DILLEX: 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.
DILLEX
Largest movements
- Receivables within one year +€31,961
up €31,961 (+28.8%), from €110,834 to €142,795
of which Trade receivables: +€32,696
- Cash +€12,820
up €12,820 (+81.9%), from €15,649 to €28,469
mainly Tax, wage and social debts (+€22,597) and Net result for the year (+€20,552)
- Tax, wage and social debts +€22,597
up €22,597 (+107.1%), from €21,095 to €43,692
- Reserves +€18,000
up €18,000 (+25.1%), from €71,799 to €89,799
of which Distributable reserves: +€18,000
- Profit (loss) carried forward +€2,552
up €2,552 (+10.3%), from €24,821 to €27,373
- Trade debts +€2,210
up €2,210 (+77.9%), from €2,836 to €5,046
- Gross operating margin -€28,411
down €28,411 (-48.9%), from €58,082 to €29,672
- Taxes -€10,997
down €10,997 (-54.2%), from €20,288 to €9,291
- Financial income +€987
up €987 (+705135.7%), from €0 to €987
- Write-downs -€675
no longer reported in 2025 (was €675)
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 | €126,752 | €172,110 | +€45,358 | +35.8% |
| Current assets | 29/58 | €126,752 | €172,110 | +€45,358 | +35.8% |
| Amounts receivable within one year | 40/41 | €110,834 | €142,795 | +€31,961 | +28.8% |
| Trade receivables | 40 | €85,197 | €117,892 | +€32,696 | +38.4% |
| Other amounts receivable | 41 | €25,638 | €24,903 | -€735 | -2.9% |
| Cash at bank and in hand | 54/58 | €15,649 | €28,469 | +€12,820 | +81.9% |
| Deferred charges and accrued income | 490/1 | €269 | €846 | +€577 | +214.9% |
| Total equity and liabilities | 10/49 | €126,752 | €172,110 | +€45,358 | +35.8% |
| Equity | 10/15 | €102,821 | €123,372 | +€20,552 | +20.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €71,799 | €89,799 | +€18,000 | +25.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,939 | €34,939 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €53,000 | +€18,000 | +51.4% |
| Profit (loss) carried forward | 14 | €24,821 | €27,373 | +€2,552 | +10.3% |
| Amounts payable | 17/49 | €23,931 | €48,738 | +€24,807 | +103.7% |
| Amounts payable within one year | 42/48 | €23,931 | €48,738 | +€24,807 | +103.7% |
| Trade debts | 44 | €2,836 | €5,046 | +€2,210 | +77.9% |
| Suppliers | 440/4 | €2,836 | €5,046 | +€2,210 | +77.9% |
| Taxes, remuneration and social security | 45 | €21,095 | €43,692 | +€22,597 | +107.1% |
| Taxes | 450/3 | €21,095 | €43,692 | +€22,597 | +107.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €675 | - | -€675 | |
| Other operating charges | 640/8 | €392 | €458 | +€65 | +16.7% |
| Gross operating margin | 9900 | €58,082 | €29,672 | -€28,411 | -48.9% |
| Operating profit (loss) | 9901 | €57,015 | €29,214 | -€27,801 | -48.8% |
| Financial income | 75/76B | €0 | €987 | +€987 | +705135.7% |
| Recurring financial income | 75 | €0 | €987 | +€987 | +705135.7% |
| Financial charges | 65/66B | €299 | €359 | +€60 | +20.1% |
| Recurring financial charges | 65 | €299 | €359 | +€60 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €56,716 | €29,843 | -€26,873 | -47.4% |
| Income taxes | 67/77 | €20,288 | €9,291 | -€10,997 | -54.2% |
| Profit (loss) for the period | 9904 | €36,428 | €20,552 | -€15,877 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,428 | €20,552 | -€15,877 | -43.6% |
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.