DILLEN & CLEMENT: 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.
DILLEN & CLEMENT
Largest movements
- Cash -€4,679
down €4,679 (-42.3%), from €11,055 to €6,375
mainly Net result for the year (-€4,214) and Trade debts (-€354)
- Profit (loss) carried forward -€4,214
down €4,214 (-7.4%), from -€56,756 to -€60,970
- Gross operating margin +€875
up €875 (+20.1%), from -€4,349 to -€3,474
- Other operating charges -€292
down €292 (-28.6%), from €1,022 to €729
- Financial charges -€260
down €260 (-85.7%), from €303 to €44
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 | €73,489 | €68,633 | -€4,855 | -6.6% |
| Current assets | 29/58 | €73,489 | €68,633 | -€4,855 | -6.6% |
| Amounts receivable within one year | 40/41 | €60,922 | €60,686 | -€236 | -0.4% |
| Trade receivables | 40 | - | €296 | +€296 | |
| Other amounts receivable | 41 | €60,922 | €60,390 | -€532 | -0.9% |
| Cash at bank and in hand | 54/58 | €11,055 | €6,375 | -€4,679 | -42.3% |
| Deferred charges and accrued income | 490/1 | €1,512 | €1,572 | +€60 | +4.0% |
| Total equity and liabilities | 10/49 | €73,489 | €68,633 | -€4,855 | -6.6% |
| Equity | 10/15 | -€20,664 | -€24,878 | -€4,214 | -20.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €16,092 | €16,092 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,092 | €16,092 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,756 | -€60,970 | -€4,214 | -7.4% |
| Amounts payable | 17/49 | €94,153 | €93,511 | -€642 | -0.7% |
| Amounts payable within one year | 42/48 | €94,153 | €93,511 | -€642 | -0.7% |
| Trade debts | 44 | €596 | €242 | -€354 | -59.4% |
| Suppliers | 440/4 | €596 | €242 | -€354 | -59.4% |
| Other amounts payable | 47/48 | €93,556 | €93,269 | -€288 | -0.3% |
| Other operating charges | 640/8 | €1,022 | €729 | -€292 | -28.6% |
| Gross operating margin | 9900 | -€4,349 | -€3,474 | +€875 | +20.1% |
| Operating profit (loss) | 9901 | -€5,371 | -€4,203 | +€1,167 | +21.7% |
| Financial income | 75/76B | €0 | €43 | +€42 | +14,090% |
| Recurring financial income | 75 | €0 | €43 | +€42 | +14,090% |
| Financial charges | 65/66B | €303 | €44 | -€260 | -85.7% |
| Recurring financial charges | 65 | €303 | €44 | -€260 | -85.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,674 | -€4,204 | +€1,469 | +25.9% |
| Income taxes | 67/77 | - | €9 | +€9 | |
| Profit (loss) for the period | 9904 | -€5,674 | -€4,214 | +€1,460 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,674 | -€4,214 | +€1,460 | +25.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.