DILI: 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.
DILI
Largest movements
- Cash +€7,851
up €7,851 (+578.2%), from €1,358 to €9,209
mainly Depreciation (+€22,705) and Trade debts (+€22,270)
- Intangible fixed assets -€4,305
down €4,305 (-9.0%), from €47,676 to €43,371
- Receivables within one year -€4,289
down €4,289 (-42.8%), from €10,028 to €5,739
of which Trade receivables: -€8,417
- Profit (loss) carried forward -€23,890
down €23,890 (-41.0%), from -€58,327 to -€82,216
- Trade debts +€22,270
up €22,270 (+804.4%), from €2,769 to €25,038
- Other debts +€858
up €858 (+5.6%), from €15,389 to €16,247
- Gross operating margin +€6,587
up €6,587 (+91.1%), from -€7,234 to -€647
- Depreciation +€2,964
up €2,964 (+15.0%), from €19,741 to €22,705
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 | €59,061 | €58,319 | -€742 | -1.3% |
| Fixed assets | 21/28 | €47,676 | €43,371 | -€4,305 | -9.0% |
| Intangible fixed assets | 21 | €47,676 | €43,371 | -€4,305 | -9.0% |
| Current assets | 29/58 | €11,386 | €14,948 | +€3,563 | +31.3% |
| Amounts receivable within one year | 40/41 | €10,028 | €5,739 | -€4,289 | -42.8% |
| Trade receivables | 40 | €9,200 | €783 | -€8,417 | -91.5% |
| Other amounts receivable | 41 | €828 | €4,956 | +€4,128 | +498.8% |
| Cash at bank and in hand | 54/58 | €1,358 | €9,209 | +€7,851 | +578.2% |
| Total equity and liabilities | 10/49 | €59,061 | €58,319 | -€742 | -1.3% |
| Equity | 10/15 | €39,673 | €15,784 | -€23,890 | -60.2% |
| Contributions | 10/11 | €98,000 | €98,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,327 | -€82,216 | -€23,890 | -41.0% |
| Amounts payable | 17/49 | €19,388 | €42,535 | +€23,147 | +119.4% |
| Amounts payable within one year | 42/48 | €18,158 | €41,285 | +€23,127 | +127.4% |
| Trade debts | 44 | €2,769 | €25,038 | +€22,270 | +804.4% |
| Suppliers | 440/4 | €2,769 | €25,038 | +€22,270 | +804.4% |
| Other amounts payable | 47/48 | €15,389 | €16,247 | +€858 | +5.6% |
| Accrued charges and deferred income | 492/3 | €1,230 | €1,250 | +€20 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,741 | €22,705 | +€2,964 | +15.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€7,234 | -€647 | +€6,587 | +91.1% |
| Operating profit (loss) | 9901 | -€27,362 | -€23,751 | +€3,611 | +13.2% |
| Financial charges | 65/66B | €201 | €139 | -€62 | -31.1% |
| Recurring financial charges | 65 | €201 | €139 | -€62 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | -€27,563 | -€23,890 | +€3,673 | +13.3% |
| Profit (loss) for the period | 9904 | -€27,563 | -€23,890 | +€3,673 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,563 | -€23,890 | +€3,673 | +13.3% |
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 6 October 2026 via checked.be.