DILLIËN: 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.
DILLIËN
Largest movements
- Receivables within one year -€16,883
down €16,883 (-39.2%), from €43,084 to €26,201
of which Other amounts receivable: -€12,292
- Cash +€15,506
up €15,506 (+66.3%), from €23,396 to €38,902
mainly Receivables within one year (+€16,883) and Trade debts (+€9,053)
- Tangible fixed assets -€5,735
down €5,735 (-23.9%), from €24,030 to €18,295
of which Other tangible fixed assets: -€4,508
- Deferred charges and accrued income -€3,566
down €3,566 (-59.9%), from €5,950 to €2,384
- Tax, wage and social debts -€19,415
down €19,415 (-68.5%), from €28,338 to €8,923
of which Taxes: -€22,308
- Trade debts +€9,053
up €9,053 (+1,033%), from €876 to €9,929
- Reserves +€3,764
up €3,764 (+8.4%), from €44,565 to €48,329
of which Distributable reserves: +€1,904
- Accrued charges and deferred income -€3,617
no longer reported in 2025 (was €3,617)
- Gross operating margin -€13,229
down €13,229 (-51.2%), from €25,849 to €12,620
- Other operating charges -€5,508
down €5,508 (-83.7%), from €6,582 to €1,074
- Depreciation -€886
down €886 (-13.4%), from €6,621 to €5,735
- Financial charges +€328
up €328 (+205%), from €160 to €488
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 | €96,460 | €85,782 | -€10,678 | -11.1% |
| Fixed assets | 21/28 | €24,030 | €18,295 | -€5,735 | -23.9% |
| Tangible fixed assets | 22/27 | €24,030 | €18,295 | -€5,735 | -23.9% |
| Plant, machinery and equipment | 23 | €1,300 | €650 | -€650 | -50.0% |
| Furniture and vehicles | 24 | €1,473 | €895 | -€578 | -39.2% |
| Other tangible fixed assets | 26 | €21,257 | €16,749 | -€4,508 | -21.2% |
| Current assets | 29/58 | €72,430 | €67,487 | -€4,943 | -6.8% |
| Amounts receivable within one year | 40/41 | €43,084 | €26,201 | -€16,883 | -39.2% |
| Trade receivables | 40 | €26,919 | €22,329 | -€4,590 | -17.1% |
| Other amounts receivable | 41 | €16,165 | €3,873 | -€12,292 | -76.0% |
| Cash at bank and in hand | 54/58 | €23,396 | €38,902 | +€15,506 | +66.3% |
| Deferred charges and accrued income | 490/1 | €5,950 | €2,384 | -€3,566 | -59.9% |
| Total equity and liabilities | 10/49 | €96,460 | €85,782 | -€10,678 | -11.1% |
| Equity | 10/15 | €63,165 | €66,929 | +€3,764 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,565 | €48,329 | +€3,764 | +8.4% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €44,565 | €46,469 | +€1,904 | +4.3% |
| Amounts payable | 17/49 | €33,295 | €18,852 | -€14,443 | -43.4% |
| Amounts payable within one year | 42/48 | €29,678 | €18,852 | -€10,826 | -36.5% |
| Trade debts | 44 | €876 | €9,929 | +€9,053 | +1,033% |
| Suppliers | 440/4 | €876 | €9,929 | +€9,053 | +1,033% |
| Taxes, remuneration and social security | 45 | €28,338 | €8,923 | -€19,415 | -68.5% |
| Taxes | 450/3 | €28,338 | €6,030 | -€22,308 | -78.7% |
| Remuneration and social security | 454/9 | - | €2,893 | +€2,893 | |
| Other amounts payable | 47/48 | €464 | €0 | -€464 | -100% |
| Accrued charges and deferred income | 492/3 | €3,617 | - | -€3,617 | |
| Non-recurring operating income | 76A | - | €1,391 | +€1,391 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,621 | €5,735 | -€886 | -13.4% |
| Other operating charges | 640/8 | €6,582 | €1,074 | -€5,508 | -83.7% |
| Gross operating margin | 9900 | €25,849 | €12,620 | -€13,229 | -51.2% |
| Operating profit (loss) | 9901 | €12,646 | €5,811 | -€6,835 | -54.1% |
| Financial income | 75/76B | - | €84 | +€84 | |
| Recurring financial income | 75 | - | €84 | +€84 | |
| Financial charges | 65/66B | €160 | €488 | +€328 | +205% |
| Recurring financial charges | 65 | €160 | €488 | +€328 | +205% |
| Profit (loss) for the period before taxes | 9903 | €12,486 | €5,407 | -€7,079 | -56.7% |
| Income taxes | 67/77 | €1,896 | €1,643 | -€253 | -13.4% |
| Profit (loss) for the period | 9904 | €10,590 | €3,764 | -€6,826 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,590 | €3,764 | -€6,826 | -64.5% |
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 30 October 2026 via checked.be.