Diliviri: 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.
Diliviri
Largest movements
- Receivables within one year -€1.7m
down €1.7m (-83.6%), from €2.0m to €335,139
of which Other amounts receivable: -€1.8m
- Financial fixed assets -€1.5m
no longer reported in 2025 (was €1.5m)
- Other debts -€3.5m
no longer reported in 2025 (was €3.5m)
- Reserves +€185,800
up €185,800 (+2,266%), from €8,200 to €194,000
of which Distributable reserves: +€185,800
- Trade debts +€73,542
up €73,542 (+2,010%), from €3,659 to €77,202
- Financial income -€2.9m
down €2.9m (-75.7%), from €3.9m to €942,878
of which Financial income: -€2.1m
- Purchases and services +€260,801
up €260,801 (+517%), from €50,485 to €311,286
- Gross operating margin -€220,589
down €220,589, from €129,740 to -€90,849
- Financial charges -€218,558
down €218,558 (-98.8%), from €221,117 to €2,559
of which Non-recurring financial charges: -€163,770
- Turnover +€116,448
up €116,448 (+308%), from €37,792 to €154,240
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 | €3,585,101 | €342,732 | -€3.2m | -90.4% |
| Fixed assets | 21/28 | €1,536,125 | €114 | -€1.5m | -100.0% |
| Tangible fixed assets | 22/27 | €575 | €114 | -€461 | -80.2% |
| Plant, machinery and equipment | 23 | €575 | €114 | -€461 | -80.2% |
| Financial fixed assets | 28 | €1,535,550 | - | -€1.5m | |
| Current assets | 29/58 | €2,048,975 | €342,618 | -€1.7m | -83.3% |
| Amounts receivable within one year | 40/41 | €2,042,188 | €335,139 | -€1.7m | -83.6% |
| Trade receivables | 40 | €5,163 | €85,335 | +€80,172 | +1,553% |
| Other amounts receivable | 41 | €2,037,026 | €249,805 | -€1.8m | -87.7% |
| Cash at bank and in hand | 54/58 | €6,737 | €6,450 | -€288 | -4.3% |
| Deferred charges and accrued income | 490/1 | €50 | €1,029 | +€980 | +1,963% |
| Total equity and liabilities | 10/49 | €3,585,101 | €342,732 | -€3.2m | -90.4% |
| Equity | 10/15 | €70,382 | €256,023 | +€185,641 | +264% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €8,200 | €194,000 | +€185,800 | +2,266% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €187,800 | +€185,800 | +9,290% |
| Profit (loss) carried forward | 14 | €182 | €23 | -€159 | -87.6% |
| Provisions and deferred taxes | 16 | - | €137 | +€137 | |
| Provisions for liabilities and charges | 160/5 | - | €137 | +€137 | |
| Pensions and similar obligations | 160 | - | €137 | +€137 | |
| Amounts payable | 17/49 | €3,514,719 | €86,572 | -€3.4m | -97.5% |
| Amounts payable within one year | 42/48 | €3,514,719 | €86,572 | -€3.4m | -97.5% |
| Trade debts | 44 | €3,659 | €77,202 | +€73,542 | +2,010% |
| Suppliers | 440/4 | €3,659 | €77,202 | +€73,542 | +2,010% |
| Taxes, remuneration and social security | 45 | €11,059 | €9,371 | -€1,689 | -15.3% |
| Taxes | 450/3 | €2,366 | €489 | -€1,877 | -79.3% |
| Remuneration and social security | 454/9 | €8,693 | €8,882 | +€189 | +2.2% |
| Other amounts payable | 47/48 | €3,500,000 | - | -€3.5m | |
| Turnover | 70 | €37,792 | €154,240 | +€116,448 | +308% |
| Non-recurring operating income | 76A | €72,466 | - | -€72,466 | |
| Goods, raw materials, services and sundry goods | 60/61 | €50,485 | €311,286 | +€260,801 | +517% |
| Remuneration, social security and pensions | 62 | €52,792 | €61,520 | +€8,729 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €461 | €461 | -€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €137 | +€137 | |
| Other operating charges | 640/8 | €1,842 | €1,500 | -€342 | -18.5% |
| Gross operating margin | 9900 | €129,740 | -€90,849 | -€220,589 | |
| Operating profit (loss) | 9901 | €74,646 | -€154,467 | -€229,113 | |
| Financial income | 75/76B | €3,887,666 | €942,878 | -€2.9m | -75.7% |
| Recurring financial income | 75 | €2,128,360 | €15,676 | -€2.1m | -99.3% |
| Non-recurring financial income | 76B | €1,759,307 | €927,202 | -€832,105 | -47.3% |
| Financial charges | 65/66B | €221,117 | €2,559 | -€218,558 | -98.8% |
| Recurring financial charges | 65 | €57,347 | €2,559 | -€54,788 | -95.5% |
| Non-recurring financial charges | 66B | €163,770 | - | -€163,770 | |
| Profit (loss) for the period before taxes | 9903 | €3,741,195 | €785,851 | -€3.0m | -79.0% |
| Income taxes | 67/77 | €179 | €210 | +€31 | +17.2% |
| Profit (loss) for the period | 9904 | €3,741,015 | €785,641 | -€3.0m | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,741,015 | €785,641 | -€3.0m | -79.0% |
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 16 October 2026 via checked.be.