DILI: 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.
What changed
DILI
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €173,064+€893,770
Equity
€3.8m
2024 · €2.7m+€1.1m
Cash
€623,026
2024 · €179,136+€443,890
Balance sheet total
€8.2m
2024 · €8.2m+€72,845
Largest movements
Assets
- Cash +€443,890
up €443,890 (+248%), from €179,136 to €623,026
mainly Net result for the year (+€1.1m) and Depreciation (+€279,855)
- Tangible fixed assets -€278,581
down €278,581 (-3.7%), from €7.5m to €7.2m
of which Land and buildings: -€278,290
Equity and liabilities
- Reserves +€1.1m
up €1.1m (+41.4%), from €2.6m to €3.6m
of which Distributable reserves: +€1.1m
- Debts after one year -€541,362
down €541,362 (-23.9%), from €2.3m to €1.7m
of which Financial debts: -€541,362
- Other debts -€298,879
down €298,879 (-11.1%), from €2.7m to €2.4m
- Current portion of long-term debt -€161,458
down €161,458 (-44.1%), from €366,075 to €204,617
Income statement
- Financial income +€1.1m
up €1.1m, from €0 to €1.1m
of which Non-recurring financial income: +€1.1m
- Gross operating margin +€785,734
new in 2025: €785,734
- Other operating income -€506,700
no longer reported in 2025 (was €506,700)
- Other operating charges +€292,326
up €292,326 (+3,432%), from €8,517 to €300,843
- Turnover -€240,000
no longer reported in 2025 (was €240,000)
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.
Result 2024
€173,064
Turnover
-€240,000
Other operating income
-€506,700
Services and other goods
+€107,069
Depreciation
+€3,794
Other operating charges
-€292,326
Other operating items
+€785,734
Financial income
+€1.1m
Financial charges
-€16,967
Taxes
-€66,835
Result 2025
€1.1m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.1m
Investment
+€78,726
Financing
-€702,819
Cash 2024
€179,136
From operations (derived)
+€1.1m
Net result for the year
+€1.1m
Depreciation
+€279,855
Receivables within one year
+€12,301
Deferred charges and accrued income
+€163
Trade debts
-€6,590
Tax, wage and social debts
-€6,411
Other debts
-€298,879
Accrued charges and deferred income
+€20,710
Investment (derived)
+€78,726
Investment in fixed assets (net)
+€78,726
Financing
-€702,819
Debts after one year
-€541,362
Current portion of long-term debt
-€161,458
Cash 2025
€623,026
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,160,894 | €8,233,739 | +€72,845 | +0.9% |
| Fixed assets | 21/28 | €7,964,718 | €7,606,137 | -€358,581 | -4.5% |
| Tangible fixed assets | 22/27 | €7,504,877 | €7,226,296 | -€278,581 | -3.7% |
| Land and buildings | 22 | €7,501,609 | €7,223,319 | -€278,290 | -3.7% |
| Plant, machinery and equipment | 23 | €3,268 | €2,977 | -€291 | -8.9% |
| Financial fixed assets | 28 | €459,840 | €379,840 | -€80,000 | -17.4% |
| Affiliated companies | 280/1 | €371,840 | - | -€371,840 | |
| Participating interests | 280 | €371,840 | - | -€371,840 | |
| Companies linked by participating interests | 282/3 | €80,000 | - | -€80,000 | |
| Participating interests | 282 | €80,000 | - | -€80,000 | |
| Other financial fixed assets | 284/8 | €8,000 | - | -€8,000 | |
| Amounts receivable and cash guarantees | 285/8 | €8,000 | - | -€8,000 | |
| Current assets | 29/58 | €196,176 | €627,602 | +€431,426 | +220% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €12,327 | €26 | -€12,301 | -99.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €12,327 | €26 | -€12,301 | -99.8% |
| Cash at bank and in hand | 54/58 | €179,136 | €623,026 | +€443,890 | +248% |
| Deferred charges and accrued income | 490/1 | €4,713 | €4,550 | -€163 | -3.5% |
| Total equity and liabilities | 10/49 | €8,160,894 | €8,233,739 | +€72,845 | +0.9% |
| Equity | 10/15 | €2,700,902 | €3,767,735 | +€1.1m | +39.5% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €2,575,902 | €3,642,735 | +€1.1m | +41.4% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €2,563,402 | €3,630,235 | +€1.1m | +41.6% |
| Amounts payable | 17/49 | €5,459,992 | €4,466,003 | -€993,989 | -18.2% |
| Amounts payable after more than one year | 17 | €2,260,825 | €1,719,464 | -€541,362 | -23.9% |
| Financial debts | 170/4 | €2,260,225 | €1,718,864 | -€541,362 | -24.0% |
| Credit institutions | 173 | €2,260,225 | - | -€2.3m | |
| Other amounts payable | 178/9 | €600 | €600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,133,701 | €2,660,364 | -€473,337 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €366,075 | €204,617 | -€161,458 | -44.1% |
| Trade debts | 44 | €8,477 | €1,888 | -€6,590 | -77.7% |
| Suppliers | 440/4 | €8,477 | €1,888 | -€6,590 | -77.7% |
| Taxes, remuneration and social security | 45 | €58,333 | €51,922 | -€6,411 | -11.0% |
| Taxes | 450/3 | €58,333 | €51,922 | -€6,411 | -11.0% |
| Other amounts payable | 47/48 | €2,700,816 | €2,401,937 | -€298,879 | -11.1% |
| Accrued charges and deferred income | 492/3 | €65,466 | €86,176 | +€20,710 | +31.6% |
| Operating income | 70/76A | €746,700 | - | -€746,700 | |
| Turnover | 70 | €240,000 | - | -€240,000 | |
| Other operating income | 74 | €506,700 | - | -€506,700 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €399,235 | - | -€399,235 | |
| Services and other goods | 61 | €107,069 | - | -€107,069 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €283,649 | €279,855 | -€3,794 | -1.3% |
| Other operating charges | 640/8 | €8,517 | €300,843 | +€292,326 | +3,432% |
| Gross operating margin | 9900 | - | €785,734 | +€785,734 | |
| Operating profit (loss) | 9901 | €347,466 | €205,036 | -€142,430 | -41.0% |
| Financial income | 75/76B | €0 | €1,120,002 | +€1.1m | |
| Recurring financial income | 75 | €0 | €2 | +€2 | |
| Other financial income | 752/9 | €0 | - | = | |
| Non-recurring financial income | 76B | - | €1,120,000 | +€1.1m | |
| Financial charges | 65/66B | €116,714 | €133,681 | +€16,967 | +14.5% |
| Recurring financial charges | 65 | €116,714 | €133,681 | +€16,967 | +14.5% |
| Debt charges | 650 | €116,423 | - | -€116,423 | |
| Other financial charges | 652/9 | €292 | - | -€292 | |
| Profit (loss) for the period before taxes | 9903 | €230,752 | €1,191,356 | +€960,605 | +416% |
| Income taxes | 67/77 | €57,688 | €124,523 | +€66,835 | +116% |
| Taxes | 670/3 | €57,688 | - | -€57,688 | |
| Profit (loss) for the period | 9904 | €173,064 | €1,066,834 | +€893,770 | +516% |
| Profit (loss) for the period to be appropriated | 9905 | €173,064 | €1,066,834 | +€893,770 | +516% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.