DILISEBO: 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.
DILISEBO
Largest movements
- Tangible fixed assets -€5,248
down €5,248 (-30.2%), from €17,357 to €12,109
- Receivables within one year -€3,565
down €3,565 (-47.9%), from €7,444 to €3,880
of which Trade receivables: -€3,565
- Profit (loss) carried forward -€4,274
down €4,274 (-6.7%), from -€63,566 to -€67,841
- Debts after one year -€3,541
down €3,541 (-70.5%), from €5,025 to €1,483
- Other debts -€2,343
down €2,343 (-6.8%), from €34,494 to €32,151
- Trade debts +€2,189
up €2,189 (+39.7%), from €5,508 to €7,696
- Current portion of long-term debt -€1,891
down €1,891 (-34.8%), from €5,432 to €3,541
- Depreciation -€2,717
down €2,717 (-34.1%), from €7,965 to €5,248
- Gross operating margin -€1,694
down €1,694 (-22.6%), from €7,491 to €5,797
- Other operating charges +€621
up €621, from €0 to €621
- Taxes +€362
up €362 (+333%), from €109 to €471
- Financial charges +€167
up €167 (+4.7%), from €3,582 to €3,749
From the 2023 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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,951 | €16,981 | -€8,970 | -34.6% |
| Fixed assets | 21/28 | €18,257 | €13,009 | -€5,248 | -28.7% |
| Tangible fixed assets | 22/27 | €17,357 | €12,109 | -€5,248 | -30.2% |
| Land and buildings | 22 | €2,377 | €1,901 | -€475 | -20.0% |
| Plant, machinery and equipment | 23 | €3,455 | €1,609 | -€1,846 | -53.4% |
| Furniture and vehicles | 24 | €5,714 | €4,512 | -€1,201 | -21.0% |
| Other tangible fixed assets | 26 | €5,811 | €4,086 | -€1,725 | -29.7% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €7,694 | €3,972 | -€3,722 | -48.4% |
| Stocks and contracts in progress | 3 | €250 | €0 | -€250 | -100% |
| Stocks | 30/36 | €250 | €0 | -€250 | -100% |
| Amounts receivable within one year | 40/41 | €7,444 | €3,880 | -€3,565 | -47.9% |
| Trade receivables | 40 | €7,444 | €3,880 | -€3,565 | -47.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €0 | €92 | +€92 | |
| Total equity and liabilities | 10/49 | €25,951 | €16,981 | -€8,970 | -34.6% |
| Equity | 10/15 | -€43,207 | -€47,481 | -€4,274 | -9.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,809 | €1,809 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,809 | €1,809 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,809 | €1,809 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,566 | -€67,841 | -€4,274 | -6.7% |
| Amounts payable | 17/49 | €69,158 | €64,462 | -€4,696 | -6.8% |
| Amounts payable after more than one year | 17 | €5,025 | €1,483 | -€3,541 | -70.5% |
| Financial debts | 170/4 | €5,025 | €1,483 | -€3,541 | -70.5% |
| Amounts payable within one year | 42/48 | €64,133 | €62,979 | -€1,155 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €5,432 | €3,541 | -€1,891 | -34.8% |
| Financial debts | 43 | €17,660 | €19,091 | +€1,431 | +8.1% |
| Credit institutions | 430/8 | €17,660 | €19,091 | +€1,431 | +8.1% |
| Trade debts | 44 | €5,508 | €7,696 | +€2,189 | +39.7% |
| Suppliers | 440/4 | €5,508 | €7,696 | +€2,189 | +39.7% |
| Taxes, remuneration and social security | 45 | €1,039 | €499 | -€540 | -52.0% |
| Taxes | 450/3 | €1,039 | €499 | -€540 | -52.0% |
| Other amounts payable | 47/48 | €34,494 | €32,151 | -€2,343 | -6.8% |
| Remuneration, social security and pensions | 62 | €128 | €0 | -€128 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,965 | €5,248 | -€2,717 | -34.1% |
| Other operating charges | 640/8 | €0 | €621 | +€621 | |
| Gross operating margin | 9900 | €7,491 | €5,797 | -€1,694 | -22.6% |
| Operating profit (loss) | 9901 | -€602 | -€72 | +€530 | +88.1% |
| Financial income | 75/76B | €18 | €18 | -€1 | -2.9% |
| Recurring financial income | 75 | €18 | €18 | -€1 | -2.9% |
| Financial charges | 65/66B | €3,582 | €3,749 | +€167 | +4.7% |
| Recurring financial charges | 65 | €3,582 | €3,749 | +€167 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,166 | -€3,803 | +€362 | +8.7% |
| Income taxes | 67/77 | €109 | €471 | +€362 | +333% |
| Profit (loss) for the period | 9904 | -€4,274 | -€4,274 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,274 | -€4,274 | -€0 | 0.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.