Diales Consult: 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.
Diales Consult
Largest movements
- Receivables within one year -€31,641
down €31,641 (-69.7%), from €45,367 to €13,725
of which Trade receivables: -€32,944
- Cash +€17,462
up €17,462 (+203%), from €8,615 to €26,078
mainly Receivables within one year (+€31,641) and Net result for the year (+€23,332)
- Tangible fixed assets +€11,758
up €11,758 (+29.9%), from €39,383 to €51,141
of which Plant, machinery and equipment: +€8,060
- Tax, wage and social debts -€5,118
down €5,118 (-49.0%), from €10,437 to €5,319
of which Taxes: -€5,118
- Other debts +€2,473
up €2,473 (+10.3%), from €24,083 to €26,556
- Gross operating margin -€24,918
down €24,918 (-41.0%), from €60,748 to €35,830
- Taxes -€3,256
down €3,256 (-33.2%), from €9,818 to €6,562
- Depreciation -€2,074
down €2,074 (-34.7%), from €5,983 to €3,909
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 | €119,808 | €117,632 | -€2,177 | -1.8% |
| Fixed assets | 21/28 | €64,679 | €76,437 | +€11,758 | +18.2% |
| Tangible fixed assets | 22/27 | €39,383 | €51,141 | +€11,758 | +29.9% |
| Land and buildings | 22 | €38,737 | €41,050 | +€2,313 | +6.0% |
| Plant, machinery and equipment | 23 | - | €8,060 | +€8,060 | |
| Furniture and vehicles | 24 | €646 | €2,032 | +€1,386 | +214% |
| Financial fixed assets | 28 | €25,296 | €25,296 | = | 0.0% |
| Current assets | 29/58 | €55,129 | €41,195 | -€13,935 | -25.3% |
| Amounts receivable within one year | 40/41 | €45,367 | €13,725 | -€31,641 | -69.7% |
| Trade receivables | 40 | €45,231 | €12,287 | -€32,944 | -72.8% |
| Other amounts receivable | 41 | €136 | €1,438 | +€1,302 | +960% |
| Cash at bank and in hand | 54/58 | €8,615 | €26,078 | +€17,462 | +203% |
| Deferred charges and accrued income | 490/1 | €1,147 | €1,392 | +€245 | +21.3% |
| Total equity and liabilities | 10/49 | €119,808 | €117,632 | -€2,177 | -1.8% |
| Equity | 10/15 | €82,425 | €82,217 | -€208 | -0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,825 | €63,617 | -€208 | -0.3% |
| Amounts payable | 17/49 | €37,384 | €35,415 | -€1,968 | -5.3% |
| Amounts payable within one year | 42/48 | €36,700 | €34,054 | -€2,646 | -7.2% |
| Trade debts | 44 | €2,180 | €2,179 | -€1 | -0.1% |
| Suppliers | 440/4 | €2,180 | €2,179 | -€1 | -0.1% |
| Taxes, remuneration and social security | 45 | €10,437 | €5,319 | -€5,118 | -49.0% |
| Taxes | 450/3 | €10,437 | €5,319 | -€5,118 | -49.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €24,083 | €26,556 | +€2,473 | +10.3% |
| Accrued charges and deferred income | 492/3 | €684 | €1,361 | +€678 | +99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,983 | €3,909 | -€2,074 | -34.7% |
| Other operating charges | 640/8 | €791 | €827 | +€36 | +4.6% |
| Gross operating margin | 9900 | €60,748 | €35,830 | -€24,918 | -41.0% |
| Operating profit (loss) | 9901 | €53,974 | €31,094 | -€22,880 | -42.4% |
| Financial income | 75/76B | €11 | €0 | -€11 | -100% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -100% |
| Financial charges | 65/66B | €594 | €1,200 | +€606 | +102% |
| Recurring financial charges | 65 | €594 | €1,200 | +€606 | +102% |
| Profit (loss) for the period before taxes | 9903 | €53,391 | €29,894 | -€23,497 | -44.0% |
| Income taxes | 67/77 | €9,818 | €6,562 | -€3,256 | -33.2% |
| Profit (loss) for the period | 9904 | €43,572 | €23,332 | -€20,240 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,572 | €23,332 | -€20,240 | -46.5% |
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 23 October 2026 via checked.be.