Dilys: 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.
Dilys
Largest movements
- Receivables within one year +€18,637
up €18,637 (+46.6%), from €39,966 to €58,603
of which Trade receivables: +€19,559
- Stocks and contracts -€12,883
down €12,883 (-8.3%), from €154,299 to €141,416
- Other debts +€10,567
up €10,567 (+195.9%), from €5,394 to €15,961
- Reserves +€9,880
up €9,880 (+2.8%), from €348,508 to €358,388
- Debts after one year -€7,076
down €7,076 (-13.4%), from €52,777 to €45,701
- Tax, wage and social debts -€6,288
down €6,288 (-68.1%), from €9,239 to €2,951
of which Taxes: -€3,288
- Gross operating margin +€2,353
up €2,353 (+5.0%), from €47,191 to €49,544
- Taxes +€859
up €859 (+17.1%), from €5,037 to €5,895
- Financial charges +€713
up €713 (+26.2%), from €2,718 to €3,431
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €469,076 | €475,461 | +€6,386 | +1.4% |
| Fixed assets | 21/28 | €205,810 | €206,185 | +€375 | +0.2% |
| Tangible fixed assets | 22/27 | €205,542 | €205,917 | +€375 | +0.2% |
| Land and buildings | 22 | €134,774 | €129,745 | -€5,029 | -3.7% |
| Plant, machinery and equipment | 23 | €35,386 | €26,690 | -€8,695 | -24.6% |
| Furniture and vehicles | 24 | €35,382 | €49,481 | +€14,100 | +39.9% |
| Financial fixed assets | 28 | €269 | €269 | = | 0.0% |
| Current assets | 29/58 | €263,265 | €269,276 | +€6,011 | +2.3% |
| Stocks and contracts in progress | 3 | €154,299 | €141,416 | -€12,883 | -8.3% |
| Stocks | 30/36 | €154,299 | €141,416 | -€12,883 | -8.3% |
| Amounts receivable within one year | 40/41 | €39,966 | €58,603 | +€18,637 | +46.6% |
| Trade receivables | 40 | €12,348 | €31,907 | +€19,559 | +158.4% |
| Other amounts receivable | 41 | €27,618 | €26,697 | -€922 | -3.3% |
| Cash at bank and in hand | 54/58 | €67,001 | €67,257 | +€256 | +0.4% |
| Deferred charges and accrued income | 490/1 | €2,000 | €2,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €469,076 | €475,461 | +€6,386 | +1.4% |
| Equity | 10/15 | €366,677 | €376,557 | +€9,880 | +2.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €348,508 | €358,388 | +€9,880 | +2.8% |
| Distributable reserves | 133 | €348,508 | €358,388 | +€9,880 | +2.8% |
| Profit (loss) carried forward | 14 | €5,769 | €5,769 | = | 0.0% |
| Amounts payable | 17/49 | €102,399 | €98,905 | -€3,494 | -3.4% |
| Amounts payable after more than one year | 17 | €52,777 | €45,701 | -€7,076 | -13.4% |
| Financial debts | 170/4 | €52,777 | €45,701 | -€7,076 | -13.4% |
| Amounts payable within one year | 42/48 | €49,622 | €53,204 | +€3,583 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €28,476 | €30,244 | +€1,769 | +6.2% |
| Trade debts | 44 | €6,513 | €4,048 | -€2,465 | -37.8% |
| Suppliers | 440/4 | €6,513 | €4,048 | -€2,465 | -37.8% |
| Taxes, remuneration and social security | 45 | €9,239 | €2,951 | -€6,288 | -68.1% |
| Taxes | 450/3 | €6,239 | €2,951 | -€3,288 | -52.7% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100.0% |
| Other amounts payable | 47/48 | €5,394 | €15,961 | +€10,567 | +195.9% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,566 | €29,461 | -€105 | -0.4% |
| Other operating charges | 640/8 | €1,409 | €1,259 | -€151 | -10.7% |
| Non-recurring operating charges | 66A | €1,655 | €0 | -€1,655 | -100.0% |
| Gross operating margin | 9900 | €47,191 | €49,544 | +€2,353 | +5.0% |
| Operating profit (loss) | 9901 | €14,562 | €18,824 | +€4,262 | +29.3% |
| Financial income | 75/76B | €569 | €382 | -€187 | -32.9% |
| Recurring financial income | 75 | €569 | €382 | -€187 | -32.9% |
| Financial charges | 65/66B | €2,718 | €3,431 | +€713 | +26.2% |
| Recurring financial charges | 65 | €2,718 | €3,431 | +€713 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €12,413 | €15,775 | +€3,362 | +27.1% |
| Income taxes | 67/77 | €5,037 | €5,895 | +€859 | +17.1% |
| Profit (loss) for the period | 9904 | €7,376 | €9,880 | +€2,503 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,376 | €9,880 | +€2,503 | +33.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.