DILWA PROPERTIES: 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.
DILWA PROPERTIES
Largest movements
- Tangible fixed assets -€15,455
down €15,455 (-6.8%), from €226,818 to €211,363
of which Land and buildings: -€10,330
- Other debts +€19,934
up €19,934 (+14.3%), from €139,824 to €159,758
- Debts after one year -€16,117
down €16,117 (-17.2%), from €93,780 to €77,663
of which Financial debts: -€16,117
- Profit (loss) carried forward -€13,581
down €13,581 (-35.2%), from -€38,534 to -€52,115
- Trade debts -€5,476
no longer reported in 2025 (was €5,476)
- Gross operating margin +€27,230
up €27,230, from -€22,539 to €4,691
- Purchases and services -€24,917
down €24,917 (-89.2%), from €27,926 to €3,009
- Depreciation +€3,466
up €3,466 (+28.9%), from €11,989 to €15,455
- Financial charges -€465
down €465 (-23.4%), from €1,984 to €1,519
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 | €227,254 | €212,014 | -€15,240 | -6.7% |
| Fixed assets | 21/28 | €226,818 | €211,363 | -€15,455 | -6.8% |
| Tangible fixed assets | 22/27 | €226,818 | €211,363 | -€15,455 | -6.8% |
| Land and buildings | 22 | €199,200 | €188,870 | -€10,330 | -5.2% |
| Plant, machinery and equipment | 23 | €2,266 | €1,939 | -€327 | -14.4% |
| Other tangible fixed assets | 26 | €25,352 | €20,554 | -€4,798 | -18.9% |
| Current assets | 29/58 | €436 | €651 | +€215 | +49.2% |
| Cash at bank and in hand | 54/58 | €17 | €651 | +€634 | +3,644% |
| Deferred charges and accrued income | 490/1 | €419 | - | -€419 | |
| Total equity and liabilities | 10/49 | €227,254 | €212,014 | -€15,240 | -6.7% |
| Equity | 10/15 | -€11,987 | -€25,568 | -€13,581 | -113% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,947 | €7,947 | = | 0.0% |
| Non-distributable reserves | 130/1 | €757 | €757 | = | 0.0% |
| Reserves not available under the articles | 1311 | €757 | €757 | = | 0.0% |
| Distributable reserves | 133 | €7,190 | €7,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,534 | -€52,115 | -€13,581 | -35.2% |
| Amounts payable | 17/49 | €239,241 | €237,582 | -€1,659 | -0.7% |
| Amounts payable after more than one year | 17 | €93,780 | €77,663 | -€16,117 | -17.2% |
| Financial debts | 170/4 | €89,130 | €73,013 | -€16,117 | -18.1% |
| Other amounts payable | 178/9 | €4,650 | €4,650 | = | 0.0% |
| Amounts payable within one year | 42/48 | €145,462 | €159,919 | +€14,458 | +9.9% |
| Trade debts | 44 | €5,476 | - | -€5,476 | |
| Suppliers | 440/4 | €5,476 | - | -€5,476 | |
| Taxes, remuneration and social security | 45 | €161 | €161 | = | 0.0% |
| Taxes | 450/3 | €161 | €161 | = | 0.0% |
| Other amounts payable | 47/48 | €139,824 | €159,758 | +€19,934 | +14.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,926 | €3,009 | -€24,917 | -89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,989 | €15,455 | +€3,466 | +28.9% |
| Other operating charges | 640/8 | €1,257 | €1,298 | +€41 | +3.2% |
| Gross operating margin | 9900 | -€22,539 | €4,691 | +€27,230 | |
| Operating profit (loss) | 9901 | -€35,785 | -€12,062 | +€23,724 | +66.3% |
| Financial charges | 65/66B | €1,984 | €1,519 | -€465 | -23.4% |
| Recurring financial charges | 65 | €1,984 | €1,519 | -€465 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | -€37,769 | -€13,581 | +€24,189 | +64.0% |
| Profit (loss) for the period | 9904 | -€37,769 | -€13,581 | +€24,189 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,769 | -€13,581 | +€24,189 | +64.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.