DILUKOH: 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.
DILUKOH
Largest movements
- Tangible fixed assets -€23,538
down €23,538 (-16.3%), from €144,461 to €120,924
of which Land and buildings: -€21,058
- Deferred charges and accrued income +€2,679
new in 2025: €2,679
- Short-term financial debts -€24,533
down €24,533 (-40.0%), from €61,333 to €36,800
- Other debts -€17,263
down €17,263 (-77.5%), from €22,288 to €5,025
- Reserves +€16,449
up €16,449 (+30.8%), from €53,350 to €69,799
- Tax, wage and social debts +€5,314
up €5,314 (+550%), from €966 to €6,280
- Gross operating margin +€26,035
up €26,035 (+61.1%), from €42,583 to €68,618
- Taxes +€8,844
up €8,844 (+247%), from €3,585 to €12,429
- Financial charges -€1,845
down €1,845 (-31.3%), from €5,889 to €4,044
- Depreciation +€1,125
up €1,125 (+5.0%), from €22,413 to €23,538
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 | €145,578 | €126,866 | -€18,712 | -12.9% |
| Fixed assets | 21/28 | €144,461 | €120,924 | -€23,538 | -16.3% |
| Tangible fixed assets | 22/27 | €144,461 | €120,924 | -€23,538 | -16.3% |
| Land and buildings | 22 | €132,670 | €111,611 | -€21,058 | -15.9% |
| Furniture and vehicles | 24 | €11,792 | €9,313 | -€2,479 | -21.0% |
| Current assets | 29/58 | €1,117 | €5,942 | +€4,825 | +432% |
| Amounts receivable within one year | 40/41 | €113 | €1,069 | +€956 | +847% |
| Trade receivables | 40 | - | €1,000 | +€1,000 | |
| Other amounts receivable | 41 | €113 | €69 | -€44 | -38.7% |
| Cash at bank and in hand | 54/58 | €1,004 | €2,194 | +€1,189 | +118% |
| Deferred charges and accrued income | 490/1 | - | €2,679 | +€2,679 | |
| Total equity and liabilities | 10/49 | €145,578 | €126,866 | -€18,712 | -12.9% |
| Equity | 10/15 | €59,550 | €75,999 | +€16,449 | +27.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €53,350 | €69,799 | +€16,449 | +30.8% |
| Distributable reserves | 133 | €53,350 | €69,799 | +€16,449 | +30.8% |
| Amounts payable | 17/49 | €86,028 | €50,867 | -€35,162 | -40.9% |
| Amounts payable within one year | 42/48 | €86,028 | €50,867 | -€35,162 | -40.9% |
| Financial debts | 43 | €61,333 | €36,800 | -€24,533 | -40.0% |
| Credit institutions | 430/8 | €61,333 | €36,800 | -€24,533 | -40.0% |
| Trade debts | 44 | €1,441 | €2,762 | +€1,321 | +91.7% |
| Suppliers | 440/4 | €1,441 | €2,762 | +€1,321 | +91.7% |
| Taxes, remuneration and social security | 45 | €966 | €6,280 | +€5,314 | +550% |
| Taxes | 450/3 | €966 | €6,280 | +€5,314 | +550% |
| Other amounts payable | 47/48 | €22,288 | €5,025 | -€17,263 | -77.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,413 | €23,538 | +€1,125 | +5.0% |
| Other operating charges | 640/8 | €3,363 | €3,416 | +€53 | +1.6% |
| Gross operating margin | 9900 | €42,583 | €68,618 | +€26,035 | +61.1% |
| Operating profit (loss) | 9901 | €16,807 | €41,664 | +€24,857 | +148% |
| Financial charges | 65/66B | €5,889 | €4,044 | -€1,845 | -31.3% |
| Recurring financial charges | 65 | €5,889 | €4,044 | -€1,845 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €10,918 | €37,620 | +€26,702 | +245% |
| Income taxes | 67/77 | €3,585 | €12,429 | +€8,844 | +247% |
| Profit (loss) for the period | 9904 | €7,333 | €25,191 | +€17,858 | +244% |
| Profit (loss) for the period to be appropriated | 9905 | €7,333 | €25,191 | +€17,858 | +244% |
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 28 October 2026 via checked.be.