Dion BEL: 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.
Dion BEL
Largest movements
- Intangible fixed assets -€11,411
down €11,411 (-72.2%), from €15,807 to €4,397
- Receivables within one year -€7,125
down €7,125 (-26.5%), from €26,899 to €19,774
- Cash +€6,450
up €6,450 (+70.9%), from €9,091 to €15,541
mainly Net result for the year (+€19,204) and Depreciation (+€12,408)
- Tangible fixed assets +€1,399
up €1,399 (+126%), from €1,109 to €2,508
- Reserves +€19,204
up €19,204 (+556%), from €3,454 to €22,658
- Contributions -€19,000
down €19,000 (-95.0%), from €20,000 to €1,000
- Other debts +€11,000
up €11,000, from €0 to €11,000
- Debts after one year -€10,000
down €10,000 (-100%), from €10,000 to €0
- Trade debts -€8,561
down €8,561 (-35.6%), from €24,061 to €15,501
- Gross operating margin +€9,551
up €9,551 (+75.7%), from €12,614 to €22,165
- Financial income +€1,917
up €1,917 (+17.8%), from €10,755 to €12,672
- Taxes +€1,575
up €1,575 (+456%), from €345 to €1,920
- Financial charges -€465
down €465 (-38.2%), from €1,217 to €752
- Other operating charges +€354
up €354 (+200%), from €177 to €531
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 | €82,906 | €72,220 | -€10,686 | -12.9% |
| Fixed assets | 21/28 | €46,916 | €36,904 | -€10,012 | -21.3% |
| Intangible fixed assets | 21 | €15,807 | €4,397 | -€11,411 | -72.2% |
| Tangible fixed assets | 22/27 | €1,109 | €2,508 | +€1,399 | +126% |
| Furniture and vehicles | 24 | €1,109 | €2,508 | +€1,399 | +126% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €35,990 | €35,315 | -€675 | -1.9% |
| Amounts receivable within one year | 40/41 | €26,899 | €19,774 | -€7,125 | -26.5% |
| Trade receivables | 40 | €26,899 | €19,774 | -€7,125 | -26.5% |
| Cash at bank and in hand | 54/58 | €9,091 | €15,541 | +€6,450 | +70.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €82,906 | €72,220 | -€10,686 | -12.9% |
| Equity | 10/15 | €23,454 | €23,658 | +€204 | +0.9% |
| Contributions | 10/11 | €20,000 | €1,000 | -€19,000 | -95.0% |
| Reserves | 13 | €3,454 | €22,658 | +€19,204 | +556% |
| Distributable reserves | 133 | €3,454 | €22,658 | +€19,204 | +556% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €59,452 | €48,561 | -€10,891 | -18.3% |
| Amounts payable after more than one year | 17 | €10,000 | €0 | -€10,000 | -100% |
| Financial debts | 170/4 | €10,000 | €0 | -€10,000 | -100% |
| Amounts payable within one year | 42/48 | €49,452 | €48,561 | -€891 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €10,000 | -€2,000 | -16.7% |
| Trade debts | 44 | €24,061 | €15,501 | -€8,561 | -35.6% |
| Suppliers | 440/4 | €24,061 | €15,501 | -€8,561 | -35.6% |
| Taxes, remuneration and social security | 45 | €13,391 | €12,061 | -€1,330 | -9.9% |
| Taxes | 450/3 | €13,391 | €12,061 | -€1,330 | -9.9% |
| Other amounts payable | 47/48 | €0 | €11,000 | +€11,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €21 | +€21 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,059 | €12,408 | +€349 | +2.9% |
| Other operating charges | 640/8 | €177 | €531 | +€354 | +200% |
| Gross operating margin | 9900 | €12,614 | €22,165 | +€9,551 | +75.7% |
| Operating profit (loss) | 9901 | €378 | €9,204 | +€8,827 | +2,337% |
| Financial income | 75/76B | €10,755 | €12,672 | +€1,917 | +17.8% |
| Recurring financial income | 75 | €10,755 | €12,672 | +€1,917 | +17.8% |
| Financial charges | 65/66B | €1,217 | €752 | -€465 | -38.2% |
| Recurring financial charges | 65 | €1,217 | €752 | -€465 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €9,916 | €21,125 | +€11,209 | +113% |
| Income taxes | 67/77 | €345 | €1,920 | +€1,575 | +456% |
| Profit (loss) for the period | 9904 | €9,571 | €19,204 | +€9,634 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €9,571 | €19,204 | +€9,634 | +101% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.