Dial Invest: 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 Invest
Largest movements
- Tangible fixed assets -€30,536
down €30,536 (-2.9%), from €1.0m to €1.0m
- Deferred charges and accrued income +€21,367
up €21,367 (+313%), from €6,818 to €28,185
- Revaluation surpluses -€25,785
down €25,785 (-2.9%), from €884,004 to €858,219
- Trade debts +€17,684
up €17,684 (+1,348%), from €1,312 to €18,996
- Gross operating margin -€13,852
down €13,852 (-47.7%), from €29,046 to €15,194
- Depreciation -€3,073
down €3,073 (-9.1%), from €33,609 to €30,536
- Other operating charges +€640
up €640 (+8.5%), from €7,509 to €8,149
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 | €1,452,572 | €1,446,690 | -€5,882 | -0.4% |
| Fixed assets | 21/28 | €1,039,770 | €1,008,810 | -€30,959 | -3.0% |
| Tangible fixed assets | 22/27 | €1,037,487 | €1,006,951 | -€30,536 | -2.9% |
| Land and buildings | 22 | €1,037,487 | €1,006,951 | -€30,536 | -2.9% |
| Financial fixed assets | 28 | €2,283 | €1,859 | -€424 | -18.6% |
| Current assets | 29/58 | €412,803 | €437,880 | +€25,077 | +6.1% |
| Amounts receivable after more than one year | 29 | €380,000 | €380,000 | = | 0.0% |
| Other amounts receivable | 291 | €380,000 | €380,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €775 | €1,013 | +€238 | +30.7% |
| Other amounts receivable | 41 | €775 | €1,013 | +€238 | +30.7% |
| Cash at bank and in hand | 54/58 | €25,210 | €28,682 | +€3,472 | +13.8% |
| Deferred charges and accrued income | 490/1 | €6,818 | €28,185 | +€21,367 | +313% |
| Total equity and liabilities | 10/49 | €1,452,572 | €1,446,690 | -€5,882 | -0.4% |
| Equity | 10/15 | €1,451,261 | €1,427,695 | -€23,566 | -1.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Revaluation surpluses | 12 | €884,004 | €858,219 | -€25,785 | -2.9% |
| Reserves | 13 | €548,707 | €555,416 | +€6,708 | +1.2% |
| Non-distributable reserves | 130/1 | €79,326 | €79,326 | = | 0.0% |
| Reserves not available under the articles | 1311 | €79,326 | €79,326 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,750 | €37,750 | = | 0.0% |
| Distributable reserves | 133 | €431,631 | €438,340 | +€6,708 | +1.6% |
| Profit (loss) carried forward | 14 | - | -€4,490 | -€4,490 | |
| Amounts payable | 17/49 | €1,312 | €18,996 | +€17,684 | +1,348% |
| Amounts payable within one year | 42/48 | €1,312 | €18,996 | +€17,684 | +1,348% |
| Trade debts | 44 | €1,312 | €18,996 | +€17,684 | +1,348% |
| Suppliers | 440/4 | €1,312 | €18,996 | +€17,684 | +1,348% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,609 | €30,536 | -€3,073 | -9.1% |
| Other operating charges | 640/8 | €7,509 | €8,149 | +€640 | +8.5% |
| Gross operating margin | 9900 | €29,046 | €15,194 | -€13,852 | -47.7% |
| Operating profit (loss) | 9901 | -€12,072 | -€23,491 | -€11,419 | -94.6% |
| Financial charges | 65/66B | €77 | €75 | -€2 | -2.0% |
| Recurring financial charges | 65 | €77 | €75 | -€2 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,149 | -€23,566 | -€11,418 | -94.0% |
| Profit (loss) for the period | 9904 | -€12,149 | -€23,566 | -€11,418 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,149 | -€23,566 | -€11,418 | -94.0% |
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 27 October 2026 via checked.be.