DIAL BEHEER: 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 BEHEER
Largest movements
- Receivables within one year +€50,792
up €50,792 (+169.9%), from €29,902 to €80,694
- Cash -€10,868
down €10,868 (-32.5%), from €33,408 to €22,540
mainly Contributions, distributions and other (-€125,000) and Receivables within one year (-€50,792)
- Tangible fixed assets -€6,713
down €6,713 (-3.4%), from €197,977 to €191,264
- Other debts +€125,000
up €125,000 (+2834.5%), from €4,410 to €129,410
- Reserves -€98,929
down €98,929 (-42.5%), from €233,016 to €134,087
of which Distributable reserves: -€98,929
- Accrued charges and deferred income +€6,954
new in 2025: €6,954
- Gross operating margin -€7,821
down €7,821 (-15.1%), from €51,734 to €43,913
- Taxes -€2,161
down €2,161 (-19.8%), from €10,924 to €8,763
- Financial income +€1,609
up €1,609 (+244.6%), from €658 to €2,267
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.
Cash bridge derived
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 | €261,288 | €294,876 | +€33,588 | +12.9% |
| Fixed assets | 21/28 | €197,977 | €191,264 | -€6,713 | -3.4% |
| Tangible fixed assets | 22/27 | €197,977 | €191,264 | -€6,713 | -3.4% |
| Land and buildings | 22 | €197,977 | €191,264 | -€6,713 | -3.4% |
| Current assets | 29/58 | €63,311 | €103,612 | +€40,301 | +63.7% |
| Amounts receivable within one year | 40/41 | €29,902 | €80,694 | +€50,792 | +169.9% |
| Other amounts receivable | 41 | €29,902 | €80,694 | +€50,792 | +169.9% |
| Cash at bank and in hand | 54/58 | €33,408 | €22,540 | -€10,868 | -32.5% |
| Deferred charges and accrued income | 490/1 | - | €377 | +€377 | |
| Total equity and liabilities | 10/49 | €261,288 | €294,876 | +€33,588 | +12.9% |
| Equity | 10/15 | €251,608 | €152,679 | -€98,929 | -39.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €233,016 | €134,087 | -€98,929 | -42.5% |
| Non-distributable reserves | 130/1 | €2,360 | €2,360 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,360 | €2,360 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,450 | €35,450 | = | 0.0% |
| Distributable reserves | 133 | €195,206 | €96,277 | -€98,929 | -50.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,680 | €142,197 | +€132,517 | +1369.0% |
| Amounts payable within one year | 42/48 | €9,680 | €135,242 | +€125,562 | +1297.1% |
| Trade debts | 44 | €2,369 | €1,732 | -€638 | -26.9% |
| Suppliers | 440/4 | €2,369 | €1,732 | -€638 | -26.9% |
| Taxes, remuneration and social security | 45 | €2,901 | €4,101 | +€1,200 | +41.4% |
| Taxes | 450/3 | €2,901 | €4,101 | +€1,200 | +41.4% |
| Other amounts payable | 47/48 | €4,410 | €129,410 | +€125,000 | +2834.5% |
| Accrued charges and deferred income | 492/3 | - | €6,954 | +€6,954 | |
| Non-recurring operating income | 76A | €2,446 | €0 | -€2,446 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,713 | €6,713 | = | 0.0% |
| Other operating charges | 640/8 | €3,745 | €4,260 | +€515 | +13.8% |
| Gross operating margin | 9900 | €51,734 | €43,913 | -€7,821 | -15.1% |
| Operating profit (loss) | 9901 | €41,275 | €32,939 | -€8,336 | -20.2% |
| Financial income | 75/76B | €658 | €2,267 | +€1,609 | +244.6% |
| Recurring financial income | 75 | €658 | €2,267 | +€1,609 | +244.6% |
| Financial charges | 65/66B | €75 | €372 | +€298 | +398.8% |
| Recurring financial charges | 65 | €75 | €372 | +€298 | +398.8% |
| Profit (loss) for the period before taxes | 9903 | €41,858 | €34,834 | -€7,025 | -16.8% |
| Income taxes | 67/77 | €10,924 | €8,763 | -€2,161 | -19.8% |
| Profit (loss) for the period | 9904 | €30,934 | €26,071 | -€4,863 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,934 | €26,071 | -€4,863 | -15.7% |
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 12 October 2026 via checked.be.