DILGYM: 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.
DILGYM
Largest movements
- Tangible fixed assets -€12,842
down €12,842 (-59.3%), from €21,657 to €8,815
of which Land and buildings: -€10,787
- Receivables within one year -€8,141
down €8,141 (-36.8%), from €22,151 to €14,010
- Cash -€5,365
down €5,365 (-33.4%), from €16,061 to €10,696
mainly Debts after one year (-€14,598) and Other debts (-€8,322)
- Debts after one year -€14,598
down €14,598 (-31.8%), from €45,854 to €31,256
- Other debts -€8,322
down €8,322 (-24.2%), from €34,316 to €25,994
- Trade debts -€4,136
down €4,136 (-22.5%), from €18,389 to €14,253
- Tax, wage and social debts +€2,942
up €2,942 (+129.1%), from €2,280 to €5,222
- Advances received -€2,431
down €2,431 (-21.2%), from €11,481 to €9,050
- Gross operating margin -€7,740
down €7,740 (-27.7%), from €27,943 to €20,203
- Other operating charges +€1,886
up €1,886 (+77.3%), from €2,440 to €4,326
- Depreciation -€880
down €880 (-6.4%), from €13,722 to €12,842
- Financial charges -€343
down €343 (-9.2%), from €3,741 to €3,398
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,555 | €37,208 | -€26,346 | -41.5% |
| Fixed assets | 21/28 | €24,257 | €11,415 | -€12,842 | -52.9% |
| Tangible fixed assets | 22/27 | €21,657 | €8,815 | -€12,842 | -59.3% |
| Land and buildings | 22 | €16,395 | €5,608 | -€10,787 | -65.8% |
| Plant, machinery and equipment | 23 | €4,829 | €2,991 | -€1,838 | -38.1% |
| Other tangible fixed assets | 26 | €433 | €217 | -€217 | -50.0% |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €39,298 | €25,793 | -€13,505 | -34.4% |
| Amounts receivable within one year | 40/41 | €22,151 | €14,010 | -€8,141 | -36.8% |
| Trade receivables | 40 | €22,151 | €14,010 | -€8,141 | -36.8% |
| Cash at bank and in hand | 54/58 | €16,061 | €10,696 | -€5,365 | -33.4% |
| Deferred charges and accrued income | 490/1 | €1,086 | €1,087 | +€2 | +0.1% |
| Total equity and liabilities | 10/49 | €63,555 | €37,208 | -€26,346 | -41.5% |
| Equity | 10/15 | -€64,080 | -€64,531 | -€450 | -0.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,784 | €14,784 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,925 | €12,925 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,456 | -€97,907 | -€450 | -0.5% |
| Amounts payable | 17/49 | €127,635 | €101,739 | -€25,896 | -20.3% |
| Amounts payable after more than one year | 17 | €45,854 | €31,256 | -€14,598 | -31.8% |
| Financial debts | 170/4 | €45,854 | €31,256 | -€14,598 | -31.8% |
| Amounts payable within one year | 42/48 | €81,551 | €70,317 | -€11,234 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €15,085 | €15,797 | +€712 | +4.7% |
| Trade debts | 44 | €18,389 | €14,253 | -€4,136 | -22.5% |
| Suppliers | 440/4 | €18,389 | €14,253 | -€4,136 | -22.5% |
| Advances received on contracts in progress | 46 | €11,481 | €9,050 | -€2,431 | -21.2% |
| Taxes, remuneration and social security | 45 | €2,280 | €5,222 | +€2,942 | +129.1% |
| Taxes | 450/3 | €2,280 | €5,222 | +€2,942 | +129.1% |
| Other amounts payable | 47/48 | €34,316 | €25,994 | -€8,322 | -24.2% |
| Accrued charges and deferred income | 492/3 | €231 | €166 | -€64 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,722 | €12,842 | -€880 | -6.4% |
| Other operating charges | 640/8 | €2,440 | €4,326 | +€1,886 | +77.3% |
| Gross operating margin | 9900 | €27,943 | €20,203 | -€7,740 | -27.7% |
| Operating profit (loss) | 9901 | €11,780 | €3,035 | -€8,746 | -74.2% |
| Financial income | 75/76B | €11 | €46 | +€36 | +330.1% |
| Recurring financial income | 75 | €11 | €46 | +€36 | +330.1% |
| Financial charges | 65/66B | €3,741 | €3,398 | -€343 | -9.2% |
| Recurring financial charges | 65 | €3,741 | €3,398 | -€343 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €8,050 | -€317 | -€8,367 | |
| Income taxes | 67/77 | €125 | €133 | +€8 | +6.4% |
| Profit (loss) for the period | 9904 | €7,925 | -€450 | -€8,375 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,925 | -€450 | -€8,375 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.