Dilma: 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.
Dilma
Largest movements
- Receivables within one year -€18,169
down €18,169 (-13.4%), from €135,789 to €117,620
of which Other amounts receivable: -€14,867
- Cash -€7,978
down €7,978 (-100.0%), from €7,982 to €4
mainly Net result for the year (-€31,856) and Other debts (-€8,127)
- Profit (loss) carried forward -€31,856
down €31,856, from €3,465 to -€28,392
- Tax, wage and social debts +€16,908
up €16,908 (+184.2%), from €9,178 to €26,086
of which Remuneration and social security: +€16,830
- Other debts -€8,127
down €8,127 (-38.5%), from €21,127 to €13,001
- Trade debts -€3,072
down €3,072 (-81.4%), from €3,772 to €700
- Gross operating margin -€42,264
down €42,264, from €15,387 to -€26,877
- Other operating charges +€4,440
up €4,440 (+2627.1%), from €169 to €4,609
- Taxes -€4,300
down €4,300 (-98.2%), from €4,378 to €78
- Depreciation -€1,020
no longer reported in 2025 (was €1,020)
- Financial charges -€303
down €303 (-50.8%), from €596 to €293
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 | €145,212 | €119,065 | -€26,147 | -18.0% |
| Fixed assets | 21/28 | €1,442 | €1,442 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,442 | €1,442 | = | 0.0% |
| Plant, machinery and equipment | 23 | €667 | €667 | = | 0.0% |
| Furniture and vehicles | 24 | €775 | €775 | = | 0.0% |
| Current assets | 29/58 | €143,771 | €117,623 | -€26,147 | -18.2% |
| Amounts receivable within one year | 40/41 | €135,789 | €117,620 | -€18,169 | -13.4% |
| Trade receivables | 40 | €120,909 | €117,606 | -€3,303 | -2.7% |
| Other amounts receivable | 41 | €14,880 | €14 | -€14,867 | -99.9% |
| Cash at bank and in hand | 54/58 | €7,982 | €4 | -€7,978 | -100.0% |
| Total equity and liabilities | 10/49 | €145,212 | €119,065 | -€26,147 | -18.0% |
| Equity | 10/15 | €111,135 | €79,278 | -€31,856 | -28.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €97,670 | €97,670 | = | 0.0% |
| Distributable reserves | 133 | €97,670 | €97,670 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,465 | -€28,392 | -€31,856 | |
| Amounts payable | 17/49 | €34,078 | €39,787 | +€5,709 | +16.8% |
| Amounts payable within one year | 42/48 | €34,078 | €39,787 | +€5,709 | +16.8% |
| Trade debts | 44 | €3,772 | €700 | -€3,072 | -81.4% |
| Suppliers | 440/4 | €3,772 | €700 | -€3,072 | -81.4% |
| Taxes, remuneration and social security | 45 | €9,178 | €26,086 | +€16,908 | +184.2% |
| Taxes | 450/3 | €7,808 | €7,886 | +€78 | +1.0% |
| Remuneration and social security | 454/9 | €1,370 | €18,200 | +€16,830 | +1228.5% |
| Other amounts payable | 47/48 | €21,127 | €13,001 | -€8,127 | -38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,020 | - | -€1,020 | |
| Other operating charges | 640/8 | €169 | €4,609 | +€4,440 | +2627.1% |
| Gross operating margin | 9900 | €15,387 | -€26,877 | -€42,264 | |
| Operating profit (loss) | 9901 | €14,198 | -€31,485 | -€45,683 | |
| Financial charges | 65/66B | €596 | €293 | -€303 | -50.8% |
| Recurring financial charges | 65 | €596 | €293 | -€303 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €13,602 | -€31,779 | -€45,380 | |
| Income taxes | 67/77 | €4,378 | €78 | -€4,300 | -98.2% |
| Profit (loss) for the period | 9904 | €9,224 | -€31,856 | -€41,080 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,224 | -€31,856 | -€41,080 |
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.