DILMA CONSULT: 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.
DILMA CONSULT
Largest movements
- Tangible fixed assets +€19,888
up €19,888 (+1,342%), from €1,482 to €21,371
of which Furniture and vehicles: +€20,519
- Receivables within one year -€10,816
down €10,816 (-26.8%), from €40,395 to €29,579
of which Trade receivables: -€11,162
- Cash -€5,040
down €5,040 (-6.3%), from €80,122 to €75,082
mainly Contributions, distributions and other (-€108,444) and Investment in fixed assets (net) (-€24,288)
- Deferred charges and accrued income +€1,328
up €1,328 (+289%), from €460 to €1,788
- Other debts +€30,008
up €30,008 (+33.6%), from €89,392 to €119,400
- Tax, wage and social debts -€23,723
down €23,723 (-82.2%), from €28,852 to €5,129
- Gross operating margin +€8,551
up €8,551 (+6.2%), from €137,027 to €145,578
- Depreciation +€3,372
up €3,372 (+328%), from €1,027 to €4,399
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 | €122,459 | €127,819 | +€5,361 | +4.4% |
| Fixed assets | 21/28 | €1,482 | €21,371 | +€19,888 | +1,342% |
| Tangible fixed assets | 22/27 | €1,482 | €21,371 | +€19,888 | +1,342% |
| Plant, machinery and equipment | 23 | €853 | €222 | -€631 | -74.0% |
| Furniture and vehicles | 24 | €629 | €21,149 | +€20,519 | +3,261% |
| Current assets | 29/58 | €120,977 | €106,449 | -€14,528 | -12.0% |
| Amounts receivable within one year | 40/41 | €40,395 | €29,579 | -€10,816 | -26.8% |
| Trade receivables | 40 | €37,392 | €26,230 | -€11,162 | -29.9% |
| Other amounts receivable | 41 | €3,003 | €3,349 | +€346 | +11.5% |
| Cash at bank and in hand | 54/58 | €80,122 | €75,082 | -€5,040 | -6.3% |
| Deferred charges and accrued income | 490/1 | €460 | €1,788 | +€1,328 | +289% |
| Total equity and liabilities | 10/49 | €122,459 | €127,819 | +€5,361 | +4.4% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €119,459 | €124,819 | +€5,361 | +4.5% |
| Amounts payable within one year | 42/48 | €119,459 | €124,819 | +€5,361 | +4.5% |
| Trade debts | 44 | €1,215 | €291 | -€925 | -76.1% |
| Suppliers | 440/4 | €1,215 | €291 | -€925 | -76.1% |
| Taxes, remuneration and social security | 45 | €28,852 | €5,129 | -€23,723 | -82.2% |
| Taxes | 450/3 | €28,852 | €5,129 | -€23,723 | -82.2% |
| Other amounts payable | 47/48 | €89,392 | €119,400 | +€30,008 | +33.6% |
| Remuneration, social security and pensions | 62 | €1,848 | €1,896 | +€48 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,027 | €4,399 | +€3,372 | +328% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €137,027 | €145,578 | +€8,551 | +6.2% |
| Operating profit (loss) | 9901 | €133,764 | €138,883 | +€5,119 | +3.8% |
| Financial charges | 65/66B | €124 | €126 | +€2 | +1.2% |
| Recurring financial charges | 65 | €124 | €101 | -€23 | -18.9% |
| Non-recurring financial charges | 66B | - | €25 | +€25 | |
| Profit (loss) for the period before taxes | 9903 | €133,640 | €138,758 | +€5,117 | +3.8% |
| Income taxes | 67/77 | €28,997 | €30,314 | +€1,316 | +4.5% |
| Profit (loss) for the period | 9904 | €104,643 | €108,444 | +€3,801 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €104,643 | €108,444 | +€3,801 | +3.6% |
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 19 October 2026 via checked.be.