DILLEN: 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.
DILLEN
Largest movements
- Cash +€36,743
up €36,743 (+44.2%), from €83,184 to €119,926
mainly Net result for the year (+€43,867) and Depreciation (+€6,376)
- Receivables within one year +€12,393
up €12,393 (+15.9%), from €77,801 to €90,194
of which Trade receivables: +€19,230
- Tangible fixed assets -€6,376
down €6,376 (-61.2%), from €10,412 to €4,036
- Current investments -€4,332
down €4,332 (-3.7%), from €117,601 to €113,269
- Reserves +€43,867
up €43,867 (+18.3%), from €239,510 to €283,377
- Other debts -€17,395
no longer reported in 2025 (was €17,395)
- Accrued charges and deferred income +€5,000
new in 2025: €5,000
- Gross operating margin +€10,066
up €10,066 (+13.5%), from €74,378 to €84,444
- Financial income +€5,253
up €5,253 (+647.6%), from €811 to €6,065
of which Financial income: +€5,318
- Taxes +€2,715
up €2,715 (+14.5%), from €18,746 to €21,461
- Staff costs +€1,724
up €1,724 (+13.4%), from €12,912 to €14,636
- Other operating charges +€1,107
up €1,107 (+66.7%), from €1,659 to €2,767
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 | €300,340 | €335,677 | +€35,337 | +11.8% |
| Fixed assets | 21/28 | €18,227 | €11,851 | -€6,376 | -35.0% |
| Tangible fixed assets | 22/27 | €10,412 | €4,036 | -€6,376 | -61.2% |
| Furniture and vehicles | 24 | €10,412 | €4,036 | -€6,376 | -61.2% |
| Financial fixed assets | 28 | €7,815 | €7,815 | = | 0.0% |
| Current assets | 29/58 | €282,113 | €323,826 | +€41,714 | +14.8% |
| Stocks and contracts in progress | 3 | €2,819 | - | -€2,819 | |
| Stocks | 30/36 | €2,819 | - | -€2,819 | |
| Amounts receivable within one year | 40/41 | €77,801 | €90,194 | +€12,393 | +15.9% |
| Trade receivables | 40 | €47,885 | €67,116 | +€19,230 | +40.2% |
| Other amounts receivable | 41 | €29,916 | €23,078 | -€6,837 | -22.9% |
| Current investments | 50/53 | €117,601 | €113,269 | -€4,332 | -3.7% |
| Cash at bank and in hand | 54/58 | €83,184 | €119,926 | +€36,743 | +44.2% |
| Deferred charges and accrued income | 490/1 | €709 | €437 | -€272 | -38.3% |
| Total equity and liabilities | 10/49 | €300,340 | €335,677 | +€35,337 | +11.8% |
| Equity | 10/15 | €240,510 | €284,377 | +€43,867 | +18.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €239,510 | €283,377 | +€43,867 | +18.3% |
| Distributable reserves | 133 | €239,510 | €283,377 | +€43,867 | +18.3% |
| Profit (loss) carried forward | 14 | €0 | - | -€0 | |
| Amounts payable | 17/49 | €59,830 | €51,300 | -€8,530 | -14.3% |
| Amounts payable within one year | 42/48 | €59,830 | €46,300 | -€13,530 | -22.6% |
| Financial debts | 43 | €2,874 | €2,860 | -€13 | -0.5% |
| Credit institutions | 430/8 | €2,874 | €2,860 | -€13 | -0.5% |
| Trade debts | 44 | €22,122 | €22,704 | +€583 | +2.6% |
| Suppliers | 440/4 | €22,122 | €22,704 | +€583 | +2.6% |
| Taxes, remuneration and social security | 45 | €17,440 | €20,735 | +€3,296 | +18.9% |
| Taxes | 450/3 | €14,369 | €17,867 | +€3,498 | +24.3% |
| Remuneration and social security | 454/9 | €3,071 | €2,868 | -€202 | -6.6% |
| Other amounts payable | 47/48 | €17,395 | - | -€17,395 | |
| Accrued charges and deferred income | 492/3 | - | €5,000 | +€5,000 | |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €12,912 | €14,636 | +€1,724 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,017 | €6,376 | +€359 | +6.0% |
| Other operating charges | 640/8 | €1,659 | €2,767 | +€1,107 | +66.7% |
| Gross operating margin | 9900 | €74,378 | €84,444 | +€10,066 | +13.5% |
| Operating profit (loss) | 9901 | €53,789 | €60,664 | +€6,875 | +12.8% |
| Financial income | 75/76B | €811 | €6,065 | +€5,253 | +647.6% |
| Recurring financial income | 75 | €186 | €5,504 | +€5,318 | +2853.8% |
| Non-recurring financial income | 76B | €625 | €560 | -€65 | -10.4% |
| Financial charges | 65/66B | €1,001 | €1,401 | +€399 | +39.9% |
| Recurring financial charges | 65 | €1,001 | €1,401 | +€399 | +39.9% |
| Profit (loss) for the period before taxes | 9903 | €53,599 | €65,328 | +€11,730 | +21.9% |
| Income taxes | 67/77 | €18,746 | €21,461 | +€2,715 | +14.5% |
| Profit (loss) for the period | 9904 | €34,852 | €43,867 | +€9,015 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,852 | €43,867 | +€9,015 | +25.9% |
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 5 October 2026 via checked.be.