DILINE SOFT: 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.
DILINE SOFT
Largest movements
- Cash +€21,094
up €21,094 (+99.5%), from €21,206 to €42,300
mainly Depreciation (+€24,162) and Net result for the year (+€19,401)
- Receivables within one year +€18,010
up €18,010 (+64.0%), from €28,133 to €46,143
of which Trade receivables: +€22,835
- Tangible fixed assets -€6,391
down €6,391 (-2.2%), from €293,965 to €287,574
of which Land and buildings: -€9,458
- Stocks and contracts -€6,115
down €6,115 (-19.4%), from €31,460 to €25,345
- Reserves +€19,401
up €19,401 (+12.8%), from €151,836 to €171,237
- Tax, wage and social debts +€7,898
up €7,898 (+117.8%), from €6,705 to €14,603
of which Taxes: +€7,679
- Gross operating margin +€31,975
up €31,975 (+29.0%), from €110,191 to €142,167
- Taxes +€6,494
up €6,494 (+3726.3%), from €174 to €6,668
- Staff costs -€3,489
down €3,489 (-3.8%), from €90,890 to €87,401
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 | €376,880 | €404,109 | +€27,229 | +7.2% |
| Fixed assets | 21/28 | €296,081 | €289,690 | -€6,391 | -2.2% |
| Tangible fixed assets | 22/27 | €293,965 | €287,574 | -€6,391 | -2.2% |
| Land and buildings | 22 | €187,399 | €177,941 | -€9,458 | -5.0% |
| Plant, machinery and equipment | 23 | €1,928 | €1,935 | +€7 | +0.4% |
| Furniture and vehicles | 24 | €5,023 | €15,246 | +€10,223 | +203.5% |
| Other tangible fixed assets | 26 | €99,616 | €92,453 | -€7,163 | -7.2% |
| Financial fixed assets | 28 | €2,116 | €2,116 | = | 0.0% |
| Current assets | 29/58 | €80,799 | €114,419 | +€33,620 | +41.6% |
| Stocks and contracts in progress | 3 | €31,460 | €25,345 | -€6,115 | -19.4% |
| Stocks | 30/36 | €31,460 | €25,345 | -€6,115 | -19.4% |
| Amounts receivable within one year | 40/41 | €28,133 | €46,143 | +€18,010 | +64.0% |
| Trade receivables | 40 | €19,258 | €42,094 | +€22,835 | +118.6% |
| Other amounts receivable | 41 | €8,875 | €4,049 | -€4,826 | -54.4% |
| Cash at bank and in hand | 54/58 | €21,206 | €42,300 | +€21,094 | +99.5% |
| Deferred charges and accrued income | 490/1 | - | €631 | +€631 | |
| Total equity and liabilities | 10/49 | €376,880 | €404,109 | +€27,229 | +7.2% |
| Equity | 10/15 | €353,753 | €373,154 | +€19,401 | +5.5% |
| Contributions | 10/11 | €8,065 | €8,065 | = | 0.0% |
| Reserves | 13 | €151,836 | €171,237 | +€19,401 | +12.8% |
| Distributable reserves | 133 | €151,836 | €171,237 | +€19,401 | +12.8% |
| Profit (loss) carried forward | 14 | €193,852 | €193,852 | = | 0.0% |
| Amounts payable | 17/49 | €23,128 | €30,955 | +€7,827 | +33.8% |
| Amounts payable after more than one year | 17 | €1,854 | - | -€1,854 | |
| Financial debts | 170/4 | €1,854 | - | -€1,854 | |
| Amounts payable within one year | 42/48 | €20,548 | €30,955 | +€10,406 | +50.6% |
| Current portion of amounts payable after more than one year | 42 | €3,068 | €1,854 | -€1,214 | -39.6% |
| Trade debts | 44 | €5,465 | €7,953 | +€2,489 | +45.5% |
| Suppliers | 440/4 | €5,465 | €7,953 | +€2,489 | +45.5% |
| Taxes, remuneration and social security | 45 | €6,705 | €14,603 | +€7,898 | +117.8% |
| Taxes | 450/3 | €3,234 | €10,913 | +€7,679 | +237.4% |
| Remuneration and social security | 454/9 | €3,471 | €3,690 | +€219 | +6.3% |
| Other amounts payable | 47/48 | €5,311 | €6,544 | +€1,234 | +23.2% |
| Accrued charges and deferred income | 492/3 | €725 | - | -€725 | |
| Non-recurring operating income | 76A | €820 | - | -€820 | |
| Remuneration, social security and pensions | 62 | €90,890 | €87,401 | -€3,489 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,781 | €24,162 | +€1,381 | +6.1% |
| Other operating charges | 640/8 | €4,169 | €3,846 | -€323 | -7.7% |
| Gross operating margin | 9900 | €110,191 | €142,167 | +€31,975 | +29.0% |
| Operating profit (loss) | 9901 | -€7,649 | €26,758 | +€34,406 | |
| Financial income | 75/76B | €2 | €298 | +€296 | +17119.7% |
| Recurring financial income | 75 | €2 | €298 | +€296 | +17119.7% |
| Financial charges | 65/66B | €1,190 | €986 | -€205 | -17.2% |
| Recurring financial charges | 65 | €1,190 | €986 | -€205 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,837 | €26,070 | +€34,907 | |
| Income taxes | 67/77 | €174 | €6,668 | +€6,494 | +3726.3% |
| Profit (loss) for the period | 9904 | -€9,012 | €19,401 | +€28,413 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,012 | €19,401 | +€28,413 |
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 7 October 2026 via checked.be.