DILEX: 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.
DILEX
Largest movements
- Current investments +€125,000
new in 2026: €125,000
- Cash -€61,849
down €61,849 (-32.4%), from €191,018 to €129,169
mainly Current investments (-€125,000) and Contributions, distributions and other (-€115,000)
- Tangible fixed assets -€31,780
down €31,780 (-38.4%), from €82,862 to €51,083
of which Land and buildings: -€16,328
- Stocks and contracts +€26,667
up €26,667 (+14.1%), from €189,583 to €216,249
- Other debts +€51,310
up €51,310 (+61.0%), from €84,122 to €135,432
- Reserves +€13,953
up €13,953 (+5.7%), from €244,188 to €258,141
of which Distributable reserves: +€13,953
- Trade debts -€10,135
down €10,135 (-43.3%), from €23,387 to €13,252
- Depreciation -€57,888
down €57,888 (-64.6%), from €89,668 to €31,780
- Staff costs +€6,428
up €6,428 (+5.5%), from €116,076 to €122,503
- Financial income +€3,361
up €3,361 (+18.1%), from €18,578 to €21,938
of which Non-recurring financial income: +€3,001
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €471,496 | €528,298 | +€56,802 | +12.0% |
| Fixed assets | 21/28 | €83,362 | €51,583 | -€31,780 | -38.1% |
| Tangible fixed assets | 22/27 | €82,862 | €51,083 | -€31,780 | -38.4% |
| Land and buildings | 22 | €34,869 | €18,541 | -€16,328 | -46.8% |
| Plant, machinery and equipment | 23 | €4,430 | €3,492 | -€939 | -21.2% |
| Furniture and vehicles | 24 | €43,563 | €29,050 | -€14,513 | -33.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €388,134 | €476,715 | +€88,582 | +22.8% |
| Stocks and contracts in progress | 3 | €189,583 | €216,249 | +€26,667 | +14.1% |
| Stocks | 30/36 | €189,583 | €216,249 | +€26,667 | +14.1% |
| Amounts receivable within one year | 40/41 | €7,383 | €5,725 | -€1,658 | -22.5% |
| Trade receivables | 40 | €6,857 | €5,683 | -€1,174 | -17.1% |
| Other amounts receivable | 41 | €526 | €42 | -€484 | -92.0% |
| Current investments | 50/53 | - | €125,000 | +€125,000 | |
| Cash at bank and in hand | 54/58 | €191,018 | €129,169 | -€61,849 | -32.4% |
| Deferred charges and accrued income | 490/1 | €150 | €572 | +€422 | +281.3% |
| Total equity and liabilities | 10/49 | €471,496 | €528,298 | +€56,802 | +12.0% |
| Equity | 10/15 | €343,345 | €357,298 | +€13,953 | +4.1% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €244,188 | €258,141 | +€13,953 | +5.7% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Distributable reserves | 133 | €234,272 | €248,225 | +€13,953 | +6.0% |
| Amounts payable | 17/49 | €128,151 | €171,000 | +€42,849 | +33.4% |
| Amounts payable within one year | 42/48 | €127,651 | €169,500 | +€41,849 | +32.8% |
| Trade debts | 44 | €23,387 | €13,252 | -€10,135 | -43.3% |
| Suppliers | 440/4 | €23,387 | €13,252 | -€10,135 | -43.3% |
| Taxes, remuneration and social security | 45 | €20,142 | €20,816 | +€674 | +3.3% |
| Taxes | 450/3 | €5,304 | €652 | -€4,652 | -87.7% |
| Remuneration and social security | 454/9 | €14,838 | €20,164 | +€5,326 | +35.9% |
| Other amounts payable | 47/48 | €84,122 | €135,432 | +€51,310 | +61.0% |
| Accrued charges and deferred income | 492/3 | €500 | €1,500 | +€1,000 | +200.0% |
| Remuneration, social security and pensions | 62 | €116,076 | €122,503 | +€6,428 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,668 | €31,780 | -€57,888 | -64.6% |
| Other operating charges | 640/8 | €1,731 | €1,968 | +€237 | +13.7% |
| Gross operating margin | 9900 | €269,860 | €270,561 | +€701 | +0.3% |
| Operating profit (loss) | 9901 | €62,386 | €114,310 | +€51,924 | +83.2% |
| Financial income | 75/76B | €18,578 | €21,938 | +€3,361 | +18.1% |
| Recurring financial income | 75 | €18,578 | €18,937 | +€359 | +1.9% |
| Non-recurring financial income | 76B | - | €3,001 | +€3,001 | |
| Financial charges | 65/66B | €1,004 | €1,035 | +€30 | +3.0% |
| Recurring financial charges | 65 | €1,004 | €1,035 | +€30 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €79,960 | €135,214 | +€55,255 | +69.1% |
| Income taxes | 67/77 | €5,284 | €6,261 | +€977 | +18.5% |
| Profit (loss) for the period | 9904 | €74,676 | €128,953 | +€54,277 | +72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €74,676 | €128,953 | +€54,277 | +72.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.