DILLS: 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.
DILLS
Largest movements
- Receivables within one year -€41,999
down €41,999 (-14.9%), from €281,344 to €239,345
of which Trade receivables: -€60,299
- Cash +€31,767
up €31,767 (+17.7%), from €179,759 to €211,526
mainly Receivables within one year (+€41,999) and Net result for the year (+€10,787)
- Deferred charges and accrued income +€12,792
up €12,792 (+4,834%), from €265 to €13,057
- Stocks and contracts -€7,985
down €7,985 (-12.2%), from €65,273 to €57,288
- Trade debts -€16,373
down €16,373 (-14.7%), from €111,434 to €95,061
- Profit (loss) carried forward +€10,787
up €10,787 (+10.0%), from -€108,006 to -€97,219
- Write-downs +€22,642
up €22,642, from -€21,503 to €1,139
- Other operating charges -€19,563
down €19,563 (-72.7%), from €26,901 to €7,338
- Financial charges +€4,202
up €4,202 (+61.5%), from €6,831 to €11,033
- Taxes -€3,979
down €3,979 (-44.6%), from €8,917 to €4,938
- Gross operating margin +€1,913
up €1,913 (+5.9%), from €32,610 to €34,524
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 | €529,019 | €524,714 | -€4,305 | -0.8% |
| Fixed assets | 21/28 | €2,379 | €3,499 | +€1,120 | +47.1% |
| Tangible fixed assets | 22/27 | €2,353 | €3,499 | +€1,145 | +48.7% |
| Furniture and vehicles | 24 | €2,353 | €3,499 | +€1,145 | +48.7% |
| Financial fixed assets | 28 | €26 | - | -€26 | |
| Current assets | 29/58 | €526,640 | €521,215 | -€5,425 | -1.0% |
| Stocks and contracts in progress | 3 | €65,273 | €57,288 | -€7,985 | -12.2% |
| Stocks | 30/36 | €65,273 | €57,288 | -€7,985 | -12.2% |
| Amounts receivable within one year | 40/41 | €281,344 | €239,345 | -€41,999 | -14.9% |
| Trade receivables | 40 | €279,751 | €219,452 | -€60,299 | -21.6% |
| Other amounts receivable | 41 | €1,593 | €19,893 | +€18,300 | +1,149% |
| Cash at bank and in hand | 54/58 | €179,759 | €211,526 | +€31,767 | +17.7% |
| Deferred charges and accrued income | 490/1 | €265 | €13,057 | +€12,792 | +4,834% |
| Total equity and liabilities | 10/49 | €529,019 | €524,714 | -€4,305 | -0.8% |
| Equity | 10/15 | -€8,006 | €2,781 | +€10,787 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,006 | -€97,219 | +€10,787 | +10.0% |
| Amounts payable | 17/49 | €537,025 | €521,933 | -€15,092 | -2.8% |
| Amounts payable after more than one year | 17 | €413,343 | €410,883 | -€2,460 | -0.6% |
| Other amounts payable | 178/9 | €413,343 | €410,883 | -€2,460 | -0.6% |
| Amounts payable within one year | 42/48 | €123,657 | €110,351 | -€13,307 | -10.8% |
| Trade debts | 44 | €111,434 | €95,061 | -€16,373 | -14.7% |
| Suppliers | 440/4 | €111,434 | €95,061 | -€16,373 | -14.7% |
| Taxes, remuneration and social security | 45 | €12,218 | €14,730 | +€2,512 | +20.6% |
| Taxes | 450/3 | €12,218 | €14,730 | +€2,512 | +20.6% |
| Other amounts payable | 47/48 | €6 | €560 | +€554 | +9,376% |
| Accrued charges and deferred income | 492/3 | €25 | €700 | +€675 | +2,670% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,910 | €1,797 | -€113 | -5.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€21,503 | €1,139 | +€22,642 | |
| Other operating charges | 640/8 | €26,901 | €7,338 | -€19,563 | -72.7% |
| Gross operating margin | 9900 | €32,610 | €34,524 | +€1,913 | +5.9% |
| Operating profit (loss) | 9901 | €25,302 | €24,250 | -€1,053 | -4.2% |
| Financial income | 75/76B | €2,912 | €2,508 | -€404 | -13.9% |
| Recurring financial income | 75 | €2,912 | €2,508 | -€404 | -13.9% |
| Financial charges | 65/66B | €6,831 | €11,033 | +€4,202 | +61.5% |
| Recurring financial charges | 65 | €6,831 | €11,033 | +€4,202 | +61.5% |
| Profit (loss) for the period before taxes | 9903 | €21,384 | €15,725 | -€5,659 | -26.5% |
| Income taxes | 67/77 | €8,917 | €4,938 | -€3,979 | -44.6% |
| Profit (loss) for the period | 9904 | €12,466 | €10,787 | -€1,679 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,466 | €10,787 | -€1,679 | -13.5% |
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 14 October 2026 via checked.be.