DILLEN MAT: 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 MAT
Largest movements
- Receivables within one year +€12,484
up €12,484 (+27.0%), from €46,194 to €58,678
of which Other amounts receivable: +€27,722
- Tangible fixed assets -€5,117
down €5,117 (-25.7%), from €19,924 to €14,807
of which Furniture and vehicles: -€4,843
- Deferred charges and accrued income -€2,641
no longer reported in 2025 (was €2,641)
- Tax, wage and social debts +€13,474
up €13,474 (+107%), from €12,573 to €26,047
of which Taxes: +€20,627
- Other debts -€10,022
no longer reported in 2025 (was €10,022)
- Debts after one year -€7,227
down €7,227 (-56.3%), from €12,829 to €5,602
- Profit (loss) carried forward +€4,423
up €4,423 (+27.2%), from €16,284 to €20,707
- Trade debts +€3,767
up €3,767 (+21.2%), from €17,774 to €21,541
- Gross operating margin -€9,097
down €9,097 (-5.1%), from €179,927 to €170,830
- Turnover -€9,009
down €9,009 (-2.6%), from €351,701 to €342,692
- Financial charges -€3,674
down €3,674 (-74.9%), from €4,902 to €1,228
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 | €79,441 | €84,854 | +€5,413 | +6.8% |
| Fixed assets | 21/28 | €19,924 | €14,807 | -€5,117 | -25.7% |
| Tangible fixed assets | 22/27 | €19,924 | €14,807 | -€5,117 | -25.7% |
| Plant, machinery and equipment | 23 | €552 | €278 | -€274 | -49.6% |
| Furniture and vehicles | 24 | €19,372 | €14,529 | -€4,843 | -25.0% |
| Current assets | 29/58 | €59,517 | €70,047 | +€10,530 | +17.7% |
| Stocks and contracts in progress | 3 | €5,219 | €5,219 | = | 0.0% |
| Stocks | 30/36 | €5,219 | €5,219 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,194 | €58,678 | +€12,484 | +27.0% |
| Trade receivables | 40 | €45,185 | €29,947 | -€15,238 | -33.7% |
| Other amounts receivable | 41 | €1,009 | €28,731 | +€27,722 | +2,747% |
| Cash at bank and in hand | 54/58 | €5,463 | €6,150 | +€687 | +12.6% |
| Deferred charges and accrued income | 490/1 | €2,641 | - | -€2,641 | |
| Total equity and liabilities | 10/49 | €79,441 | €84,854 | +€5,413 | +6.8% |
| Equity | 10/15 | €19,284 | €23,707 | +€4,423 | +22.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,284 | €20,707 | +€4,423 | +27.2% |
| Amounts payable | 17/49 | €60,157 | €61,147 | +€990 | +1.6% |
| Amounts payable after more than one year | 17 | €12,829 | €5,602 | -€7,227 | -56.3% |
| Financial debts | 170/4 | €12,829 | €5,602 | -€7,227 | -56.3% |
| Amounts payable within one year | 42/48 | €47,328 | €54,815 | +€7,487 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €6,959 | €7,227 | +€268 | +3.9% |
| Trade debts | 44 | €17,774 | €21,541 | +€3,767 | +21.2% |
| Suppliers | 440/4 | €17,774 | €21,541 | +€3,767 | +21.2% |
| Taxes, remuneration and social security | 45 | €12,573 | €26,047 | +€13,474 | +107% |
| Taxes | 450/3 | €5,420 | €26,047 | +€20,627 | +381% |
| Remuneration and social security | 454/9 | €7,153 | - | -€7,153 | |
| Other amounts payable | 47/48 | €10,022 | - | -€10,022 | |
| Accrued charges and deferred income | 492/3 | - | €730 | +€730 | |
| Turnover | 70 | €351,701 | €342,692 | -€9,009 | -2.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €171,776 | €171,861 | +€85 | 0.0% |
| Remuneration, social security and pensions | 62 | €151,529 | €149,283 | -€2,246 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,118 | €5,117 | -€1 | 0.0% |
| Other operating charges | 640/8 | €2,968 | €1,559 | -€1,409 | -47.5% |
| Gross operating margin | 9900 | €179,927 | €170,830 | -€9,097 | -5.1% |
| Operating profit (loss) | 9901 | €20,312 | €14,871 | -€5,441 | -26.8% |
| Financial charges | 65/66B | €4,902 | €1,228 | -€3,674 | -74.9% |
| Recurring financial charges | 65 | €4,902 | €1,228 | -€3,674 | -74.9% |
| Profit (loss) for the period before taxes | 9903 | €15,410 | €13,643 | -€1,767 | -11.5% |
| Income taxes | 67/77 | €7,111 | €9,219 | +€2,108 | +29.6% |
| Profit (loss) for the period | 9904 | €8,299 | €4,424 | -€3,875 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,299 | €4,424 | -€3,875 | -46.7% |
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 21 October 2026 via checked.be.