €161,068 | +€90,477 | +128.2% |
| Stocks and contracts in progress | 3 | - | €28,750 | +€28,750 | |
| Stocks | 30/36 | - | €28,750 | +€28,750 | |
| Amounts receivable within one year | 40/41 | €31,153 | €101,554 | +€70,401 | +226.0% |
| Trade receivables | 40 | €30,594 | €100,995 | +€70,401 | +230.1% |
| Other amounts receivable | 41 | €559 | €559 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,067 | €28,935 | -€7,132 | -19.8% |
| Deferred charges and accrued income | 490/1 | €3,372 | €1,830 | -€1,542 | -45.7% |
| Total equity and liabilities | 10/49 | €93,392 | €177,303 | +€83,911 | +89.8% |
| Equity | 10/15 | €13,899 | €20,771 | +€6,872 | +49.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,101 | €771 | +€6,872 | |
| Amounts payable | 17/49 | €79,493 | €156,532 | +€77,039 | +96.9% |
| Amounts payable after more than one year | 17 | €7,482 | €854 | -€6,628 | -88.6% |
| Financial debts | 170/4 | €7,482 | €854 | -€6,628 | -88.6% |
| Amounts payable within one year | 42/48 | €72,011 | €155,678 | +€83,667 | +116.2% |
| Current portion of amounts payable after more than one year | 42 | €6,315 | €6,628 | +€313 | +5.0% |
| Financial debts | 43 | - | €15,000 | +€15,000 | |
| Credit institutions | 430/8 | - | €15,000 | +€15,000 | |
| Trade debts | 44 | €19,685 | €67,744 | +€48,059 | +244.1% |
| Suppliers | 440/4 | €19,685 | €67,744 | +€48,059 | +244.1% |
| Taxes, remuneration and social security | 45 | €5,112 | €22,366 | +€17,254 | +337.5% |
| Taxes | 450/3 | €2,307 | €22,366 | +€20,060 | +869.6% |
| Remuneration and social security | 454/9 | €2,805 | - | -€2,805 | |
| Other amounts payable | 47/48 | €40,899 | €43,940 | +€3,041 | +7.4% |
| Non-recurring operating income | 76A | €2,794 | - | -€2,794 | |
| Remuneration, social security and pensions | 62 | €29,069 | €5,061 | -€24,008 | -82.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,912 | €6,962 | +€50 | +0.7% |
| Other operating charges | 640/8 | €5,077 | €2,499 | -€2,578 | -50.8% |
| Gross operating margin | 9900 | €41,786 | €28,063 | -€13,724 | -32.8% |
| Operating profit (loss) | 9901 | €729 | €13,541 | +€12,812 | +1756.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -83.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -83.3% |
| Financial charges | 65/66B | €8,667 | €2,869 | -€5,798 | -66.9% |
| Recurring financial charges | 65 | €8,667 | €2,869 | -€5,798 | -66.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,937 | €10,672 | +€18,610 | |
| Income taxes | 67/77 | €243 | €3,801 | +€3,558 | +1464.1% |
| Profit (loss) for the period | 9904 | -€8,180 | €6,872 | +€15,052 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,180 | €6,872 | +€15,052 |
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.