DILIBEL: 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.
What changed
DILIBEL
NACE 58.110, Book publishing
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€21,187
2024 · €42,657-€63,845
Equity
€798,798
2024 · €819,985-€21,187
Cash
€65,723
2024 · €94,481-€28,759
Balance sheet total
€17.9m
2024 · €18.1m-€211,975
Largest movements
Assets
- Receivables within one year -€191,991
down €191,991 (-1.1%), from €17.2m to €17.0m
of which Other amounts receivable: -€445,980
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Turnover -€1.8m
down €1.8m (-3.3%), from €54.9m to €53.0m
- Goods and materials -€1.2m
down €1.2m (-2.6%), from €44.7m to €43.5m
of which Purchases: -€1.0m
- Services and other goods -€577,930
down €577,930 (-12.6%), from €4.6m to €4.0m
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.
Result 2024
€42,657
Turnover
-€1.8m
Other operating income
-€129,218
Goods and materials
+€1.2m
Services and other goods
+€577,930
Staff costs
+€27,893
Depreciation
+€20,647
Write-downs
+€63,666
Provisions
-€4,500
Other operating charges
-€36,594
Other operating items
-€2,075
Financial income
+€5,789
Financial charges
-€7,324
Taxes
+€91,385
Result 2025
-€21,187
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€83,419
Investment
-€112,177
Financing
€0
Cash 2024
€94,481
From operations (derived)
+€83,419
Net result for the year
-€21,187
Depreciation
+€144,123
Stocks and contracts
-€107,369
Receivables within one year
+€191,991
Deferred charges and accrued income
+€66,648
Provisions
-€133,500
Trade debts
+€56,131
Tax, wage and social debts
-€91,567
Other debts
-€42,425
Accrued charges and deferred income
+€20,573
Investment (derived)
-€112,177
Investment in fixed assets (net)
-€112,177
Cash 2025
€65,723
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,147,351 | €17,935,376 | -€211,975 | -1.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €451,009 | €419,063 | -€31,946 | -7.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €445,711 | €373,563 | -€72,148 | -16.2% |
| Land and buildings | 22 | €155,984 | €149,847 | -€6,137 | -3.9% |
| Plant, machinery and equipment | 23 | €252,592 | €167,276 | -€85,317 | -33.8% |
| Furniture and vehicles | 24 | €37,134 | €56,440 | +€19,306 | +52.0% |
| Financial fixed assets | 28 | €5,298 | €45,500 | +€40,202 | +759% |
| Other financial fixed assets | 284/8 | €5,298 | €45,500 | +€40,202 | +759% |
| Shares | 284 | €0 | €40,202 | +€40,202 | |
| Amounts receivable and cash guarantees | 285/8 | €5,298 | €5,298 | = | 0.0% |
| Current assets | 29/58 | €17,696,342 | €17,516,313 | -€180,029 | -1.0% |
| Stocks and contracts in progress | 3 | €230,751 | €338,119 | +€107,369 | +46.5% |
| Stocks | 30/36 | €230,751 | €338,119 | +€107,369 | +46.5% |
| Goods purchased for resale | 34 | €230,751 | €338,119 | +€107,369 | +46.5% |
| Amounts receivable within one year | 40/41 | €17,210,369 | €17,018,378 | -€191,991 | -1.1% |
| Trade receivables | 40 | €15,398,832 | €15,652,822 | +€253,990 | +1.6% |
| Other amounts receivable | 41 | €1,811,537 | €1,365,556 | -€445,980 | -24.6% |
| Cash at bank and in hand | 54/58 | €94,481 | €65,723 | -€28,759 | -30.4% |
| Deferred charges and accrued income | 490/1 | €160,741 | €94,093 | -€66,648 | -41.5% |
| Total equity and liabilities | 10/49 | €18,147,351 | €17,935,376 | -€211,975 | -1.2% |
| Equity | 10/15 | €819,985 | €798,798 | -€21,187 | -2.6% |
| Contributions | 10/11 | €745,000 | €745,000 | = | 0.0% |
| Capital | 10 | €745,000 | €745,000 | = | 0.0% |
| Issued capital | 100 | €745,000 | €745,000 | = | 0.0% |
| Reserves | 13 | €74,500 | €74,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €74,500 | €74,500 | = | 0.0% |
| Legal reserve | 130 | €74,500 | €74,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €485 | -€20,702 | -€21,187 | |
