DILESA CONSULTANCY AND SERVICES: what changed
DILESA CONSULTANCY AND SERVICES
Largest movements
- Current investments -€350,000
no longer reported in 2025 (was €350,000)
- Cash +€220,981
up €220,981 (+131%), from €168,347 to €389,328
mainly Current investments (+€350,000) and Debts after one year (+€310,000)
- Receivables within one year +€76,578
up €76,578 (+53.2%), from €143,847 to €220,425
of which Trade receivables: +€77,190
- Tangible fixed assets -€8,190
down €8,190 (-20.3%), from €40,288 to €32,098
- Other debts -€446,026
down €446,026 (-99.4%), from €448,815 to €2,789
- Debts after one year +€310,000
up €310,000 (+344%), from €90,000 to €400,000
- Profit (loss) carried forward +€58,850
up €58,850 (+310%), from €18,955 to €77,804
- Trade debts +€41,624
up €41,624 (+44.8%), from €92,902 to €134,526
- Tax, wage and social debts -€21,351
down €21,351 (-65.9%), from €32,422 to €11,072
of which Taxes: -€13,927
- Gross operating margin -€84,193
down €84,193 (-47.6%), from €177,026 to €92,833
- Taxes -€14,202
down €14,202 (-38.5%), from €36,903 to €22,701
- Financial income +€12,397
new in 2025: €12,397
- Depreciation +€4,935
up €4,935 (+80.1%), from €6,163 to €11,098
- Financial charges +€2,977
up €2,977 (+41.3%), from €7,217 to €10,193
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 | €702,845 | €643,481 | -€59,364 | -8.4% |
| Fixed assets | 21/28 | €40,651 | €32,461 | -€8,190 | -20.1% |
| Tangible fixed assets | 22/27 | €40,288 | €32,098 | -€8,190 | -20.3% |
| Furniture and vehicles | 24 | €40,288 | €32,098 | -€8,190 | -20.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €662,194 | €611,020 | -€51,174 | -7.7% |
| Amounts receivable within one year | 40/41 | €143,847 | €220,425 | +€76,578 | +53.2% |
| Trade receivables | 40 | €109,722 | €186,912 | +€77,190 | +70.4% |
| Other amounts receivable | 41 | €34,125 | €33,513 | -€612 | -1.8% |
| Current investments | 50/53 | €350,000 | - | -€350,000 | |
| Cash at bank and in hand | 54/58 | €168,347 | €389,328 | +€220,981 | +131% |
| Deferred charges and accrued income | 490/1 | - | €1,267 | +€1,267 | |
| Total equity and liabilities | 10/49 | €702,845 | €643,481 | -€59,364 | -8.4% |
| Equity | 10/15 | €19,955 | €79,804 | +€59,850 | +300% |
| Contributions | 10/11 | €1,000 | €2,000 | +€1,000 | +100% |
| Capital | 10 | €1,000 | - | -€1,000 | |
| Issued capital | 100 | €1,000 | - | -€1,000 | |
| Profit (loss) carried forward | 14 | €18,955 | €77,804 | +€58,850 | +310% |
| Amounts payable | 17/49 | €682,891 | €563,677 | -€119,214 | -17.5% |
| Amounts payable after more than one year | 17 | €90,000 | €400,000 | +€310,000 | +344% |
| Financial debts | 170/4 | €90,000 | €400,000 | +€310,000 | +344% |
| Amounts payable within one year | 42/48 | €586,431 | €148,387 | -€438,044 | -74.7% |
| Trade debts | 44 | €92,902 | €134,526 | +€41,624 | +44.8% |
| Suppliers | 440/4 | €92,902 | €134,526 | +€41,624 | +44.8% |
| Advances received on contracts in progress | 46 | €12,292 | - | -€12,292 | |
| Taxes, remuneration and social security | 45 | €32,422 | €11,072 | -€21,351 | -65.9% |
| Taxes | 450/3 | €16,090 | €2,163 | -€13,927 | -86.6% |
| Remuneration and social security | 454/9 | €16,333 | €8,908 | -€7,424 | -45.5% |
| Other amounts payable | 47/48 | €448,815 | €2,789 | -€446,026 | -99.4% |
| Accrued charges and deferred income | 492/3 | €6,460 | €15,290 | +€8,830 | +137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,163 | €11,098 | +€4,935 | +80.1% |
| Other operating charges | 640/8 | €2,649 | €2,388 | -€261 | -9.8% |
| Non-recurring operating charges | 66A | €4,018 | - | -€4,018 | |
| Gross operating margin | 9900 | €177,026 | €92,833 | -€84,193 | -47.6% |
| Operating profit (loss) | 9901 | €164,196 | €79,347 | -€84,850 | -51.7% |
| Financial income | 75/76B | - | €12,397 | +€12,397 | |
| Recurring financial income | 75 | - | €12,397 | +€12,397 | |
| Financial charges | 65/66B | €7,217 | €10,193 | +€2,977 | +41.3% |
| Recurring financial charges | 65 | €7,217 | €10,193 | +€2,977 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | €156,980 | €81,551 | -€75,429 | -48.1% |
| Income taxes | 67/77 | €36,903 | €22,701 | -€14,202 | -38.5% |
| Profit (loss) for the period | 9904 | €120,077 | €58,850 | -€61,228 | -51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €120,077 | €58,850 | -€61,228 | -51.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.