DIALNA: 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.
DIALNA
Largest movements
- Receivables within one year +€489,021
up €489,021 (+33.4%), from €1.5m to €2.0m
of which Trade receivables: +€424,920
- Cash -€433,062
down €433,062 (-66.7%), from €649,342 to €216,280
mainly Receivables within one year (-€489,021) and Contributions, distributions and other (-€280,000)
- Tangible fixed assets -€35,982
down €35,982 (-42.8%), from €84,003 to €48,021
of which Other tangible fixed assets: -€34,087
- Other debts +€266,000
up €266,000, from €0 to €266,000
- Reserves -€104,336
down €104,336 (-6.3%), from €1.7m to €1.5m
- Tax, wage and social debts -€73,720
down €73,720 (-29.5%), from €250,173 to €176,453
of which Taxes: -€101,611
- Trade debts -€55,515
down €55,515 (-17.9%), from €309,445 to €253,931
- Gross operating margin +€293,796
up €293,796 (+49.7%), from €590,664 to €884,460
- Staff costs +€211,466
up €211,466 (+61.5%), from €343,592 to €555,058
- Taxes +€21,128
up €21,128 (+38.7%), from €54,550 to €75,679
- Other operating charges +€14,011
up €14,011 (+235.2%), from €5,957 to €19,968
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 | €2,225,986 | €2,258,415 | +€32,429 | +1.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €85,951 | €49,969 | -€35,982 | -41.9% |
| Tangible fixed assets | 22/27 | €84,003 | €48,021 | -€35,982 | -42.8% |
| Plant, machinery and equipment | 23 | €32,370 | €32,951 | +€581 | +1.8% |
| Furniture and vehicles | 24 | €5,681 | €3,205 | -€2,476 | -43.6% |
| Other tangible fixed assets | 26 | €45,952 | €11,865 | -€34,087 | -74.2% |
| Financial fixed assets | 28 | €1,948 | €1,948 | = | 0.0% |
| Current assets | 29/58 | €2,140,035 | €2,208,446 | +€68,412 | +3.2% |
| Stocks and contracts in progress | 3 | €21,247 | €25,494 | +€4,247 | +20.0% |
| Stocks | 30/36 | €21,247 | €25,494 | +€4,247 | +20.0% |
| Amounts receivable within one year | 40/41 | €1,463,884 | €1,952,905 | +€489,021 | +33.4% |
| Trade receivables | 40 | €1,118,537 | €1,543,456 | +€424,920 | +38.0% |
| Other amounts receivable | 41 | €345,347 | €409,448 | +€64,101 | +18.6% |
| Cash at bank and in hand | 54/58 | €649,342 | €216,280 | -€433,062 | -66.7% |
| Deferred charges and accrued income | 490/1 | €5,563 | €13,768 | +€8,205 | +147.5% |
| Total equity and liabilities | 10/49 | €2,225,986 | €2,258,415 | +€32,429 | +1.5% |
| Equity | 10/15 | €1,666,367 | €1,562,031 | -€104,336 | -6.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,653,967 | €1,549,631 | -€104,336 | -6.3% |
| Distributable reserves | 133 | €1,653,967 | €1,549,631 | -€104,336 | -6.3% |
| Amounts payable | 17/49 | €559,619 | €696,384 | +€136,765 | +24.4% |
| Amounts payable within one year | 42/48 | €559,619 | €696,384 | +€136,765 | +24.4% |
| Trade debts | 44 | €309,445 | €253,931 | -€55,515 | -17.9% |
| Suppliers | 440/4 | €309,445 | €253,931 | -€55,515 | -17.9% |
| Taxes, remuneration and social security | 45 | €250,173 | €176,453 | -€73,720 | -29.5% |
| Taxes | 450/3 | €142,099 | €40,489 | -€101,611 | -71.5% |
| Remuneration and social security | 454/9 | €108,074 | €135,965 | +€27,891 | +25.8% |
| Other amounts payable | 47/48 | €0 | €266,000 | +€266,000 | |
| Remuneration, social security and pensions | 62 | €343,592 | €555,058 | +€211,466 | +61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,243 | €48,697 | +€8,454 | +21.0% |
| Other operating charges | 640/8 | €5,957 | €19,968 | +€14,011 | +235.2% |
| Gross operating margin | 9900 | €590,664 | €884,460 | +€293,796 | +49.7% |
| Operating profit (loss) | 9901 | €200,873 | €260,737 | +€59,865 | +29.8% |
| Financial income | 75/76B | €314 | €267 | -€47 | -15.0% |
| Recurring financial income | 75 | €314 | €267 | -€47 | -15.0% |
| Financial charges | 65/66B | €4,297 | €9,662 | +€5,365 | +124.8% |
| Recurring financial charges | 65 | €4,297 | €9,662 | +€5,365 | +124.8% |
| Profit (loss) for the period before taxes | 9903 | €196,889 | €251,342 | +€54,453 | +27.7% |
| Income taxes | 67/77 | €54,550 | €75,679 | +€21,128 | +38.7% |
| Profit (loss) for the period | 9904 | €142,339 | €175,664 | +€33,325 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €142,339 | €175,664 | +€33,325 | +23.4% |
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 8 October 2026 via checked.be.