Dilopsy: 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.
Dilopsy
Largest movements
- Tangible fixed assets +€21,200
up €21,200 (+165.1%), from €12,842 to €34,042
of which Plant, machinery and equipment: +€24,210
- Receivables within one year +€4,421
up €4,421 (+117.4%), from €3,768 to €8,189
of which Trade receivables: +€2,392
- Cash -€1,667
down €1,667 (-7.1%), from €23,352 to €21,685
mainly Investment in fixed assets (net) (-€25,830) and Receivables within one year (-€4,421)
- Debts after one year +€11,959
new in 2024: €11,959
- Reserves +€8,849
up €8,849 (+48.1%), from €18,387 to €27,236
- Trade debts -€3,948
down €3,948 (-31.5%), from €12,543 to €8,595
- Current portion of long-term debt +€2,811
new in 2024: €2,811
- Tax, wage and social debts +€1,993
up €1,993 (+149.6%), from €1,332 to €3,325
- Gross operating margin +€21,864
up €21,864, from -€343 to €21,521
- Taxes +€4,414
up €4,414 (+3095.8%), from €143 to €4,557
- Depreciation +€1,663
up €1,663 (+56.0%), from €2,968 to €4,630
- Financial charges +€381
up €381 (+88.3%), from €432 to €813
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,916 | €73,675 | +€23,759 | +47.6% |
| Fixed assets | 21/28 | €20,582 | €41,782 | +€21,200 | +103.0% |
| Tangible fixed assets | 22/27 | €12,842 | €34,042 | +€21,200 | +165.1% |
| Plant, machinery and equipment | 23 | €5,081 | €29,291 | +€24,210 | +476.4% |
| Furniture and vehicles | 24 | €7,761 | €4,751 | -€3,010 | -38.8% |
| Financial fixed assets | 28 | €7,740 | €7,740 | = | 0.0% |
| Current assets | 29/58 | €29,334 | €31,893 | +€2,559 | +8.7% |
| Amounts receivable within one year | 40/41 | €3,768 | €8,189 | +€4,421 | +117.4% |
| Trade receivables | 40 | €1,736 | €4,128 | +€2,392 | +137.8% |
| Other amounts receivable | 41 | €2,032 | €4,061 | +€2,029 | +99.9% |
| Cash at bank and in hand | 54/58 | €23,352 | €21,685 | -€1,667 | -7.1% |
| Deferred charges and accrued income | 490/1 | €2,215 | €2,019 | -€195 | -8.8% |
| Total equity and liabilities | 10/49 | €49,916 | €73,675 | +€23,759 | +47.6% |
| Equity | 10/15 | €35,352 | €45,836 | +€10,484 | +29.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,387 | €27,236 | +€8,849 | +48.1% |
| Distributable reserves | 133 | €18,387 | €27,236 | +€8,849 | +48.1% |
| Profit (loss) carried forward | 14 | -€1,634 | - | +€1,634 | |
| Amounts payable | 17/49 | €14,564 | €27,839 | +€13,275 | +91.1% |
| Amounts payable after more than one year | 17 | - | €11,959 | +€11,959 | |
| Financial debts | 170/4 | - | €11,959 | +€11,959 | |
| Amounts payable within one year | 42/48 | €14,564 | €15,881 | +€1,316 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | - | €2,811 | +€2,811 | |
| Trade debts | 44 | €12,543 | €8,595 | -€3,948 | -31.5% |
| Suppliers | 440/4 | €12,543 | €8,595 | -€3,948 | -31.5% |
| Advances received on contracts in progress | 46 | €689 | €1,149 | +€460 | +66.8% |
| Taxes, remuneration and social security | 45 | €1,332 | €3,325 | +€1,993 | +149.6% |
| Taxes | 450/3 | €1,332 | €3,325 | +€1,993 | +149.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,968 | €4,630 | +€1,663 | +56.0% |
| Other operating charges | 640/8 | €1,234 | €1,195 | -€39 | -3.2% |
| Gross operating margin | 9900 | -€343 | €21,521 | +€21,864 | |
| Operating profit (loss) | 9901 | -€4,545 | €15,695 | +€20,241 | |
| Financial income | 75/76B | €116 | €158 | +€42 | +36.4% |
| Recurring financial income | 75 | €116 | €158 | +€42 | +36.4% |
| Financial charges | 65/66B | €432 | €813 | +€381 | +88.3% |
| Recurring financial charges | 65 | €432 | €813 | +€381 | +88.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,861 | €15,040 | +€19,902 | |
| Income taxes | 67/77 | €143 | €4,557 | +€4,414 | +3095.8% |
| Profit (loss) for the period | 9904 | -€5,004 | €10,484 | +€15,488 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,004 | €10,484 | +€15,488 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.