DILLES: 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.
DILLES
Largest movements
- Tangible fixed assets +€43,951
up €43,951 (+22.1%), from €198,872 to €242,823
of which Plant, machinery and equipment: +€62,849
- Cash +€43,108
up €43,108 (+30.4%), from €141,627 to €184,735
mainly Net result for the year (+€225,270) and Depreciation (+€45,763)
- Reserves +€120,322
up €120,322 (+10.1%), from €1.2m to €1.3m
- Current portion of long-term debt -€37,492
down €37,492 (-87.9%), from €42,665 to €5,173
- Tax, wage and social debts +€14,410
up €14,410 (+227%), from €6,345 to €20,755
of which Taxes: +€14,071
- Financial income +€22,751
up €22,751 (+20.2%), from €112,826 to €135,578
- Gross operating margin +€18,538
up €18,538 (+10.3%), from €180,089 to €198,627
- Taxes +€7,412
up €7,412 (+13.7%), from €54,107 to €61,519
- Depreciation +€5,572
up €5,572 (+13.9%), from €40,191 to €45,763
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 | €1,350,725 | €1,437,868 | +€87,143 | +6.5% |
| Fixed assets | 21/28 | €1,054,419 | €1,098,370 | +€43,951 | +4.2% |
| Tangible fixed assets | 22/27 | €198,872 | €242,823 | +€43,951 | +22.1% |
| Plant, machinery and equipment | 23 | €131,069 | €193,918 | +€62,849 | +48.0% |
| Furniture and vehicles | 24 | €63,516 | €48,905 | -€14,612 | -23.0% |
| Leasing and similar rights | 25 | €4,286 | €0 | -€4,286 | -100% |
| Financial fixed assets | 28 | €855,547 | €855,547 | = | 0.0% |
| Current assets | 29/58 | €296,306 | €339,498 | +€43,192 | +14.6% |
| Amounts receivable within one year | 40/41 | €4,739 | €4,823 | +€84 | +1.8% |
| Trade receivables | 40 | €4,739 | €4,823 | +€84 | +1.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €149,940 | €149,940 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €141,627 | €184,735 | +€43,108 | +30.4% |
| Total equity and liabilities | 10/49 | €1,350,725 | €1,437,868 | +€87,143 | +6.5% |
| Equity | 10/15 | €1,270,571 | €1,390,892 | +€120,322 | +9.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,197,072 | €1,317,394 | +€120,322 | +10.1% |
| Distributable reserves | 133 | €1,197,072 | €1,317,394 | +€120,322 | +10.1% |
| Profit (loss) carried forward | 14 | €61,099 | €61,099 | = | 0.0% |
| Provisions and deferred taxes | 16 | €17,500 | €17,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €17,500 | €17,500 | = | 0.0% |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €17,500 | €17,500 | = | 0.0% |
| Amounts payable | 17/49 | €62,655 | €29,475 | -€33,179 | -53.0% |
| Amounts payable after more than one year | 17 | €8,529 | €0 | -€8,529 | -100% |
| Financial debts | 170/4 | €8,529 | €0 | -€8,529 | -100% |
| Amounts payable within one year | 42/48 | €54,126 | €29,475 | -€24,650 | -45.5% |
| Current portion of amounts payable after more than one year | 42 | €42,665 | €5,173 | -€37,492 | -87.9% |
| Trade debts | 44 | €2,115 | €745 | -€1,369 | -64.7% |
| Suppliers | 440/4 | €2,115 | €745 | -€1,369 | -64.7% |
| Taxes, remuneration and social security | 45 | €6,345 | €20,755 | +€14,410 | +227% |
| Taxes | 450/3 | €5,970 | €20,041 | +€14,071 | +236% |
| Remuneration and social security | 454/9 | €375 | €715 | +€340 | +90.5% |
| Other amounts payable | 47/48 | €3,002 | €2,802 | -€200 | -6.7% |
| Non-recurring operating income | 76A | €4,530 | €15,714 | +€11,184 | +247% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,191 | €45,763 | +€5,572 | +13.9% |
| Other operating charges | 640/8 | €1,577 | €1,189 | -€388 | -24.6% |
| Gross operating margin | 9900 | €180,089 | €198,627 | +€18,538 | +10.3% |
| Operating profit (loss) | 9901 | €138,321 | €151,675 | +€13,355 | +9.7% |
| Financial income | 75/76B | €112,826 | €135,578 | +€22,751 | +20.2% |
| Recurring financial income | 75 | €112,826 | €135,578 | +€22,751 | +20.2% |
| Financial charges | 65/66B | €1,152 | €464 | -€687 | -59.7% |
| Recurring financial charges | 65 | €1,152 | €464 | -€687 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | €249,996 | €286,789 | +€36,793 | +14.7% |
| Income taxes | 67/77 | €54,107 | €61,519 | +€7,412 | +13.7% |
| Profit (loss) for the period | 9904 | €195,889 | €225,270 | +€29,381 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €195,889 | €225,270 | +€29,381 | +15.0% |
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 21 October 2026 via checked.be.