DILO ROSSI: 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.
DILO ROSSI
Largest movements
- Receivables within one year +€36,593
up €36,593 (+113%), from €32,371 to €68,965
of which Other amounts receivable: +€34,365
- Cash -€1,525
no longer reported in 2025 (was €1,525)
mainly Receivables within one year (-€36,593) and Contributions, distributions and other (-€12,000)
- Tangible fixed assets -€1,436
down €1,436 (-28.2%), from €5,083 to €3,647
of which Furniture and vehicles: -€1,550
- Tax, wage and social debts +€27,615
up €27,615 (+213%), from €12,992 to €40,606
of which Remuneration and social security: +€20,119
- Reserves +€5,879
up €5,879 (+26.8%), from €21,898 to €27,776
- Trade debts -€2,027
no longer reported in 2025 (was €2,027)
- Other debts +€2,000
up €2,000 (+20.0%), from €10,000 to €12,000
- Staff costs +€56,170
up €56,170 (+101%), from €55,648 to €111,818
- Gross operating margin +€45,568
up €45,568 (+47.4%), from €96,216 to €141,784
- Other operating charges -€2,987
down €2,987 (-27.9%), from €10,696 to €7,709
- Taxes -€2,597
down €2,597 (-47.8%), from €5,429 to €2,832
- Financial income +€1,865
new in 2025: €1,865
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 | €48,356 | €81,823 | +€33,466 | +69.2% |
| Fixed assets | 21/28 | €5,083 | €3,647 | -€1,436 | -28.2% |
| Tangible fixed assets | 22/27 | €5,083 | €3,647 | -€1,436 | -28.2% |
| Furniture and vehicles | 24 | €1,550 | - | -€1,550 | |
| Other tangible fixed assets | 26 | €3,534 | €3,647 | +€114 | +3.2% |
| Current assets | 29/58 | €43,273 | €78,175 | +€34,902 | +80.7% |
| Stocks and contracts in progress | 3 | €8,980 | €9,211 | +€231 | +2.6% |
| Stocks | 30/36 | €8,980 | €9,211 | +€231 | +2.6% |
| Amounts receivable within one year | 40/41 | €32,371 | €68,965 | +€36,593 | +113% |
| Trade receivables | 40 | €30,856 | €33,084 | +€2,229 | +7.2% |
| Other amounts receivable | 41 | €1,515 | €35,880 | +€34,365 | +2,268% |
| Cash at bank and in hand | 54/58 | €1,525 | - | -€1,525 | |
| Deferred charges and accrued income | 490/1 | €397 | - | -€397 | |
| Total equity and liabilities | 10/49 | €48,356 | €81,823 | +€33,466 | +69.2% |
| Equity | 10/15 | €23,337 | €29,216 | +€5,879 | +25.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €21,898 | €27,776 | +€5,879 | +26.8% |
| Distributable reserves | 133 | €21,898 | €27,776 | +€5,879 | +26.8% |
| Profit (loss) carried forward | 14 | -€1,060 | -€1,060 | = | 0.0% |
| Amounts payable | 17/49 | €25,019 | €52,606 | +€27,587 | +110% |
| Amounts payable within one year | 42/48 | €25,019 | €52,606 | +€27,587 | +110% |
| Trade debts | 44 | €2,027 | - | -€2,027 | |
| Suppliers | 440/4 | €2,027 | - | -€2,027 | |
| Taxes, remuneration and social security | 45 | €12,992 | €40,606 | +€27,615 | +213% |
| Taxes | 450/3 | €12,992 | €20,488 | +€7,496 | +57.7% |
| Remuneration and social security | 454/9 | - | €20,119 | +€20,119 | |
| Other amounts payable | 47/48 | €10,000 | €12,000 | +€2,000 | +20.0% |
| Remuneration, social security and pensions | 62 | €55,648 | €111,818 | +€56,170 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,548 | €3,336 | -€212 | -6.0% |
| Other operating charges | 640/8 | €10,696 | €7,709 | -€2,987 | -27.9% |
| Gross operating margin | 9900 | €96,216 | €141,784 | +€45,568 | +47.4% |
| Operating profit (loss) | 9901 | €26,323 | €18,921 | -€7,402 | -28.1% |
| Financial income | 75/76B | - | €1,865 | +€1,865 | |
| Recurring financial income | 75 | - | €1,865 | +€1,865 | |
| Financial charges | 65/66B | €70 | €76 | +€6 | +8.0% |
| Recurring financial charges | 65 | €70 | €76 | +€6 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €26,253 | €20,710 | -€5,543 | -21.1% |
| Income taxes | 67/77 | €5,429 | €2,832 | -€2,597 | -47.8% |
| Profit (loss) for the period | 9904 | €20,824 | €17,879 | -€2,945 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,824 | €17,879 | -€2,945 | -14.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.