DILI-KOTHO: 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.
DILI-KOTHO
Largest movements
- Receivables within one year +€55,284
up €55,284 (+52.3%), from €105,681 to €160,965
- Tangible fixed assets -€19,911
down €19,911 (-6.2%), from €320,626 to €300,715
of which Furniture and vehicles: -€17,143
- Cash +€9,817
up €9,817 (+16.1%), from €61,083 to €70,899
mainly Net result for the year (+€81,241) and Depreciation (+€22,689)
- Reserves +€55,903
up €55,903 (+16.2%), from €345,566 to €401,469
- Debts after one year -€16,536
down €16,536 (-14.1%), from €117,133 to €100,596
- Gross operating margin +€11,946
up €11,946 (+9.4%), from €127,156 to €139,102
- Depreciation +€4,458
up €4,458 (+24.5%), from €18,231 to €22,689
- Taxes +€2,992
up €2,992 (+10.3%), from €29,023 to €32,015
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 | €496,568 | €539,677 | +€43,109 | +8.7% |
| Fixed assets | 21/28 | €320,626 | €300,715 | -€19,911 | -6.2% |
| Tangible fixed assets | 22/27 | €320,626 | €300,715 | -€19,911 | -6.2% |
| Land and buildings | 22 | €217,800 | €217,800 | = | 0.0% |
| Plant, machinery and equipment | 23 | €35,319 | €32,551 | -€2,768 | -7.8% |
| Furniture and vehicles | 24 | €67,507 | €50,364 | -€17,143 | -25.4% |
| Current assets | 29/58 | €175,942 | €238,963 | +€63,021 | +35.8% |
| Amounts receivable within one year | 40/41 | €105,681 | €160,965 | +€55,284 | +52.3% |
| Other amounts receivable | 41 | €105,681 | €160,965 | +€55,284 | +52.3% |
| Cash at bank and in hand | 54/58 | €61,083 | €70,899 | +€9,817 | +16.1% |
| Deferred charges and accrued income | 490/1 | €9,178 | €7,098 | -€2,080 | -22.7% |
| Total equity and liabilities | 10/49 | €496,568 | €539,677 | +€43,109 | +8.7% |
| Equity | 10/15 | €351,766 | €407,669 | +€55,903 | +15.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €345,566 | €401,469 | +€55,903 | +16.2% |
| Distributable reserves | 133 | €345,566 | €401,469 | +€55,903 | +16.2% |
| Amounts payable | 17/49 | €144,802 | €132,008 | -€12,794 | -8.8% |
| Amounts payable after more than one year | 17 | €117,133 | €100,596 | -€16,536 | -14.1% |
| Financial debts | 170/4 | €117,133 | €100,596 | -€16,536 | -14.1% |
| Amounts payable within one year | 42/48 | €27,669 | €31,412 | +€3,743 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €16,536 | €16,536 | = | 0.0% |
| Trade debts | 44 | €1,619 | €621 | -€998 | -61.7% |
| Suppliers | 440/4 | €1,619 | €621 | -€998 | -61.7% |
| Taxes, remuneration and social security | 45 | €9,514 | €14,255 | +€4,741 | +49.8% |
| Taxes | 450/3 | €9,514 | €14,255 | +€4,741 | +49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,231 | €22,689 | +€4,458 | +24.5% |
| Other operating charges | 640/8 | €598 | €631 | +€33 | +5.5% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €127,156 | €139,102 | +€11,946 | +9.4% |
| Operating profit (loss) | 9901 | €108,327 | €115,783 | +€7,456 | +6.9% |
| Financial income | 75/76B | €87 | €78 | -€9 | -10.5% |
| Recurring financial income | 75 | €87 | €78 | -€9 | -10.5% |
| Financial charges | 65/66B | €3,266 | €2,605 | -€661 | -20.2% |
| Recurring financial charges | 65 | €3,060 | €2,547 | -€513 | -16.8% |
| Non-recurring financial charges | 66B | €206 | €58 | -€148 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | €105,148 | €113,255 | +€8,107 | +7.7% |
| Income taxes | 67/77 | €29,023 | €32,015 | +€2,992 | +10.3% |
| Profit (loss) for the period | 9904 | €76,125 | €81,241 | +€5,116 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €76,125 | €81,241 | +€5,116 | +6.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.