DIALIUM: 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.
DIALIUM
Largest movements
- Receivables within one year +€66,954
up €66,954 (+120.0%), from €55,795 to €122,749
of which Other amounts receivable: +€54,800
- Cash -€51,133
down €51,133 (-81.6%), from €62,680 to €11,547
mainly Other debts (-€91,173) and Receivables within one year (-€66,954)
- Tangible fixed assets -€3,647
down €3,647 (-9.8%), from €37,173 to €33,526
of which Land and buildings: -€3,505
- Profit (loss) carried forward +€96,512
up €96,512 (+1248.5%), from €7,730 to €104,242
- Other debts -€91,173
down €91,173 (-95.3%), from €95,712 to €4,539
- Trade debts +€8,516
up €8,516 (+2604.9%), from €327 to €8,843
- Debts after one year -€5,555
down €5,555 (-47.5%), from €11,687 to €6,132
- Tax, wage and social debts +€3,201
up €3,201 (+10.1%), from €31,619 to €34,820
- Turnover +€262,668
new in 2025: €262,668
- Purchases and services +€128,804
new in 2025: €128,804
- Financial charges -€56,466
down €56,466 (-93.5%), from €60,387 to €3,922
- Taxes +€16,940
up €16,940 (+102.9%), from €16,470 to €33,410
- Gross operating margin +€8,109
up €8,109 (+6.2%), from €130,233 to €138,342
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 | €156,532 | €168,130 | +€11,598 | +7.4% |
| Fixed assets | 21/28 | €37,173 | €33,526 | -€3,647 | -9.8% |
| Tangible fixed assets | 22/27 | €37,173 | €33,526 | -€3,647 | -9.8% |
| Land and buildings | 22 | €36,248 | €32,743 | -€3,505 | -9.7% |
| Furniture and vehicles | 24 | €925 | €783 | -€142 | -15.4% |
| Current assets | 29/58 | €119,359 | €134,604 | +€15,245 | +12.8% |
| Amounts receivable within one year | 40/41 | €55,795 | €122,749 | +€66,954 | +120.0% |
| Trade receivables | 40 | €55,795 | €67,949 | +€12,154 | +21.8% |
| Other amounts receivable | 41 | - | €54,800 | +€54,800 | |
| Cash at bank and in hand | 54/58 | €62,680 | €11,547 | -€51,133 | -81.6% |
| Deferred charges and accrued income | 490/1 | €884 | €308 | -€576 | -65.2% |
| Total equity and liabilities | 10/49 | €156,532 | €168,130 | +€11,598 | +7.4% |
| Equity | 10/15 | €11,730 | €108,242 | +€96,512 | +822.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,730 | €104,242 | +€96,512 | +1248.5% |
| Amounts payable | 17/49 | €144,802 | €59,888 | -€84,913 | -58.6% |
| Amounts payable after more than one year | 17 | €11,687 | €6,132 | -€5,555 | -47.5% |
| Financial debts | 170/4 | €11,687 | €6,132 | -€5,555 | -47.5% |
| Amounts payable within one year | 42/48 | €133,115 | €53,757 | -€79,358 | -59.6% |
| Current portion of amounts payable after more than one year | 42 | €5,457 | €5,555 | +€99 | +1.8% |
| Trade debts | 44 | €327 | €8,843 | +€8,516 | +2604.9% |
| Suppliers | 440/4 | €327 | €8,843 | +€8,516 | +2604.9% |
| Taxes, remuneration and social security | 45 | €31,619 | €34,820 | +€3,201 | +10.1% |
| Taxes | 450/3 | €31,619 | €34,820 | +€3,201 | +10.1% |
| Other amounts payable | 47/48 | €95,712 | €4,539 | -€91,173 | -95.3% |
| Turnover | 70 | - | €262,668 | +€262,668 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €128,804 | +€128,804 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,900 | €3,647 | -€253 | -6.5% |
| Other operating charges | 640/8 | €1,308 | €851 | -€457 | -34.9% |
| Gross operating margin | 9900 | €130,233 | €138,342 | +€8,109 | +6.2% |
| Operating profit (loss) | 9901 | €125,025 | €133,843 | +€8,819 | +7.1% |
| Financial income | 75/76B | €8 | €0 | -€8 | -100.0% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100.0% |
| Financial charges | 65/66B | €60,387 | €3,922 | -€56,466 | -93.5% |
| Recurring financial charges | 65 | €60,387 | €3,922 | -€56,466 | -93.5% |
| Profit (loss) for the period before taxes | 9903 | €64,645 | €129,922 | +€65,277 | +101.0% |
| Income taxes | 67/77 | €16,470 | €33,410 | +€16,940 | +102.9% |
| Profit (loss) for the period | 9904 | €48,175 | €96,512 | +€48,336 | +100.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,175 | €96,512 | +€48,336 | +100.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.