DILMON BEST SERVICES: 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.
DILMON BEST SERVICES
Largest movements
- Receivables within one year +€23,869
up €23,869 (+23.5%), from €101,680 to €125,549
- Cash +€4,258
up €4,258 (+4.9%), from €86,447 to €90,704
mainly Net result for the year (+€21,219) and Tax, wage and social debts (+€4,852)
- Tangible fixed assets -€2,969
down €2,969 (-28.6%), from €10,385 to €7,416
of which Furniture and vehicles: -€2,871
- Profit (loss) carried forward +€21,219
up €21,219 (+13.6%), from €155,619 to €176,837
- Tax, wage and social debts +€4,852
up €4,852 (+27.4%), from €17,678 to €22,530
of which Taxes: +€8,040
- Gross operating margin -€18,095
down €18,095 (-27.6%), from €65,558 to €47,463
- Financial income +€5,412
up €5,412 (+352%), from €1,538 to €6,950
- Other operating charges -€5,068
down €5,068 (-47.3%), from €10,719 to €5,651
- Staff costs +€5,006
up €5,006 (+50.1%), from €9,993 to €14,999
- Taxes -€2,688
down €2,688 (-23.1%), from €11,656 to €8,968
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 | €200,199 | €224,927 | +€24,728 | +12.4% |
| Fixed assets | 21/28 | €10,385 | €7,416 | -€2,969 | -28.6% |
| Tangible fixed assets | 22/27 | €10,385 | €7,416 | -€2,969 | -28.6% |
| Furniture and vehicles | 24 | €10,286 | €7,416 | -€2,871 | -27.9% |
| Other tangible fixed assets | 26 | €99 | €0 | -€99 | -100% |
| Current assets | 29/58 | €189,815 | €217,512 | +€27,697 | +14.6% |
| Stocks and contracts in progress | 3 | €1,689 | €1,259 | -€430 | -25.5% |
| Stocks | 30/36 | €1,689 | €1,259 | -€430 | -25.5% |
| Amounts receivable within one year | 40/41 | €101,680 | €125,549 | +€23,869 | +23.5% |
| Other amounts receivable | 41 | €101,680 | €125,549 | +€23,869 | +23.5% |
| Cash at bank and in hand | 54/58 | €86,447 | €90,704 | +€4,258 | +4.9% |
| Total equity and liabilities | 10/49 | €200,199 | €224,927 | +€24,728 | +12.4% |
| Equity | 10/15 | €181,179 | €202,397 | +€21,219 | +11.7% |
| Contributions | 10/11 | €8,700 | €8,700 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 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% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,619 | €176,837 | +€21,219 | +13.6% |
| Amounts payable | 17/49 | €19,021 | €22,530 | +€3,510 | +18.5% |
| Amounts payable within one year | 42/48 | €19,021 | €22,530 | +€3,510 | +18.5% |
| Trade debts | 44 | €1,342 | - | -€1,342 | |
| Suppliers | 440/4 | €1,342 | - | -€1,342 | |
| Taxes, remuneration and social security | 45 | €17,678 | €22,530 | +€4,852 | +27.4% |
| Taxes | 450/3 | €11,499 | €19,539 | +€8,040 | +69.9% |
| Remuneration and social security | 454/9 | €6,179 | €2,992 | -€3,187 | -51.6% |
| Remuneration, social security and pensions | 62 | €9,993 | €14,999 | +€5,006 | +50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,362 | €2,969 | -€1,393 | -31.9% |
| Other operating charges | 640/8 | €10,719 | €5,651 | -€5,068 | -47.3% |
| Non-recurring operating charges | 66A | €179 | €63 | -€116 | -64.6% |
| Gross operating margin | 9900 | €65,558 | €47,463 | -€18,095 | -27.6% |
| Operating profit (loss) | 9901 | €40,305 | €23,780 | -€16,525 | -41.0% |
| Financial income | 75/76B | €1,538 | €6,950 | +€5,412 | +352% |
| Recurring financial income | 75 | €1,538 | €6,950 | +€5,412 | +352% |
| Financial charges | 65/66B | €692 | €543 | -€149 | -21.5% |
| Recurring financial charges | 65 | €692 | €543 | -€149 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €41,151 | €30,186 | -€10,964 | -26.6% |
| Income taxes | 67/77 | €11,656 | €8,968 | -€2,688 | -23.1% |
| Profit (loss) for the period | 9904 | €29,495 | €21,219 | -€8,277 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,495 | €21,219 | -€8,277 | -28.1% |
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 16 October 2026 via checked.be.