DIALEX: 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.
DIALEX
Largest movements
- Tangible fixed assets -€24,783
down €24,783 (-7.4%), from €333,296 to €308,513
- Debts after one year +€116,795
up €116,795 (+131.6%), from €88,721 to €205,517
of which Other amounts payable: +€130,282
- Other debts -€116,209
no longer reported in 2025 (was €116,209)
- Reserves -€32,333
down €32,333 (-26.1%), from €123,886 to €91,553
of which Distributable reserves: -€20,552
- Profit (loss) carried forward +€5,439
up €5,439 (+19.0%), from -€28,670 to -€23,231
- Depreciation -€2,059
down €2,059 (-6.9%), from €29,905 to €27,846
- Gross operating margin -€1,744
down €1,744 (-17.1%), from €10,183 to €8,439
- Financial charges -€1,173
down €1,173 (-19.4%), from €6,053 to €4,881
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 | €334,426 | €308,525 | -€25,901 | -7.7% |
| Fixed assets | 21/28 | €333,296 | €308,513 | -€24,783 | -7.4% |
| Tangible fixed assets | 22/27 | €333,296 | €308,513 | -€24,783 | -7.4% |
| Land and buildings | 22 | €333,296 | €308,513 | -€24,783 | -7.4% |
| Current assets | 29/58 | €1,130 | €12 | -€1,118 | -98.9% |
| Cash at bank and in hand | 54/58 | €1,130 | €12 | -€1,118 | -98.9% |
| Total equity and liabilities | 10/49 | €334,426 | €308,525 | -€25,901 | -7.7% |
| Equity | 10/15 | €113,816 | €86,922 | -€26,894 | -23.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €123,886 | €91,553 | -€32,333 | -26.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €101,474 | €89,693 | -€11,782 | -11.6% |
| Distributable reserves | 133 | €20,552 | - | -€20,552 | |
| Profit (loss) carried forward | 14 | -€28,670 | -€23,231 | +€5,439 | +19.0% |
| Amounts payable | 17/49 | €220,609 | €221,603 | +€994 | +0.5% |
| Amounts payable after more than one year | 17 | €88,721 | €205,517 | +€116,795 | +131.6% |
| Financial debts | 170/4 | €88,721 | €75,234 | -€13,487 | -15.2% |
| Other amounts payable | 178/9 | - | €130,282 | +€130,282 | |
| Amounts payable within one year | 42/48 | €130,373 | €15,709 | -€114,664 | -88.0% |
| Current portion of amounts payable after more than one year | 42 | €13,893 | €14,582 | +€689 | +5.0% |
| Trade debts | 44 | €272 | €1,128 | +€855 | +314.2% |
| Suppliers | 440/4 | €272 | €1,128 | +€855 | +314.2% |
| Other amounts payable | 47/48 | €116,209 | - | -€116,209 | |
| Accrued charges and deferred income | 492/3 | €1,515 | €377 | -€1,138 | -75.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,905 | €27,846 | -€2,059 | -6.9% |
| Other operating charges | 640/8 | €2,529 | €2,607 | +€78 | +3.1% |
| Gross operating margin | 9900 | €10,183 | €8,439 | -€1,744 | -17.1% |
| Operating profit (loss) | 9901 | -€22,251 | -€22,014 | +€237 | +1.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €6,053 | €4,881 | -€1,173 | -19.4% |
| Recurring financial charges | 65 | €6,053 | €4,881 | -€1,173 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | -€28,304 | -€26,894 | +€1,410 | +5.0% |
| Profit (loss) for the period | 9904 | -€28,304 | -€26,894 | +€1,410 | +5.0% |
| Transfer from tax-exempt reserves | 789 | €12,763 | €11,782 | -€982 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,541 | -€15,113 | +€428 | +2.8% |
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 11 October 2026 via checked.be.