| Provisions and deferred taxes | 16 | €1,946,250 | €1,812,750 | -€133,500 | -6.9% |
| Provisions for liabilities and charges | 160/5 | €1,946,250 | €1,812,750 | -€133,500 | -6.9% |
| Major repairs and maintenance | 162 | €311,158 | €318,658 | +€7,500 | +2.4% |
| Other liabilities and charges | 164/5 | €1,635,092 | €1,494,092 | -€141,000 | -8.6% |
| Amounts payable | 17/49 | €15,381,116 | €15,323,828 | -€57,288 | -0.4% |
| Amounts payable after more than one year | 17 | €1,259 | €1,259 | = | 0.0% |
| Other amounts payable | 178/9 | €1,259 | €1,259 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,339,794 | €15,261,934 | -€77,860 | -0.5% |
| Trade debts | 44 | €13,242,653 | €13,298,784 | +€56,131 | +0.4% |
| Suppliers | 440/4 | €13,242,653 | €13,298,784 | +€56,131 | +0.4% |
| Taxes, remuneration and social security | 45 | €2,054,716 | €1,963,149 | -€91,567 | -4.5% |
| Taxes | 450/3 | €273,088 | €155,747 | -€117,341 | -43.0% |
| Remuneration and social security | 454/9 | €1,781,629 | €1,807,403 | +€25,774 | +1.4% |
| Other amounts payable | 47/48 | €42,425 | €0 | -€42,425 | -100% |
| Accrued charges and deferred income | 492/3 | €40,063 | €60,635 | +€20,573 | +51.4% |
| Operating income | 70/76A | €55,386,024 | €53,430,541 | -€2.0m | -3.5% |
| Turnover | 70 | €54,852,018 | €53,026,633 | -€1.8m | -3.3% |
| Other operating income | 74 | €533,126 | €403,908 | -€129,218 | -24.2% |
| Non-recurring operating income | 76A | €880 | €0 | -€880 | -100% |
| Operating charges | 60/66A | €55,147,974 | €53,346,186 | -€1.8m | -3.3% |
| Goods for resale, raw materials and consumables | 60 | €44,696,417 | €43,542,477 | -€1.2m | -2.6% |
| Purchases | 600/8 | €44,672,223 | €43,627,415 | -€1.0m | -2.3% |
| Change in stocks: decrease (increase) | 609 | €24,194 | -€84,938 | -€109,132 | |
| Services and other goods | 61 | €4,589,373 | €4,011,443 | -€577,930 | -12.6% |
| Remuneration, social security and pensions | 62 | €5,700,566 | €5,672,673 | -€27,893 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164,770 | €144,123 | -€20,647 | -12.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €33,339 | -€30,327 | -€63,666 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€138,000 | -€133,500 | +€4,500 | +3.3% |
| Other operating charges | 640/8 | €100,880 | €137,474 | +€36,594 | +36.3% |
| Non-recurring operating charges | 66A | €628 | €1,823 | +€1,195 | +190% |
| Operating profit (loss) | 9901 | €238,050 | €84,355 | -€153,695 | -64.6% |
| Financial income | 75/76B | €76,456 | €82,245 | +€5,789 | +7.6% |
| Recurring financial income | 75 | €76,456 | €42,043 | -€34,413 | -45.0% |
| Income from financial fixed assets | 750 | €11,950 | - | -€11,950 | |
| Income from current assets | 751 | €64,500 | €41,973 | -€22,527 | -34.9% |
| Other financial income | 752/9 | €6 | €71 | +€65 | +1,142% |
| Non-recurring financial income | 76B | - | €40,202 | +€40,202 | |
| Financial charges | 65/66B | €32,099 | €39,423 | +€7,324 | +22.8% |
| Recurring financial charges | 65 | €32,099 | €39,423 | +€7,324 | +22.8% |
| Debt charges | 650 | €26,528 | €33,491 | +€6,963 | +26.2% |
| Other financial charges | 652/9 | €5,571 | €5,932 | +€360 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €282,407 | €127,177 | -€155,230 | -55.0% |
| Income taxes | 67/77 | €239,750 | €148,364 | -€91,385 | -38.1% |
| Taxes | 670/3 | €239,750 | €181,130 | -€58,620 | -24.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €32,766 | +€32,766 | |
| Profit (loss) for the period | 9904 | €42,657 | -€21,187 | -€63,845 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,657 | -€21,187 | -€63,845 |
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 25 October 2026 via checked.be.