DILU: 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.
DILU
Largest movements
- Receivables within one year +€40,716
up €40,716 (+14.7%), from €276,452 to €317,168
of which Other amounts receivable: +€43,656
- Tangible fixed assets -€15,885
down €15,885 (-15.0%), from €106,094 to €90,209
of which Plant, machinery and equipment: -€13,217
- Other debts +€9,634
up €9,634 (+19.2%), from €50,117 to €59,750
- Trade debts +€8,544
up €8,544 (+155.4%), from €5,497 to €14,041
- Reserves +€6,513
up €6,513 (+2.4%), from €273,082 to €279,595
of which Distributable reserves: +€10,265
- Gross operating margin +€9,374
up €9,374 (+68.9%), from €13,598 to €22,972
- Taxes +€2,329
up €2,329 (+121.4%), from €1,919 to €4,247
- Financial charges +€2,046
up €2,046 (+37.6%), from €5,436 to €7,483
- Financial income +€564
up €564 (+5.5%), from €10,261 to €10,825
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €501,339 | €526,505 | +€25,167 | +5.0% |
| Fixed assets | 21/28 | €106,169 | €90,284 | -€15,885 | -15.0% |
| Tangible fixed assets | 22/27 | €106,094 | €90,209 | -€15,885 | -15.0% |
| Land and buildings | 22 | €25,147 | €22,479 | -€2,668 | -10.6% |
| Plant, machinery and equipment | 23 | €80,946 | €67,730 | -€13,217 | -16.3% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €395,170 | €436,221 | +€41,051 | +10.4% |
| Amounts receivable after more than one year | 29 | €110,313 | €110,313 | = | 0.0% |
| Other amounts receivable | 291 | €110,313 | €110,313 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €276,452 | €317,168 | +€40,716 | +14.7% |
| Trade receivables | 40 | €28,000 | €25,060 | -€2,940 | -10.5% |
| Other amounts receivable | 41 | €248,452 | €292,108 | +€43,656 | +17.6% |
| Deferred charges and accrued income | 490/1 | €8,405 | €8,741 | +€336 | +4.0% |
| Total equity and liabilities | 10/49 | €501,339 | €526,505 | +€25,167 | +5.0% |
| Equity | 10/15 | €403,226 | €409,739 | +€6,513 | +1.6% |
| Contributions | 10/11 | €130,144 | €130,144 | = | 0.0% |
| Capital | 10 | €130,144 | €130,144 | = | 0.0% |
| Issued capital | 100 | €130,144 | €130,144 | = | 0.0% |
| Reserves | 13 | €273,082 | €279,595 | +€6,513 | +2.4% |
| Non-distributable reserves | 130/1 | €13,014 | €13,014 | = | 0.0% |
| Legal reserve | 130 | €13,014 | €13,014 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,955 | €16,203 | -€3,752 | -18.8% |
| Distributable reserves | 133 | €240,112 | €250,377 | +€10,265 | +4.3% |
| Provisions and deferred taxes | 16 | €6,653 | €5,402 | -€1,251 | -18.8% |
| Deferred taxes | 168 | €6,653 | €5,402 | -€1,251 | -18.8% |
| Amounts payable | 17/49 | €91,460 | €111,364 | +€19,904 | +21.8% |
| Amounts payable within one year | 42/48 | €89,032 | €106,959 | +€17,927 | +20.1% |
| Financial debts | 43 | €24,419 | €24,614 | +€195 | +0.8% |
| Credit institutions | 430/8 | €24,419 | €24,614 | +€195 | +0.8% |
| Trade debts | 44 | €5,497 | €14,041 | +€8,544 | +155.4% |
| Suppliers | 440/4 | €5,497 | €14,041 | +€8,544 | +155.4% |
| Taxes, remuneration and social security | 45 | €8,999 | €8,554 | -€446 | -5.0% |
| Taxes | 450/3 | €8,999 | €8,554 | -€446 | -5.0% |
| Other amounts payable | 47/48 | €50,117 | €59,750 | +€9,634 | +19.2% |
| Accrued charges and deferred income | 492/3 | €2,428 | €4,406 | +€1,977 | +81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,885 | €15,885 | = | 0.0% |
| Other operating charges | 640/8 | €810 | €920 | +€111 | +13.7% |
| Gross operating margin | 9900 | €13,598 | €22,972 | +€9,374 | +68.9% |
| Operating profit (loss) | 9901 | -€3,096 | €6,167 | +€9,263 | |
| Financial income | 75/76B | €10,261 | €10,825 | +€564 | +5.5% |
| Recurring financial income | 75 | €10,261 | €10,825 | +€564 | +5.5% |
| Financial charges | 65/66B | €5,436 | €7,483 | +€2,046 | +37.6% |
| Recurring financial charges | 65 | €5,436 | €7,483 | +€2,046 | +37.6% |
| Profit (loss) for the period before taxes | 9903 | €1,729 | €9,510 | +€7,780 | +449.9% |
| Transfer from deferred taxes | 780 | €1,251 | €1,251 | = | 0.0% |
| Income taxes | 67/77 | €1,919 | €4,247 | +€2,329 | +121.4% |
| Profit (loss) for the period | 9904 | €1,061 | €6,513 | +€5,452 | +513.6% |
| Transfer from tax-exempt reserves | 789 | €3,752 | €3,752 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,813 | €10,265 | +€5,452 | +113.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.