DIALAS: 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.
DIALAS
Largest movements
- Cash +€10,179
up €10,179 (+59.2%), from €17,183 to €27,362
mainly Receivables within one year (+€6,116) and Net result for the year (+€2,266)
- Receivables within one year -€6,116
down €6,116 (-60.3%), from €10,137 to €4,021
- Profit (loss) carried forward +€2,266
up €2,266 (+41.2%), from -€5,505 to -€3,239
- Other debts +€1,200
up €1,200 (+78.5%), from €1,528 to €2,728
- Trade debts +€954
up €954 (+3,874%), from €25 to €979
- Tax, wage and social debts -€450
down €450 (-9.2%), from €4,892 to €4,441
- Gross operating margin -€1,694
down €1,694 (-29.0%), from €5,845 to €4,151
- Other operating charges -€899
down €899 (-49.4%), from €1,820 to €921
- Staff costs -€713
down €713 (-96.7%), from €737 to €25
- Financial income +€185
new in 2025: €185
- Depreciation +€61
up €61 (+7.2%), from €850 to €911
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 | €33,100 | €36,934 | +€3,834 | +11.6% |
| Fixed assets | 21/28 | €5,780 | €5,551 | -€229 | -4.0% |
| Tangible fixed assets | 22/27 | €2,230 | €2,001 | -€229 | -10.2% |
| Plant, machinery and equipment | 23 | €815 | €1,111 | +€296 | +36.4% |
| Other tangible fixed assets | 26 | €1,415 | €890 | -€525 | -37.1% |
| Financial fixed assets | 28 | €3,550 | €3,550 | = | 0.0% |
| Current assets | 29/58 | €27,320 | €31,383 | +€4,063 | +14.9% |
| Amounts receivable within one year | 40/41 | €10,137 | €4,021 | -€6,116 | -60.3% |
| Other amounts receivable | 41 | €10,137 | €4,021 | -€6,116 | -60.3% |
| Cash at bank and in hand | 54/58 | €17,183 | €27,362 | +€10,179 | +59.2% |
| Total equity and liabilities | 10/49 | €33,100 | €36,934 | +€3,834 | +11.6% |
| Equity | 10/15 | €26,520 | €28,786 | +€2,266 | +8.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €19,525 | €19,525 | = | 0.0% |
| Distributable reserves | 133 | €19,525 | €19,525 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,505 | -€3,239 | +€2,266 | +41.2% |
| Amounts payable | 17/49 | €6,579 | €8,148 | +€1,568 | +23.8% |
| Amounts payable within one year | 42/48 | €6,444 | €8,148 | +€1,703 | +26.4% |
| Trade debts | 44 | €25 | €979 | +€954 | +3,874% |
| Suppliers | 440/4 | €25 | €979 | +€954 | +3,874% |
| Taxes, remuneration and social security | 45 | €4,892 | €4,441 | -€450 | -9.2% |
| Taxes | 450/3 | €4,892 | €4,441 | -€450 | -9.2% |
| Other amounts payable | 47/48 | €1,528 | €2,728 | +€1,200 | +78.5% |
| Accrued charges and deferred income | 492/3 | €135 | - | -€135 | |
| Remuneration, social security and pensions | 62 | €737 | €25 | -€713 | -96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €850 | €911 | +€61 | +7.2% |
| Other operating charges | 640/8 | €1,820 | €921 | -€899 | -49.4% |
| Gross operating margin | 9900 | €5,845 | €4,151 | -€1,694 | -29.0% |
| Operating profit (loss) | 9901 | €2,437 | €2,294 | -€143 | -5.9% |
| Financial income | 75/76B | - | €185 | +€185 | |
| Recurring financial income | 75 | - | €185 | +€185 | |
| Financial charges | 65/66B | €155 | €213 | +€59 | +37.9% |
| Recurring financial charges | 65 | €155 | €213 | +€59 | +37.9% |
| Profit (loss) for the period before taxes | 9903 | €2,283 | €2,266 | -€17 | -0.7% |
| Profit (loss) for the period | 9904 | €2,283 | €2,266 | -€17 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,283 | €2,266 | -€17 | -0.7% |
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 14 October 2026 via checked.be.