DIALCO: what changed
Two fiscal 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.
DIALCO
Largest movements
- Cash +€88,147
up €88,147 (+66.7%), from €132,065 to €220,213
mainly Net result for the year (+€215,124) and Tax, wage and social debts (+€17,341)
- Deferred charges and accrued income +€30,250
up €30,250 (+800.0%), from €3,781 to €34,031
- Receivables within one year +€28,487
up €28,487 (+13.7%), from €207,441 to €235,928
of which Trade receivables: +€28,487
- Reserves +€114,000
up €114,000 (+5.7%), from €2.0m to €2.1m
of which Distributable reserves: +€114,000
- Turnover +€210,296
up €210,296 (+20.1%), from €1.0m to €1.3m
- Goods and materials +€130,873
up €130,873 (+17.6%), from €743,696 to €874,569
- Financial income -€122,828
down €122,828 (-80.0%), from €153,519 to €30,691
- Staff costs +€43,122
up €43,122 (+60.3%), from €71,543 to €114,665
- Taxes -€24,634
down €24,634 (-25.3%), from €97,499 to €72,864
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 | €2,420,444 | €2,567,329 | +€146,884 | +6.1% |
| Fixed assets | 21/28 | €1,497,378 | €1,497,378 | = | 0.0% |
| Financial fixed assets | 28 | €1,497,378 | €1,497,378 | = | 0.0% |
| Affiliated companies | 280/1 | €1,497,378 | €1,497,378 | = | 0.0% |
| Participating interests | 280 | €1,497,378 | €1,497,378 | = | 0.0% |
| Current assets | 29/58 | €923,066 | €1,069,951 | +€146,884 | +15.9% |
| Amounts receivable after more than one year | 29 | €550,000 | €550,000 | = | 0.0% |
| Other amounts receivable | 291 | €550,000 | €550,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €207,441 | €235,928 | +€28,487 | +13.7% |
| Trade receivables | 40 | €207,441 | €235,928 | +€28,487 | +13.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €29,779 | €29,779 | = | 0.0% |
| Other investments | 51/53 | €29,779 | €29,779 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €132,065 | €220,213 | +€88,147 | +66.7% |
| Deferred charges and accrued income | 490/1 | €3,781 | €34,031 | +€30,250 | +800.0% |
| Total equity and liabilities | 10/49 | €2,420,444 | €2,567,329 | +€146,884 | +6.1% |
| Equity | 10/15 | €2,049,249 | €2,160,373 | +€111,124 | +5.4% |
| Contributions | 10/11 | €61,918 | €61,918 | = | 0.0% |
| Capital | 10 | €61,918 | €61,918 | = | 0.0% |
| Issued capital | 100 | €61,918 | €61,918 | = | 0.0% |
| Reserves | 13 | €1,984,219 | €2,098,219 | +€114,000 | +5.7% |
| Non-distributable reserves | 130/1 | €78,219 | €78,219 | = | 0.0% |
| Legal reserve | 130 | €78,219 | €78,219 | = | 0.0% |
| Distributable reserves | 133 | €1,906,000 | €2,020,000 | +€114,000 | +6.0% |
| Profit (loss) carried forward | 14 | €3,112 | €236 | -€2,876 | -92.4% |
| Amounts payable | 17/49 | €371,195 | €406,956 | +€35,761 | +9.6% |
| Amounts payable within one year | 42/48 | €371,195 | €406,548 | +€35,352 | +9.5% |
| Trade debts | 44 | €150,270 | €167,481 | +€17,212 | +11.5% |
| Suppliers | 440/4 | €150,270 | €167,481 | +€17,212 | +11.5% |
| Taxes, remuneration and social security | 45 | €69,936 | €87,277 | +€17,341 | +24.8% |
| Taxes | 450/3 | €57,746 | €66,840 | +€9,094 | +15.7% |
| Remuneration and social security | 454/9 | €12,190 | €20,437 | +€8,247 | +67.6% |
| Other amounts payable | 47/48 | €150,990 | €151,790 | +€800 | +0.5% |
| Accrued charges and deferred income | 492/3 | - | €408 | +€408 | |
| Operating income | 70/76A | €1,044,645 | €1,254,941 | +€210,296 | +20.1% |
| Turnover | 70 | €1,044,645 | €1,254,941 | +€210,296 | +20.1% |
| Operating charges | 60/66A | €821,102 | €996,599 | +€175,497 | +21.4% |
| Goods for resale, raw materials and consumables | 60 | €743,696 | €874,569 | +€130,873 | +17.6% |
| Purchases | 600/8 | €743,696 | €874,569 | +€130,873 | +17.6% |
| Services and other goods | 61 | €4,896 | €6,367 | +€1,471 | +30.0% |
| Remuneration, social security and pensions | 62 | €71,543 | €114,665 | +€43,122 | +60.3% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Operating profit (loss) | 9901 | €223,543 | €258,342 | +€34,799 | +15.6% |
| Financial income | 75/76B | €153,519 | €30,691 | -€122,828 | -80.0% |
| Recurring financial income | 75 | €153,519 | €30,691 | -€122,828 | -80.0% |
| Income from financial fixed assets | 750 | €152,706 | €0 | -€152,706 | -100.0% |
| Income from current assets | 751 | €813 | €30,691 | +€29,878 | +3673.5% |
| Financial charges | 65/66B | €521 | €1,045 | +€523 | +100.4% |
| Recurring financial charges | 65 | €521 | €1,045 | +€523 | +100.4% |
| Debt charges | 650 | €493 | €215 | -€278 | -56.3% |
| Other financial charges | 652/9 | €28 | €829 | +€801 | +2873.6% |
| Profit (loss) for the period before taxes | 9903 | €376,541 | €287,988 | -€88,553 | -23.5% |
| Income taxes | 67/77 | €97,499 | €72,864 | -€24,634 | -25.3% |
| Taxes | 670/3 | €97,499 | €72,864 | -€24,634 | -25.3% |
| Profit (loss) for the period | 9904 | €279,042 | €215,124 | -€63,918 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €279,042 | €215,124 | -€63,918 | -22.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.