Dillo: 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.
Dillo
Largest movements
- Cash +€116,287
up €116,287 (+104.9%), from €110,904 to €227,192
mainly Trade debts (+€91,246) and Debts after one year (+€39,752)
- Stocks and contracts +€19,049
up €19,049 (+4.6%), from €415,436 to €434,485
- Receivables within one year +€15,156
up €15,156 (+839.9%), from €1,805 to €16,961
of which Trade receivables: +€15,692
- Tangible fixed assets -€11,950
down €11,950 (-7.4%), from €162,056 to €150,106
of which Furniture and vehicles: -€8,350
- Trade debts +€91,246
up €91,246 (+148.0%), from €61,656 to €152,902
- Debts after one year +€39,752
up €39,752 (+48.3%), from €82,263 to €122,015
of which Other amounts payable: +€45,000
- Profit (loss) carried forward +€28,641
up €28,641 (+6.7%), from €427,525 to €456,166
- Tax, wage and social debts -€19,021
down €19,021 (-30.1%), from €63,275 to €44,254
of which Taxes: -€18,032
- Gross operating margin -€62,078
down €62,078 (-46.6%), from €133,312 to €71,234
- Taxes -€6,995
down €6,995 (-48.4%), from €14,459 to €7,465
- Other operating charges -€6,261
down €6,261 (-74.5%), from €8,401 to €2,140
- Financial charges -€4,758
down €4,758 (-21.4%), from €22,203 to €17,444
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 | €696,418 | €833,881 | +€137,464 | +19.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €165,806 | €153,356 | -€12,450 | -7.5% |
| Intangible fixed assets | 21 | €1,000 | €500 | -€500 | -50.0% |
| Tangible fixed assets | 22/27 | €162,056 | €150,106 | -€11,950 | -7.4% |
| Land and buildings | 22 | €147,281 | €142,238 | -€5,043 | -3.4% |
| Plant, machinery and equipment | 23 | €0 | €1,443 | +€1,443 | |
| Furniture and vehicles | 24 | €14,776 | €6,425 | -€8,350 | -56.5% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €2,750 | €2,750 | = | 0.0% |
| Current assets | 29/58 | €530,611 | €680,525 | +€149,914 | +28.3% |
| Stocks and contracts in progress | 3 | €415,436 | €434,485 | +€19,049 | +4.6% |
| Stocks | 30/36 | €415,436 | €434,485 | +€19,049 | +4.6% |
| Amounts receivable within one year | 40/41 | €1,805 | €16,961 | +€15,156 | +839.9% |
| Trade receivables | 40 | - | €15,692 | +€15,692 | |
| Other amounts receivable | 41 | €1,805 | €1,268 | -€536 | -29.7% |
| Cash at bank and in hand | 54/58 | €110,904 | €227,192 | +€116,287 | +104.9% |
| Deferred charges and accrued income | 490/1 | €2,466 | €1,887 | -€579 | -23.5% |
| Total equity and liabilities | 10/49 | €696,418 | €833,881 | +€137,464 | +19.7% |
| Equity | 10/15 | €447,985 | €476,626 | +€28,641 | +6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €427,525 | €456,166 | +€28,641 | +6.7% |
| Amounts payable | 17/49 | €248,432 | €357,255 | +€108,823 | +43.8% |
| Amounts payable after more than one year | 17 | €82,263 | €122,015 | +€39,752 | +48.3% |
| Financial debts | 170/4 | €82,263 | €77,015 | -€5,248 | -6.4% |
| Other amounts payable | 178/9 | - | €45,000 | +€45,000 | |
| Amounts payable within one year | 42/48 | €166,169 | €235,240 | +€69,071 | +41.6% |
| Current portion of amounts payable after more than one year | 42 | €9,826 | €5,248 | -€4,578 | -46.6% |
| Trade debts | 44 | €61,656 | €152,902 | +€91,246 | +148.0% |
| Suppliers | 440/4 | €61,656 | €152,902 | +€91,246 | +148.0% |
| Taxes, remuneration and social security | 45 | €63,275 | €44,254 | -€19,021 | -30.1% |
| Taxes | 450/3 | €49,648 | €31,616 | -€18,032 | -36.3% |
| Remuneration and social security | 454/9 | €13,627 | €12,638 | -€989 | -7.3% |
| Other amounts payable | 47/48 | €31,413 | €32,837 | +€1,424 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,544 | €15,553 | -€991 | -6.0% |
| Other operating charges | 640/8 | €8,401 | €2,140 | -€6,261 | -74.5% |
| Non-recurring operating charges | 66A | €28,260 | - | -€28,260 | |
| Gross operating margin | 9900 | €133,312 | €71,234 | -€62,078 | -46.6% |
| Operating profit (loss) | 9901 | €80,107 | €53,540 | -€26,566 | -33.2% |
| Financial income | 75/76B | €127 | €9 | -€117 | -92.5% |
| Recurring financial income | 75 | €127 | €9 | -€117 | -92.5% |
| Financial charges | 65/66B | €22,203 | €17,444 | -€4,758 | -21.4% |
| Recurring financial charges | 65 | €22,203 | €17,444 | -€4,758 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €58,031 | €36,106 | -€21,925 | -37.8% |
| Income taxes | 67/77 | €14,459 | €7,465 | -€6,995 | -48.4% |
| Profit (loss) for the period | 9904 | €43,571 | €28,641 | -€14,930 | -34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,571 | €28,641 | -€14,930 | -34.3% |
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 8 October 2026 via checked.be.