DILIO CONSULTING: 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.
DILIO CONSULTING
Largest movements
- Receivables within one year -€279,579
down €279,579 (-76.3%), from €366,239 to €86,660
of which Trade receivables: -€297,313
- Tangible fixed assets -€18,662
down €18,662 (-6.5%), from €286,749 to €268,087
of which Land and buildings: -€15,550
- Deferred charges and accrued income -€15,001
down €15,001 (-99.9%), from €15,015 to €15
- Other debts -€291,850
down €291,850 (-99.6%), from €293,151 to €1,301
- Debts after one year -€26,975
down €26,975 (-7.9%), from €341,770 to €314,795
- Profit (loss) carried forward +€22,340
no longer reported in 2025 (was -€22,340)
- Current portion of long-term debt -€8,887
down €8,887 (-26.4%), from €33,697 to €24,810
- Gross operating margin +€9,179
up €9,179 (+13.6%), from €67,589 to €76,768
- Taxes +€5,993
new in 2025: €5,993
- Depreciation -€2,516
down €2,516 (-11.9%), from €21,178 to €18,662
- Financial charges -€1,636
down €1,636 (-6.8%), from €24,097 to €22,461
- Other operating charges +€1,076
up €1,076 (+31.6%), from €3,409 to €4,485
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €684,440 | €372,034 | -€312,406 | -45.6% |
| Fixed assets | 21/28 | €286,749 | €268,087 | -€18,662 | -6.5% |
| Tangible fixed assets | 22/27 | €286,749 | €268,087 | -€18,662 | -6.5% |
| Land and buildings | 22 | €275,303 | €259,753 | -€15,550 | -5.6% |
| Plant, machinery and equipment | 23 | €7,615 | €5,430 | -€2,185 | -28.7% |
| Furniture and vehicles | 24 | €3,831 | €2,904 | -€927 | -24.2% |
| Current assets | 29/58 | €397,691 | €103,947 | -€293,745 | -73.9% |
| Amounts receivable within one year | 40/41 | €366,239 | €86,660 | -€279,579 | -76.3% |
| Trade receivables | 40 | €337,630 | €40,317 | -€297,313 | -88.1% |
| Other amounts receivable | 41 | €28,609 | €46,343 | +€17,734 | +62.0% |
| Cash at bank and in hand | 54/58 | €16,437 | €17,272 | +€834 | +5.1% |
| Deferred charges and accrued income | 490/1 | €15,015 | €15 | -€15,001 | -99.9% |
| Total equity and liabilities | 10/49 | €684,440 | €372,034 | -€312,406 | -45.6% |
| Equity | 10/15 | -€1,889 | €21,422 | +€23,311 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €2,830 | +€971 | +52.2% |
| Distributable reserves | 133 | €1,859 | €2,830 | +€971 | +52.2% |
| Profit (loss) carried forward | 14 | -€22,340 | - | +€22,340 | |
| Amounts payable | 17/49 | €686,329 | €350,612 | -€335,717 | -48.9% |
| Amounts payable after more than one year | 17 | €341,770 | €314,795 | -€26,975 | -7.9% |
| Financial debts | 170/4 | €341,770 | €314,795 | -€26,975 | -7.9% |
| Amounts payable within one year | 42/48 | €344,559 | €35,817 | -€308,742 | -89.6% |
| Current portion of amounts payable after more than one year | 42 | €33,697 | €24,810 | -€8,887 | -26.4% |
| Trade debts | 44 | €11,828 | €6,726 | -€5,102 | -43.1% |
| Suppliers | 440/4 | €11,828 | €6,726 | -€5,102 | -43.1% |
| Taxes, remuneration and social security | 45 | €5,883 | €2,980 | -€2,903 | -49.3% |
| Taxes | 450/3 | €3,167 | €2,980 | -€187 | -5.9% |
| Remuneration and social security | 454/9 | €2,716 | - | -€2,716 | |
| Other amounts payable | 47/48 | €293,151 | €1,301 | -€291,850 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,178 | €18,662 | -€2,516 | -11.9% |
| Other operating charges | 640/8 | €3,409 | €4,485 | +€1,076 | +31.6% |
| Gross operating margin | 9900 | €67,589 | €76,768 | +€9,179 | +13.6% |
| Operating profit (loss) | 9901 | €43,002 | €53,622 | +€10,620 | +24.7% |
| Financial income | 75/76B | €1 | €2 | +€1 | +236% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +236% |
| Financial charges | 65/66B | €24,097 | €22,461 | -€1,636 | -6.8% |
| Recurring financial charges | 65 | €24,097 | €22,461 | -€1,636 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €18,905 | €31,163 | +€12,258 | +64.8% |
| Income taxes | 67/77 | - | €5,993 | +€5,993 | |
| Profit (loss) for the period | 9904 | €18,905 | €25,170 | +€6,265 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,905 | €25,170 | +€6,265 | +33.1% |
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 19 October 2026 via checked.be.