DILIN: 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.
DILIN
Largest movements
- Tangible fixed assets -€24,763
down €24,763 (-24.7%), from €100,132 to €75,369
of which Furniture and vehicles: -€22,636
- Cash -€21,579
down €21,579 (-86.8%), from €24,873 to €3,294
- Receivables within one year +€13,894
up €13,894 (+14.7%), from €94,623 to €108,517
of which Other amounts receivable: +€19,735
- Financial fixed assets -€5,000
down €5,000 (-99.0%), from €5,050 to €50
- Tax, wage and social debts -€33,095
down €33,095 (-58.7%), from €56,362 to €23,266
of which Taxes: -€29,648
- Accrued charges and deferred income -€22,443
no longer reported in 2024 (was €22,443)
- Profit (loss) carried forward +€18,221
up €18,221 (+5.1%), from €356,528 to €374,749
- Trade debts +€16,168
up €16,168 (+619.0%), from €2,612 to €18,780
- Debts after one year -€8,918
no longer reported in 2024 (was €8,918)
- Gross operating margin -€73,209
down €73,209 (-78.8%), from €92,898 to €19,689
- Staff costs -€26,498
down €26,498 (-91.7%), from €28,895 to €2,398
- Taxes -€16,218
down €16,218 (-83.4%), from €19,441 to €3,222
- Other operating charges -€2,616
down €2,616 (-25.4%), from €10,281 to €7,665
- Financial income +€1,174
up €1,174 (+15.3%), from €7,699 to €8,873
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €476,678 | €439,229 | -€37,448 | -7.9% |
| Fixed assets | 21/28 | €105,182 | €75,419 | -€29,763 | -28.3% |
| Tangible fixed assets | 22/27 | €100,132 | €75,369 | -€24,763 | -24.7% |
| Land and buildings | 22 | €59,091 | €52,180 | -€6,911 | -11.7% |
| Plant, machinery and equipment | 23 | €7,682 | €12,466 | +€4,784 | +62.3% |
| Furniture and vehicles | 24 | €33,358 | €10,723 | -€22,636 | -67.9% |
| Financial fixed assets | 28 | €5,050 | €50 | -€5,000 | -99.0% |
| Current assets | 29/58 | €371,496 | €363,811 | -€7,685 | -2.1% |
| Amounts receivable after more than one year | 29 | €252,000 | €252,000 | = | 0.0% |
| Other amounts receivable | 291 | €252,000 | €252,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €94,623 | €108,517 | +€13,894 | +14.7% |
| Trade receivables | 40 | €12,920 | €7,079 | -€5,842 | -45.2% |
| Other amounts receivable | 41 | €81,703 | €101,438 | +€19,735 | +24.2% |
| Cash at bank and in hand | 54/58 | €24,873 | €3,294 | -€21,579 | -86.8% |
| Total equity and liabilities | 10/49 | €476,678 | €439,229 | -€37,448 | -7.9% |
| Equity | 10/15 | €363,836 | €380,949 | +€17,113 | +4.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,107 | - | -€1,107 | |
| Tax-exempt reserves | 132 | €1,107 | - | -€1,107 | |
| Profit (loss) carried forward | 14 | €356,528 | €374,749 | +€18,221 | +5.1% |
| Provisions and deferred taxes | 16 | €545 | - | -€545 | |
| Deferred taxes | 168 | €545 | - | -€545 | |
| Amounts payable | 17/49 | €112,296 | €58,280 | -€54,016 | -48.1% |
| Amounts payable after more than one year | 17 | €8,918 | - | -€8,918 | |
| Financial debts | 170/4 | €8,918 | - | -€8,918 | |
| Amounts payable within one year | 42/48 | €80,936 | €58,280 | -€22,656 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €8,803 | €3,075 | -€5,728 | -65.1% |
| Trade debts | 44 | €2,612 | €18,780 | +€16,168 | +619.0% |
| Suppliers | 440/4 | €2,612 | €18,780 | +€16,168 | +619.0% |
| Taxes, remuneration and social security | 45 | €56,362 | €23,266 | -€33,095 | -58.7% |
| Taxes | 450/3 | €52,915 | €23,266 | -€29,648 | -56.0% |
| Remuneration and social security | 454/9 | €3,447 | - | -€3,447 | |
| Other amounts payable | 47/48 | €13,159 | €13,159 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €22,443 | - | -€22,443 | |
| Remuneration, social security and pensions | 62 | €28,895 | €2,398 | -€26,498 | -91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,670 | €14,902 | +€231 | +1.6% |
| Other operating charges | 640/8 | €10,281 | €7,665 | -€2,616 | -25.4% |
| Gross operating margin | 9900 | €92,898 | €19,689 | -€73,209 | -78.8% |
| Operating profit (loss) | 9901 | €39,051 | -€5,276 | -€44,327 | |
| Financial income | 75/76B | €7,699 | €8,873 | +€1,174 | +15.3% |
| Recurring financial income | 75 | €7,699 | €8,873 | +€1,174 | +15.3% |
| Financial charges | 65/66B | €1,382 | €1,042 | -€341 | -24.6% |
| Recurring financial charges | 65 | €1,382 | €1,042 | -€341 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €45,367 | €2,556 | -€42,812 | -94.4% |
| Transfer from deferred taxes | 780 | €1,653 | - | -€1,653 | |
| Income taxes | 67/77 | €19,441 | €3,222 | -€16,218 | -83.4% |
| Profit (loss) for the period | 9904 | €27,580 | -€666 | -€28,246 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,580 | -€666 | -€28,246 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.