DIALL: 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.
DIALL
Largest movements
- Cash -€11,047
down €11,047 (-69.9%), from €15,795 to €4,748
mainly Investment in fixed assets (net) (-€8,081) and Receivables within one year (-€4,669)
- Tangible fixed assets +€8,038
new in 2025: €8,038
- Receivables within one year +€4,669
up €4,669 (+24.3%), from €19,233 to €23,903
of which Other amounts receivable: +€5,910
- Deferred charges and accrued income -€1,284
down €1,284 (-30.8%), from €4,172 to €2,889
- Profit (loss) carried forward +€2,088
new in 2025: €2,088
- Tax, wage and social debts -€1,661
down €1,661 (-21.6%), from €7,690 to €6,029
- Gross operating margin -€35,627
down €35,627 (-93.2%), from €38,244 to €2,617
- Taxes -€7,168
down €7,168 (-93.2%), from €7,690 to €522
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 | €39,200 | €39,620 | +€420 | +1.1% |
| Fixed assets | 21/28 | - | €8,081 | +€8,081 | |
| Tangible fixed assets | 22/27 | - | €8,038 | +€8,038 | |
| Furniture and vehicles | 24 | - | €8,038 | +€8,038 | |
| Financial fixed assets | 28 | - | €43 | +€43 | |
| Current assets | 29/58 | €39,200 | €31,539 | -€7,661 | -19.5% |
| Amounts receivable within one year | 40/41 | €19,233 | €23,903 | +€4,669 | +24.3% |
| Trade receivables | 40 | €5,942 | €4,702 | -€1,240 | -20.9% |
| Other amounts receivable | 41 | €13,291 | €19,201 | +€5,910 | +44.5% |
| Cash at bank and in hand | 54/58 | €15,795 | €4,748 | -€11,047 | -69.9% |
| Deferred charges and accrued income | 490/1 | €4,172 | €2,889 | -€1,284 | -30.8% |
| Total equity and liabilities | 10/49 | €39,200 | €39,620 | +€420 | +1.1% |
| Equity | 10/15 | €30,763 | €32,851 | +€2,088 | +6.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €30,762 | €30,762 | = | 0.0% |
| Distributable reserves | 133 | €30,762 | €30,762 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €2,088 | +€2,088 | |
| Amounts payable | 17/49 | €8,438 | €6,769 | -€1,669 | -19.8% |
| Amounts payable within one year | 42/48 | €8,438 | €6,769 | -€1,669 | -19.8% |
| Trade debts | 44 | €747 | €740 | -€7 | -1.0% |
| Suppliers | 440/4 | €747 | €740 | -€7 | -1.0% |
| Taxes, remuneration and social security | 45 | €7,690 | €6,029 | -€1,661 | -21.6% |
| Taxes | 450/3 | €7,690 | €6,029 | -€1,661 | -21.6% |
| Gross operating margin | 9900 | €38,244 | €2,617 | -€35,627 | -93.2% |
| Operating profit (loss) | 9901 | €38,244 | €2,617 | -€35,627 | -93.2% |
| Financial income | 75/76B | €318 | €79 | -€238 | -75.0% |
| Recurring financial income | 75 | €318 | €79 | -€238 | -75.0% |
| Financial charges | 65/66B | €109 | €86 | -€24 | -21.8% |
| Recurring financial charges | 65 | €109 | €86 | -€24 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €38,452 | €2,611 | -€35,842 | -93.2% |
| Income taxes | 67/77 | €7,690 | €522 | -€7,168 | -93.2% |
| Profit (loss) for the period | 9904 | €30,762 | €2,088 | -€28,673 | -93.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,762 | €2,088 | -€28,673 | -93.2% |
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 4 October 2026 via checked.be.