Dial Architects: 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.
Dial Architects
Largest movements
- Receivables within one year +€35,983
up €35,983 (+67.7%), from €53,129 to €89,112
of which Trade receivables: +€46,717
- Cash -€24,808
down €24,808 (-18.8%), from €131,721 to €106,912
mainly Contributions, distributions and other (-€58,824) and Receivables within one year (-€35,983)
- Deferred charges and accrued income +€2,647
up €2,647 (+212%), from €1,246 to €3,894
- Other debts +€53,878
up €53,878 (+691%), from €7,793 to €61,670
- Reserves -€43,373
down €43,373 (-31.3%), from €138,405 to €95,032
- Tax, wage and social debts +€10,344
up €10,344 (+115%), from €9,031 to €19,375
of which Taxes: +€8,317
- Trade debts -€10,222
down €10,222 (-38.4%), from €26,592 to €16,370
- Gross operating margin -€24,902
down €24,902 (-49.6%), from €50,212 to €25,310
- Other operating charges -€5,791
down €5,791 (-78.2%), from €7,405 to €1,614
- Taxes -€4,266
down €4,266 (-45.1%), from €9,452 to €5,185
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 | €200,371 | €210,997 | +€10,627 | +5.3% |
| Fixed assets | 21/28 | €14,275 | €11,079 | -€3,195 | -22.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €7,365 | €5,369 | -€1,995 | -27.1% |
| Plant, machinery and equipment | 23 | €5,265 | €4,070 | -€1,195 | -22.7% |
| Furniture and vehicles | 24 | €2,100 | €1,300 | -€800 | -38.1% |
| Financial fixed assets | 28 | €6,910 | €5,710 | -€1,200 | -17.4% |
| Current assets | 29/58 | €186,096 | €199,918 | +€13,822 | +7.4% |
| Amounts receivable within one year | 40/41 | €53,129 | €89,112 | +€35,983 | +67.7% |
| Trade receivables | 40 | €37,580 | €84,297 | +€46,717 | +124% |
| Other amounts receivable | 41 | €15,549 | €4,815 | -€10,734 | -69.0% |
| Cash at bank and in hand | 54/58 | €131,721 | €106,912 | -€24,808 | -18.8% |
| Deferred charges and accrued income | 490/1 | €1,246 | €3,894 | +€2,647 | +212% |
| Total equity and liabilities | 10/49 | €200,371 | €210,997 | +€10,627 | +5.3% |
| Equity | 10/15 | €156,955 | €113,582 | -€43,373 | -27.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €138,405 | €95,032 | -€43,373 | -31.3% |
| Distributable reserves | 133 | €138,405 | €95,032 | -€43,373 | -31.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €43,416 | €97,415 | +€54,000 | +124% |
| Amounts payable within one year | 42/48 | €43,416 | €97,415 | +€54,000 | +124% |
| Trade debts | 44 | €26,592 | €16,370 | -€10,222 | -38.4% |
| Suppliers | 440/4 | €26,592 | €16,370 | -€10,222 | -38.4% |
| Taxes, remuneration and social security | 45 | €9,031 | €19,375 | +€10,344 | +115% |
| Taxes | 450/3 | €7,298 | €15,615 | +€8,317 | +114% |
| Remuneration and social security | 454/9 | €1,733 | €3,759 | +€2,026 | +117% |
| Other amounts payable | 47/48 | €7,793 | €61,670 | +€53,878 | +691% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,385 | €2,883 | +€498 | +20.9% |
| Other operating charges | 640/8 | €7,405 | €1,614 | -€5,791 | -78.2% |
| Gross operating margin | 9900 | €50,212 | €25,310 | -€24,902 | -49.6% |
| Operating profit (loss) | 9901 | €40,422 | €20,814 | -€19,609 | -48.5% |
| Financial income | 75/76B | €0 | €24 | +€24 | +242,600% |
| Recurring financial income | 75 | €0 | €24 | +€24 | +242,600% |
| Financial charges | 65/66B | €160 | €202 | +€42 | +26.6% |
| Recurring financial charges | 65 | €160 | €202 | +€42 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | €40,263 | €20,636 | -€19,627 | -48.7% |
| Income taxes | 67/77 | €9,452 | €5,185 | -€4,266 | -45.1% |
| Profit (loss) for the period | 9904 | €30,811 | €15,451 | -€15,361 | -49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,811 | €15,451 | -€15,361 | -49.9% |
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 13 October 2026 via checked.be.