dialectiq: 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.
dialectiq
Largest movements
- Tangible fixed assets -€245
down €245 (-28.8%), from €852 to €607
- Deferred charges and accrued income -€43
down €43 (-100.0%), from €43 to €0
- Profit (loss) carried forward -€4,107
down €4,107 (-15.5%), from -€26,499 to -€30,606
- Other debts +€3,220
up €3,220 (+1539.3%), from €209 to €3,429
- Trade debts +€550
up €550 (+18.3%), from €3,006 to €3,556
- Accrued charges and deferred income +€396
up €396, from €0 to €396
- Short-term financial debts -€348
down €348 (-3.4%), from €10,334 to €9,986
- Gross operating margin -€809
down €809 (-94.8%), from -€853 to -€1,662
- Other operating charges -€317
down €317 (-45.0%), from €704 to €387
- Financial charges +€166
up €166 (+10.1%), from €1,646 to €1,812
- Depreciation +€116
up €116 (+90.1%), from €129 to €245
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,725 | €1,436 | -€289 | -16.7% |
| Fixed assets | 21/28 | €997 | €752 | -€245 | -24.6% |
| Tangible fixed assets | 22/27 | €852 | €607 | -€245 | -28.8% |
| Furniture and vehicles | 24 | €852 | €607 | -€245 | -28.8% |
| Financial fixed assets | 28 | €145 | €145 | = | 0.0% |
| Current assets | 29/58 | €728 | €684 | -€43 | -6.0% |
| Amounts receivable within one year | 40/41 | €684 | €684 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €684 | €684 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €43 | €0 | -€43 | -100.0% |
| Total equity and liabilities | 10/49 | €1,725 | €1,436 | -€289 | -16.7% |
| Equity | 10/15 | -€11,824 | -€15,931 | -€4,107 | -34.7% |
| Contributions | 10/11 | €12,815 | €12,815 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,499 | -€30,606 | -€4,107 | -15.5% |
| Amounts payable | 17/49 | €13,549 | €17,367 | +€3,818 | +28.2% |
| Amounts payable within one year | 42/48 | €13,549 | €16,971 | +€3,422 | +25.3% |
| Financial debts | 43 | €10,334 | €9,986 | -€348 | -3.4% |
| Credit institutions | 430/8 | €10,334 | €9,986 | -€348 | -3.4% |
| Trade debts | 44 | €3,006 | €3,556 | +€550 | +18.3% |
| Suppliers | 440/4 | €3,006 | €3,556 | +€550 | +18.3% |
| Other amounts payable | 47/48 | €209 | €3,429 | +€3,220 | +1539.3% |
| Accrued charges and deferred income | 492/3 | €0 | €396 | +€396 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129 | €245 | +€116 | +90.1% |
| Other operating charges | 640/8 | €704 | €387 | -€317 | -45.0% |
| Gross operating margin | 9900 | -€853 | -€1,662 | -€809 | -94.8% |
| Operating profit (loss) | 9901 | -€1,686 | -€2,295 | -€609 | -36.1% |
| Financial charges | 65/66B | €1,646 | €1,812 | +€166 | +10.1% |
| Recurring financial charges | 65 | €1,646 | €1,812 | +€166 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,332 | -€4,107 | -€775 | -23.2% |
| Profit (loss) for the period | 9904 | -€3,332 | -€4,107 | -€775 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,332 | -€4,107 | -€775 | -23.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.