DILLIES: 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.
DILLIES
Largest movements
- Cash -€106,035
down €106,035 (-42.3%), from €250,834 to €144,798
mainly Investment in fixed assets (net) (-€98,023) and Receivables within one year (-€75,117)
- Receivables within one year +€75,117
up €75,117 (+22.3%), from €337,464 to €412,581
of which Trade receivables: +€71,848
- Tangible fixed assets +€73,088
up €73,088 (+95.2%), from €76,737 to €149,825
of which Plant, machinery and equipment: +€45,879
- Stocks and contracts +€71,546
up €71,546 (+12.5%), from €572,051 to €643,597
- Debts after one year +€53,603
up €53,603 (+67.9%), from €78,889 to €132,491
- Profit (loss) carried forward +€29,521
up €29,521 (+28.2%), from €104,798 to €134,318
- Trade debts +€26,663
up €26,663 (+13.0%), from €205,847 to €232,511
- Current portion of long-term debt +€19,065
up €19,065 (+286.9%), from €6,645 to €25,710
- Gross operating margin +€44,570
up €44,570 (+7.6%), from €585,811 to €630,381
- Financial charges +€32,406
up €32,406 (+405.7%), from €7,987 to €40,393
- Staff costs +€26,042
up €26,042 (+6.1%), from €425,101 to €451,143
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 | €1,238,945 | €1,352,660 | +€113,716 | +9.2% |
| Fixed assets | 21/28 | €78,597 | €151,685 | +€73,088 | +93.0% |
| Tangible fixed assets | 22/27 | €76,737 | €149,825 | +€73,088 | +95.2% |
| Plant, machinery and equipment | 23 | €48,781 | €94,661 | +€45,879 | +94.1% |
| Furniture and vehicles | 24 | €6,703 | €37,030 | +€30,327 | +452.4% |
| Other tangible fixed assets | 26 | €21,252 | €18,134 | -€3,118 | -14.7% |
| Financial fixed assets | 28 | €1,860 | €1,860 | = | 0.0% |
| Current assets | 29/58 | €1,160,348 | €1,200,976 | +€40,628 | +3.5% |
| Stocks and contracts in progress | 3 | €572,051 | €643,597 | +€71,546 | +12.5% |
| Stocks | 30/36 | €572,051 | €643,597 | +€71,546 | +12.5% |
| Amounts receivable within one year | 40/41 | €337,464 | €412,581 | +€75,117 | +22.3% |
| Trade receivables | 40 | €201,948 | €273,796 | +€71,848 | +35.6% |
| Other amounts receivable | 41 | €135,516 | €138,785 | +€3,270 | +2.4% |
| Cash at bank and in hand | 54/58 | €250,834 | €144,798 | -€106,035 | -42.3% |
| Total equity and liabilities | 10/49 | €1,238,945 | €1,352,660 | +€113,716 | +9.2% |
| Equity | 10/15 | €297,226 | €326,746 | +€29,521 | +9.9% |
| Contributions | 10/11 | €61,996 | €61,996 | = | 0.0% |
| Capital | 10 | €61,996 | €61,996 | = | 0.0% |
| Issued capital | 100 | €61,996 | €61,996 | = | 0.0% |
| Reserves | 13 | €130,432 | €130,432 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,752 | €6,752 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €552 | €552 | = | 0.0% |
| Tax-exempt reserves | 132 | €122,750 | €122,750 | = | 0.0% |
| Distributable reserves | 133 | €930 | €930 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,798 | €134,318 | +€29,521 | +28.2% |
| Amounts payable | 17/49 | €941,719 | €1,025,914 | +€84,195 | +8.9% |
| Amounts payable after more than one year | 17 | €78,889 | €132,491 | +€53,603 | +67.9% |
| Financial debts | 170/4 | €78,889 | €132,491 | +€53,603 | +67.9% |
| Amounts payable within one year | 42/48 | €862,830 | €893,423 | +€30,592 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €6,645 | €25,710 | +€19,065 | +286.9% |
| Financial debts | 43 | €500,000 | €500,000 | = | 0.0% |
| Credit institutions | 430/8 | €500,000 | €500,000 | = | 0.0% |
| Trade debts | 44 | €205,847 | €232,511 | +€26,663 | +13.0% |
| Suppliers | 440/4 | €205,847 | €232,511 | +€26,663 | +13.0% |
| Advances received on contracts in progress | 46 | €17,482 | €7,691 | -€9,791 | -56.0% |
| Taxes, remuneration and social security | 45 | €72,856 | €67,511 | -€5,345 | -7.3% |
| Taxes | 450/3 | €38,897 | €32,175 | -€6,723 | -17.3% |
| Remuneration and social security | 454/9 | €33,959 | €35,336 | +€1,377 | +4.1% |
| Other amounts payable | 47/48 | €60,000 | €60,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €425,101 | €451,143 | +€26,042 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,599 | €24,935 | -€3,664 | -12.8% |
| Other operating charges | 640/8 | €809 | €3,227 | +€2,418 | +298.9% |
| Gross operating margin | 9900 | €585,811 | €630,381 | +€44,570 | +7.6% |
| Operating profit (loss) | 9901 | €131,302 | €151,076 | +€19,774 | +15.1% |
| Financial income | 75/76B | €6,463 | €7,935 | +€1,472 | +22.8% |
| Recurring financial income | 75 | €6,463 | €7,935 | +€1,472 | +22.8% |
| Financial charges | 65/66B | €7,987 | €40,393 | +€32,406 | +405.7% |
| Recurring financial charges | 65 | €7,987 | €40,393 | +€32,406 | +405.7% |
| Profit (loss) for the period before taxes | 9903 | €129,778 | €118,617 | -€11,161 | -8.6% |
| Income taxes | 67/77 | €35,111 | €29,096 | -€6,016 | -17.1% |
| Profit (loss) for the period | 9904 | €94,666 | €89,521 | -€5,146 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €94,666 | €89,521 | -€5,146 | -5.4% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.