DILU: 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
DILU
NACE 77.399, Renting and leasing of other machinery, equipment and tangible goods
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€4,352
2025 · €6,513-€2,161
Equity
€414,090
2025 · €409,739+€4,352
Cash
-
not filed
Balance sheet total
€541,805
2025 · €526,505+€15,300
Largest movements
Assets
- Receivables within one year +€16,893
up €16,893 (+5.3%), from €317,168 to €334,061
of which Trade receivables: +€16,940
Equity and liabilities
- Other debts +€10,581
up €10,581 (+17.7%), from €59,750 to €70,331
Income statement
- Gross operating margin -€4,251
down €4,251 (-18.5%), from €22,972 to €18,721
- Financial charges -€1,732
down €1,732 (-23.2%), from €7,483 to €5,750
- Taxes -€1,103
down €1,103 (-26.0%), from €4,247 to €3,144
- Depreciation +€728
up €728 (+4.6%), from €15,885 to €16,612
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.
Result 2025
€6,513
Gross operating margin
-€4,251
Depreciation
-€728
Other operating charges
-€50
Financial income
+€32
Financial charges
+€1,732
Taxes
+€1,103
Result 2026
€4,352
raises the resultlowers the result
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €526,505 | €541,805 | +€15,300 | +2.9% |
| Fixed assets | 21/28 | €90,284 | €88,672 | -€1,612 | -1.8% |
| Tangible fixed assets | 22/27 | €90,209 | €88,597 | -€1,612 | -1.8% |
| Land and buildings | 22 | €22,479 | €19,831 | -€2,648 | -11.8% |
| Plant, machinery and equipment | 23 | €67,730 | €68,765 | +€1,036 | +1.5% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €436,221 | €453,134 | +€16,913 | +3.9% |
| Amounts receivable after more than one year | 29 | €110,313 | €110,313 | = | 0.0% |
| Other amounts receivable | 291 | €110,313 | €110,313 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €317,168 | €334,061 | +€16,893 | +5.3% |
| Trade receivables | 40 | €25,060 | €42,000 | +€16,940 | +67.6% |
| Other amounts receivable | 41 | €292,108 | €292,061 | -€47 | 0.0% |
| Deferred charges and accrued income | 490/1 | €8,741 | €8,760 | +€20 | +0.2% |
| Total equity and liabilities | 10/49 | €526,505 | €541,805 | +€15,300 | +2.9% |
| Equity | 10/15 | €409,739 | €414,090 | +€4,352 | +1.1% |
| Contributions | 10/11 | €130,144 | €130,144 | = | 0.0% |
| Capital | 10 | €130,144 | €130,144 | = | 0.0% |
| Issued capital | 100 | €130,144 | €130,144 | = | 0.0% |
| Reserves | 13 | €279,595 | €283,946 | +€4,352 | +1.6% |
| Non-distributable reserves | 130/1 | €13,014 | €13,014 | = | 0.0% |
| Legal reserve | 130 | €13,014 | €13,014 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,203 | €12,451 | -€3,752 | -23.2% |
| Distributable reserves | 133 | €250,377 | €258,480 | +€8,103 | +3.2% |
| Provisions and deferred taxes | 16 | €5,402 | €4,151 | -€1,251 | -23.2% |
| Deferred taxes | 168 | €5,402 | €4,151 | -€1,251 | -23.2% |
| Amounts payable | 17/49 | €111,364 | €123,564 | +€12,199 | +11.0% |
| Amounts payable within one year | 42/48 | €106,959 | €120,824 | +€13,865 | +13.0% |
| Financial debts | 43 | €24,614 | €24,802 | +€188 | +0.8% |
| Credit institutions | 430/8 | €24,614 | €24,802 | +€188 | +0.8% |
| Trade debts | 44 | €14,041 | €15,442 | +€1,401 | +10.0% |
| Suppliers | 440/4 | €14,041 | €15,442 | +€1,401 | +10.0% |
| Taxes, remuneration and social security | 45 | €8,554 | €10,249 | +€1,695 | +19.8% |
| Taxes | 450/3 | €8,554 | €10,249 | +€1,695 | +19.8% |
| Other amounts payable | 47/48 | €59,750 | €70,331 | +€10,581 | +17.7% |
| Accrued charges and deferred income | 492/3 | €4,406 | €2,740 | -€1,666 | -37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,885 | €16,612 | +€728 | +4.6% |
| Other operating charges | 640/8 | €920 | €970 | +€50 | +5.4% |
| Gross operating margin | 9900 | €22,972 | €18,721 | -€4,251 | -18.5% |
| Operating profit (loss) | 9901 | €6,167 | €1,138 | -€5,029 | -81.5% |
| Financial income | 75/76B | €10,825 | €10,857 | +€32 | +0.3% |
| Recurring financial income | 75 | €10,825 | €10,857 | +€32 | +0.3% |
| Financial charges | 65/66B | €7,483 | €5,750 | -€1,732 | -23.2% |
| Recurring financial charges | 65 | €7,483 | €5,750 | -€1,732 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €9,510 | €6,245 | -€3,264 | -34.3% |
| Transfer from deferred taxes | 780 | €1,251 | €1,251 | = | 0.0% |
| Income taxes | 67/77 | €4,247 | €3,144 | -€1,103 | -26.0% |
| Profit (loss) for the period | 9904 | €6,513 | €4,352 | -€2,161 | -33.2% |
| Transfer from tax-exempt reserves | 789 | €3,752 | €3,752 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,265 | €8,103 | -€2,161 | -21.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.