DILSDI: 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.
DILSDI
Largest movements
- Tangible fixed assets +€1.0m
up €1.0m (+98.1%), from €1.1m to €2.1m
of which Assets under construction and advance payments: +€1.0m
- Trade debts +€719,738
up €719,738, from €0 to €719,738
- Other debts +€467,630
up €467,630 (+51.6%), from €906,787 to €1.4m
- Short-term financial debts -€100,000
down €100,000 (-10.2%), from €985,000 to €885,000
- Profit (loss) carried forward -€71,421
down €71,421 (-8.2%), from -€872,497 to -€943,919
- Financial charges -€16,522
down €16,522 (-19.2%), from €86,007 to €69,484
- Gross operating margin -€2,251
down €2,251 (-215.2%), from -€1,046 to -€3,297
- Financial income +€1,800
new in 2025: €1,800
- Other operating charges -€952
down €952 (-68.4%), from €1,391 to €440
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.
Cash bridge derived
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 | €1,082,510 | €2,097,737 | +€1.0m | +93.8% |
| Fixed assets | 21/28 | €1,050,000 | €2,079,595 | +€1.0m | +98.1% |
| Tangible fixed assets | 22/27 | €1,050,000 | €2,079,595 | +€1.0m | +98.1% |
| Land and buildings | 22 | €1,050,000 | €1,050,000 | = | 0.0% |
| Assets under construction and advance payments | 27 | - | €1,029,595 | +€1.0m | |
| Current assets | 29/58 | €32,510 | €18,141 | -€14,369 | -44.2% |
| Amounts receivable within one year | 40/41 | €10,901 | €9,519 | -€1,382 | -12.7% |
| Other amounts receivable | 41 | €10,901 | €9,519 | -€1,382 | -12.7% |
| Cash at bank and in hand | 54/58 | €21,609 | €8,622 | -€12,987 | -60.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,082,510 | €2,097,737 | +€1.0m | +93.8% |
| Equity | 10/15 | -€809,997 | -€881,419 | -€71,421 | -8.8% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€872,497 | -€943,919 | -€71,421 | -8.2% |
| Amounts payable | 17/49 | €1,892,508 | €2,979,155 | +€1.1m | +57.4% |
| Amounts payable within one year | 42/48 | €1,891,787 | €2,979,155 | +€1.1m | +57.5% |
| Financial debts | 43 | €985,000 | €885,000 | -€100,000 | -10.2% |
| Credit institutions | 430/8 | €985,000 | €885,000 | -€100,000 | -10.2% |
| Trade debts | 44 | €0 | €719,738 | +€719,738 | |
| Suppliers | 440/4 | €0 | €719,738 | +€719,738 | |
| Other amounts payable | 47/48 | €906,787 | €1,374,418 | +€467,630 | +51.6% |
| Accrued charges and deferred income | 492/3 | €720 | €0 | -€720 | -100.0% |
| Other operating charges | 640/8 | €1,391 | €440 | -€952 | -68.4% |
| Gross operating margin | 9900 | -€1,046 | -€3,297 | -€2,251 | -215.2% |
| Operating profit (loss) | 9901 | -€2,437 | -€3,737 | -€1,299 | -53.3% |
| Financial income | 75/76B | - | €1,800 | +€1,800 | |
| Recurring financial income | 75 | - | €1,800 | +€1,800 | |
| Financial charges | 65/66B | €86,007 | €69,484 | -€16,522 | -19.2% |
| Recurring financial charges | 65 | €86,007 | €69,484 | -€16,522 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | -€88,444 | -€71,421 | +€17,023 | +19.2% |
| Profit (loss) for the period | 9904 | -€88,444 | -€71,421 | +€17,023 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€88,444 | -€71,421 | +€17,023 | +19.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.