DILSA: 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.
DILSA
Largest movements
- Tangible fixed assets -€20,014
no longer reported in 2024 (was €20,014)
- Receivables within one year +€8,046
up €8,046 (+9544.2%), from €84 to €8,130
- Cash -€7,764
down €7,764 (-85.1%), from €9,124 to €1,360
mainly Other debts (-€13,704) and Receivables within one year (-€8,046)
- Other debts -€13,704
down €13,704 (-63.8%), from €21,483 to €7,780
- Profit (loss) carried forward -€5,871
down €5,871 (-37.1%), from -€15,811 to -€21,682
- Tax, wage and social debts -€748
down €748 (-24.6%), from €3,034 to €2,286
- Trade debts +€560
up €560 (+263.5%), from €212 to €772
- Gross operating margin -€17,709
down €17,709, from €15,252 to -€2,457
- Depreciation -€9,559
down €9,559 (-97.1%), from €9,847 to €289
- Taxes -€2,934
down €2,934 (-96.6%), from €3,037 to €103
- Financial charges -€1,391
down €1,391 (-93.0%), from €1,497 to €105
- Other operating charges -€443
down €443 (-91.2%), from €486 to €43
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 | €29,379 | €9,617 | -€19,762 | -67.3% |
| Fixed assets | 21/28 | €20,014 | - | -€20,014 | |
| Tangible fixed assets | 22/27 | €20,014 | - | -€20,014 | |
| Furniture and vehicles | 24 | €20,014 | - | -€20,014 | |
| Current assets | 29/58 | €9,365 | €9,617 | +€252 | +2.7% |
| Amounts receivable within one year | 40/41 | €84 | €8,130 | +€8,046 | +9544.2% |
| Trade receivables | 40 | €84 | €8,130 | +€8,046 | +9544.2% |
| Cash at bank and in hand | 54/58 | €9,124 | €1,360 | -€7,764 | -85.1% |
| Deferred charges and accrued income | 490/1 | €156 | €126 | -€30 | -19.1% |
| Total equity and liabilities | 10/49 | €29,379 | €9,617 | -€19,762 | -67.3% |
| Equity | 10/15 | €4,649 | -€1,222 | -€5,871 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€15,811 | -€21,682 | -€5,871 | -37.1% |
| Amounts payable | 17/49 | €24,730 | €10,838 | -€13,891 | -56.2% |
| Amounts payable within one year | 42/48 | €24,730 | €10,838 | -€13,891 | -56.2% |
| Trade debts | 44 | €212 | €772 | +€560 | +263.5% |
| Suppliers | 440/4 | €212 | €772 | +€560 | +263.5% |
| Taxes, remuneration and social security | 45 | €3,034 | €2,286 | -€748 | -24.6% |
| Taxes | 450/3 | €3,034 | €2,286 | -€748 | -24.6% |
| Other amounts payable | 47/48 | €21,483 | €7,780 | -€13,704 | -63.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,847 | €289 | -€9,559 | -97.1% |
| Other operating charges | 640/8 | €486 | €43 | -€443 | -91.2% |
| Non-recurring operating charges | 66A | €384 | €2,874 | +€2,490 | +648.8% |
| Gross operating margin | 9900 | €15,252 | -€2,457 | -€17,709 | |
| Operating profit (loss) | 9901 | €4,534 | -€5,663 | -€10,197 | |
| Financial income | 75/76B | €69 | - | -€69 | |
| Recurring financial income | 75 | €69 | - | -€69 | |
| Financial charges | 65/66B | €1,497 | €105 | -€1,391 | -93.0% |
| Recurring financial charges | 65 | €1,497 | €105 | -€1,391 | -93.0% |
| Profit (loss) for the period before taxes | 9903 | €3,107 | -€5,768 | -€8,875 | |
| Income taxes | 67/77 | €3,037 | €103 | -€2,934 | -96.6% |
| Profit (loss) for the period | 9904 | €70 | -€5,871 | -€5,941 | |
| Profit (loss) for the period to be appropriated | 9905 | €70 | -€5,871 | -€5,941 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.