DILISSEN: 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.
DILISSEN
Largest movements
- Cash +€358,097
up €358,097 (+57.2%), from €625,643 to €983,740
mainly Depreciation (+€1.1m) and Net result for the year (+€976,563)
- Current investments +€300,000
new in 2025: €300,000
- Receivables within one year +€148,984
up €148,984 (+7.4%), from €2.0m to €2.2m
of which Other amounts receivable: +€557,414
- Stocks and contracts +€72,575
up €72,575 (+39.2%), from €185,165 to €257,740
of which Contracts in progress: +€70,000
- Reserves +€976,563
up €976,563 (+33.7%), from €2.9m to €3.9m
of which Distributable reserves: +€749,473
- Current portion of long-term debt +€261,542
up €261,542 (+55.7%), from €469,674 to €731,216
- Tax, wage and social debts -€170,428
down €170,428 (-76.9%), from €221,577 to €51,150
of which Taxes: -€172,691
- Debts after one year -€99,296
down €99,296 (-8.8%), from €1.1m to €1.0m
of which Financial debts: -€99,296
- Turnover -€9.6m
no longer reported in 2025 (was €9.6m)
- Purchases and services -€4.3m
no longer reported in 2025 (was €4.3m)
- Financial income +€538,953
up €538,953 (+430%), from €125,416 to €664,369
of which Non-recurring financial income: +€592,286
- Gross operating margin +€248,621
up €248,621 (+8.3%), from €3.0m to €3.2m
- Depreciation +€220,151
up €220,151 (+24.2%), from €910,248 to €1.1m
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 | €6,210,171 | €7,210,026 | +€999,855 | +16.1% |
| Fixed assets | 21/28 | €3,183,487 | €3,247,426 | +€63,939 | +2.0% |
| Tangible fixed assets | 22/27 | €3,169,613 | €3,233,552 | +€63,939 | +2.0% |
| Land and buildings | 22 | €272,195 | €313,072 | +€40,877 | +15.0% |
| Plant, machinery and equipment | 23 | €1,588,295 | €1,567,582 | -€20,713 | -1.3% |
| Furniture and vehicles | 24 | €653,655 | €671,597 | +€17,942 | +2.7% |
| Leasing and similar rights | 25 | €655,468 | €681,301 | +€25,833 | +3.9% |
| Financial fixed assets | 28 | €13,874 | €13,874 | = | 0.0% |
| Current assets | 29/58 | €3,026,683 | €3,962,600 | +€935,916 | +30.9% |
| Stocks and contracts in progress | 3 | €185,165 | €257,740 | +€72,575 | +39.2% |
| Stocks | 30/36 | €25,165 | €27,740 | +€2,575 | +10.2% |
| Contracts in progress | 37 | €160,000 | €230,000 | +€70,000 | +43.8% |
| Amounts receivable within one year | 40/41 | €2,025,864 | €2,174,849 | +€148,984 | +7.4% |
| Trade receivables | 40 | €1,640,377 | €1,231,947 | -€408,430 | -24.9% |
| Other amounts receivable | 41 | €385,487 | €942,902 | +€557,414 | +145% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €625,643 | €983,740 | +€358,097 | +57.2% |
| Deferred charges and accrued income | 490/1 | €190,011 | €246,271 | +€56,260 | +29.6% |
| Total equity and liabilities | 10/49 | €6,210,171 | €7,210,026 | +€999,855 | +16.1% |
| Equity | 10/15 | €2,913,195 | €3,889,758 | +€976,563 | +33.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,894,595 | €3,871,158 | +€976,563 | +33.7% |
| Tax-exempt reserves | 132 | €29,327 | €256,417 | +€227,090 | +774% |
| Distributable reserves | 133 | €2,865,268 | €3,614,741 | +€749,473 | +26.2% |
| Provisions and deferred taxes | 16 | €9,776 | €1,272 | -€8,503 | -87.0% |
| Deferred taxes | 168 | €9,776 | €1,272 | -€8,503 | -87.0% |
| Amounts payable | 17/49 | €3,287,200 | €3,318,996 | +€31,796 | +1.0% |
| Amounts payable after more than one year | 17 | €1,125,151 | €1,025,855 | -€99,296 | -8.8% |
| Financial debts | 170/4 | €1,124,703 | €1,025,408 | -€99,296 | -8.8% |
| Other amounts payable | 178/9 | €448 | €448 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,162,049 | €2,293,141 | +€131,091 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €469,674 | €731,216 | +€261,542 | +55.7% |
| Trade debts | 44 | €908,975 | €903,673 | -€5,302 | -0.6% |
| Suppliers | 440/4 | €908,975 | €903,673 | -€5,302 | -0.6% |
| Taxes, remuneration and social security | 45 | €221,577 | €51,150 | -€170,428 | -76.9% |
| Taxes | 450/3 | €182,542 | €9,851 | -€172,691 | -94.6% |
| Remuneration and social security | 454/9 | €39,035 | €41,299 | +€2,264 | +5.8% |
| Other amounts payable | 47/48 | €561,823 | €607,102 | +€45,279 | +8.1% |
| Turnover | 70 | €9,607,545 | - | -€9.6m | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,293,420 | - | -€4.3m | |
| Remuneration, social security and pensions | 62 | €1,158,032 | €1,364,161 | +€206,129 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €910,248 | €1,130,399 | +€220,151 | +24.2% |
| Other operating charges | 640/8 | €73,528 | €56,635 | -€16,893 | -23.0% |
| Gross operating margin | 9900 | €2,991,921 | €3,240,542 | +€248,621 | +8.3% |
| Operating profit (loss) | 9901 | €850,113 | €689,347 | -€160,766 | -18.9% |
| Financial income | 75/76B | €125,416 | €664,369 | +€538,953 | +430% |
| Recurring financial income | 75 | €110,272 | €56,939 | -€53,333 | -48.4% |
| Non-recurring financial income | 76B | €15,144 | €607,430 | +€592,286 | +3,911% |
| Financial charges | 65/66B | €58,230 | €59,696 | +€1,466 | +2.5% |
| Recurring financial charges | 65 | €38,035 | €50,156 | +€12,121 | +31.9% |
| Non-recurring financial charges | 66B | €20,195 | €9,540 | -€10,655 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | €917,299 | €1,294,020 | +€376,720 | +41.1% |
| Transfer from deferred taxes | 780 | €8,503 | €8,503 | = | 0.0% |
| Income taxes | 67/77 | €227,510 | €325,960 | +€98,451 | +43.3% |
| Profit (loss) for the period | 9904 | €698,293 | €976,563 | +€278,270 | +39.9% |
| Transfer from tax-exempt reserves | 789 | €25,510 | €25,510 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | - | €252,600 | +€252,600 | |
| Profit (loss) for the period to be appropriated | 9905 | €723,803 | €749,473 | +€25,670 | +3.5% |
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 13 October 2026 via checked.be.