DILLEN JEAN: 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 JEAN
Largest movements
- Tangible fixed assets -€23,845
down €23,845 (-71.4%), from €33,378 to €9,533
of which Furniture and vehicles: -€13,182
- Cash -€16,592
down €16,592 (-85.1%), from €19,501 to €2,909
mainly Other debts (-€36,782) and Trade debts (-€9,513)
- Receivables within one year -€15,283
down €15,283 (-11.3%), from €135,271 to €119,988
of which Trade receivables: -€13,965
- Intangible fixed assets -€3,998
down €3,998 (-10.3%), from €38,969 to €34,972
- Other debts -€36,782
down €36,782 (-94.5%), from €38,929 to €2,147
- Trade debts -€9,513
down €9,513 (-7.8%), from €121,976 to €112,463
- Debts after one year -€6,747
down €6,747 (-100%), from €6,747 to €0
- Current portion of long-term debt -€3,864
down €3,864 (-100%), from €3,864 to €0
- Profit (loss) carried forward -€2,570
new in 2025: -€2,570
- Gross operating margin -€30,555
down €30,555 (-31.0%), from €98,502 to €67,946
- Taxes -€15,637
down €15,637 (-85.8%), from €18,232 to €2,595
- Staff costs +€5,899
up €5,899 (+16.3%), from €36,205 to €42,104
- Financial charges +€2,672
up €2,672 (+72.9%), from €3,667 to €6,339
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 | €233,325 | €174,061 | -€59,263 | -25.4% |
| Formation expenses | 20 | €45 | €0 | -€45 | -100% |
| Fixed assets | 21/28 | €72,348 | €44,505 | -€27,843 | -38.5% |
| Intangible fixed assets | 21 | €38,969 | €34,972 | -€3,998 | -10.3% |
| Tangible fixed assets | 22/27 | €33,378 | €9,533 | -€23,845 | -71.4% |
| Furniture and vehicles | 24 | €21,078 | €7,896 | -€13,182 | -62.5% |
| Leasing and similar rights | 25 | €10,185 | €0 | -€10,185 | -100% |
| Other tangible fixed assets | 26 | €2,115 | €1,638 | -€477 | -22.6% |
| Current assets | 29/58 | €160,932 | €129,556 | -€31,376 | -19.5% |
| Amounts receivable within one year | 40/41 | €135,271 | €119,988 | -€15,283 | -11.3% |
| Trade receivables | 40 | €132,176 | €118,211 | -€13,965 | -10.6% |
| Other amounts receivable | 41 | €3,095 | €1,777 | -€1,318 | -42.6% |
| Cash at bank and in hand | 54/58 | €19,501 | €2,909 | -€16,592 | -85.1% |
| Deferred charges and accrued income | 490/1 | €6,161 | €6,659 | +€498 | +8.1% |
| Total equity and liabilities | 10/49 | €233,325 | €174,061 | -€59,263 | -25.4% |
| Equity | 10/15 | €35,098 | €32,528 | -€2,570 | -7.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €31,598 | €31,598 | = | 0.0% |
| Distributable reserves | 133 | €31,598 | €31,598 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,570 | -€2,570 | |
| Amounts payable | 17/49 | €198,226 | €141,533 | -€56,693 | -28.6% |
| Amounts payable after more than one year | 17 | €6,747 | €0 | -€6,747 | -100% |
| Financial debts | 170/4 | €6,747 | €0 | -€6,747 | -100% |
| Amounts payable within one year | 42/48 | €190,979 | €141,533 | -€49,446 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €3,864 | €0 | -€3,864 | -100% |
| Financial debts | 43 | €14,918 | €16,281 | +€1,363 | +9.1% |
| Credit institutions | 430/8 | €918 | €16,281 | +€15,363 | +1,673% |
| Other loans | 439 | €14,000 | €0 | -€14,000 | -100% |
| Trade debts | 44 | €121,976 | €112,463 | -€9,513 | -7.8% |
| Suppliers | 440/4 | €121,976 | €112,463 | -€9,513 | -7.8% |
| Taxes, remuneration and social security | 45 | €11,291 | €10,642 | -€649 | -5.7% |
| Taxes | 450/3 | €4,601 | €5,305 | +€703 | +15.3% |
| Remuneration and social security | 454/9 | €6,690 | €5,338 | -€1,352 | -20.2% |
| Other amounts payable | 47/48 | €38,929 | €2,147 | -€36,782 | -94.5% |
| Accrued charges and deferred income | 492/3 | €500 | €0 | -€500 | -100% |
| Remuneration, social security and pensions | 62 | €36,205 | €42,104 | +€5,899 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,729 | €7,176 | -€553 | -7.2% |
| Other operating charges | 640/8 | €1,169 | €1,579 | +€410 | +35.0% |
| Non-recurring operating charges | 66A | - | €10,809 | +€10,809 | |
| Gross operating margin | 9900 | €98,502 | €67,946 | -€30,555 | -31.0% |
| Operating profit (loss) | 9901 | €53,398 | €6,278 | -€47,120 | -88.2% |
| Financial income | 75/76B | €99 | €86 | -€13 | -13.1% |
| Recurring financial income | 75 | €99 | €86 | -€13 | -13.1% |
| Financial charges | 65/66B | €3,667 | €6,339 | +€2,672 | +72.9% |
| Recurring financial charges | 65 | €3,667 | €6,339 | +€2,672 | +72.9% |
| Profit (loss) for the period before taxes | 9903 | €49,830 | €25 | -€49,805 | -100.0% |
| Income taxes | 67/77 | €18,232 | €2,595 | -€15,637 | -85.8% |
| Profit (loss) for the period | 9904 | €31,598 | -€2,570 | -€34,169 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,598 | -€2,570 | -€34,169 |
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 15 October 2026 via checked.be.