D.I.A.L. SERVICES: 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.
D.I.A.L. SERVICES
Largest movements
- Tangible fixed assets +€1.8m
up €1.8m (+517%), from €354,928 to €2.2m
of which Land and buildings: +€1.5m
- Cash -€148,885
down €148,885 (-47.7%), from €312,006 to €163,121
mainly Investment in fixed assets (net) (-€2.0m) and Stocks and contracts (-€146,510)
- Stocks and contracts +€146,510
up €146,510 (+203%), from €72,296 to €218,806
- Receivables within one year -€63,796
down €63,796 (-29.7%), from €215,041 to €151,245
of which Trade receivables: -€130,472
- Debts after one year +€1.1m
up €1.1m (+826%), from €129,034 to €1.2m
- Reserves +€460,000
up €460,000 (+103%), from €445,651 to €905,651
of which Distributable reserves: +€460,000
- Tax, wage and social debts +€106,419
up €106,419 (+65.3%), from €163,078 to €269,496
of which Taxes: +€94,670
- Trade debts +€92,812
up €92,812 (+86.3%), from €107,513 to €200,325
- Gross operating margin +€341,998
up €341,998 (+41.9%), from €815,678 to €1.2m
- Taxes +€101,125
up €101,125 (+79.0%), from €128,000 to €229,125
- Depreciation +€91,595
up €91,595 (+143%), from €64,257 to €155,852
- Staff costs -€43,162
down €43,162 (-13.5%), from €319,717 to €276,555
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 | €1,099,626 | €2,859,990 | +€1.8m | +160% |
| Fixed assets | 21/28 | €491,704 | €2,306,129 | +€1.8m | +369% |
| Intangible fixed assets | 21 | €136,653 | €115,503 | -€21,150 | -15.5% |
| Tangible fixed assets | 22/27 | €354,928 | €2,190,503 | +€1.8m | +517% |
| Land and buildings | 22 | €182,763 | €1,635,684 | +€1.5m | +795% |
| Plant, machinery and equipment | 23 | €108,313 | €276,775 | +€168,462 | +156% |
| Furniture and vehicles | 24 | €63,851 | €278,044 | +€214,192 | +335% |
| Financial fixed assets | 28 | €123 | €123 | = | 0.0% |
| Current assets | 29/58 | €607,922 | €553,861 | -€54,061 | -8.9% |
| Stocks and contracts in progress | 3 | €72,296 | €218,806 | +€146,510 | +203% |
| Stocks | 30/36 | €72,296 | €218,806 | +€146,510 | +203% |
| Amounts receivable within one year | 40/41 | €215,041 | €151,245 | -€63,796 | -29.7% |
| Trade receivables | 40 | €192,950 | €62,477 | -€130,472 | -67.6% |
| Other amounts receivable | 41 | €22,091 | €88,767 | +€66,676 | +302% |
| Current investments | 50/53 | €8,579 | €8,579 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €312,006 | €163,121 | -€148,885 | -47.7% |
| Deferred charges and accrued income | 490/1 | - | €12,111 | +€12,111 | |
| Total equity and liabilities | 10/49 | €1,099,626 | €2,859,990 | +€1.8m | +160% |
| Equity | 10/15 | €597,574 | €1,068,468 | +€470,894 | +78.8% |
| Contributions | 10/11 | €20,500 | €20,500 | = | 0.0% |
| Capital | 10 | €20,500 | €20,500 | = | 0.0% |
| Issued capital | 100 | €20,500 | €20,500 | = | 0.0% |
| Reserves | 13 | €445,651 | €905,651 | +€460,000 | +103% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €439,501 | €899,501 | +€460,000 | +105% |
| Profit (loss) carried forward | 14 | €131,424 | €142,317 | +€10,894 | +8.3% |
| Amounts payable | 17/49 | €502,051 | €1,791,522 | +€1.3m | +257% |
| Amounts payable after more than one year | 17 | €129,034 | €1,195,442 | +€1.1m | +826% |
| Financial debts | 170/4 | €129,034 | €1,195,442 | +€1.1m | +826% |
| Amounts payable within one year | 42/48 | €373,017 | €596,079 | +€223,063 | +59.8% |
| Current portion of amounts payable after more than one year | 42 | €44,609 | €68,441 | +€23,832 | +53.4% |
| Financial debts | 43 | €28,000 | €28,000 | = | 0.0% |
| Other loans | 439 | €28,000 | €28,000 | = | 0.0% |
| Trade debts | 44 | €107,513 | €200,325 | +€92,812 | +86.3% |
| Suppliers | 440/4 | €107,513 | €200,325 | +€92,812 | +86.3% |
| Taxes, remuneration and social security | 45 | €163,078 | €269,496 | +€106,419 | +65.3% |
| Taxes | 450/3 | €156,259 | €250,928 | +€94,670 | +60.6% |
| Remuneration and social security | 454/9 | €6,819 | €18,568 | +€11,749 | +172% |
| Other amounts payable | 47/48 | €29,817 | €29,817 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €319,717 | €276,555 | -€43,162 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,257 | €155,852 | +€91,595 | +143% |
| Other operating charges | 640/8 | €12,542 | €7,703 | -€4,839 | -38.6% |
| Gross operating margin | 9900 | €815,678 | €1,157,677 | +€341,998 | +41.9% |
| Operating profit (loss) | 9901 | €419,162 | €717,567 | +€298,405 | +71.2% |
| Financial charges | 65/66B | €7,328 | €17,548 | +€10,220 | +139% |
| Recurring financial charges | 65 | €7,328 | €17,548 | +€10,220 | +139% |
| Non-recurring financial charges | 66B | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €411,834 | €700,019 | +€288,185 | +70.0% |
| Income taxes | 67/77 | €128,000 | €229,125 | +€101,125 | +79.0% |
| Profit (loss) for the period | 9904 | €283,834 | €470,894 | +€187,060 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €283,834 | €470,894 | +€187,060 | +65.9% |
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 29 October 2026 via checked.be.