DIALNA EXPRESS: 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.
DIALNA EXPRESS
Largest movements
- Receivables within one year +€140,806
up €140,806 (+52.9%), from €265,976 to €406,782
of which Trade receivables: +€83,770
- Cash -€67,865
down €67,865 (-87.7%), from €77,414 to €9,548
mainly Receivables within one year (-€140,806) and Net result for the year (-€62,922)
- Tangible fixed assets -€37,202
down €37,202 (-94.0%), from €39,568 to €2,366
of which Furniture and vehicles: -€37,002
- Stocks and contracts -€6,728
down €6,728 (-28.8%), from €23,335 to €16,606
- Trade debts +€116,281
up €116,281 (+46.7%), from €248,812 to €365,093
- Reserves -€62,922
down €62,922 (-65.5%), from €96,030 to €33,108
- Tax, wage and social debts -€25,208
down €25,208 (-45.2%), from €55,728 to €30,520
of which Taxes: -€23,760
- Gross operating margin -€169,204
down €169,204 (-74.6%), from €226,930 to €57,726
- Taxes -€31,943
no longer reported in 2025 (was €31,943)
- Staff costs +€22,999
up €22,999 (+24.5%), from €93,951 to €116,950
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 | €408,695 | €436,846 | +€28,151 | +6.9% |
| Fixed assets | 21/28 | €40,868 | €3,666 | -€37,202 | -91.0% |
| Tangible fixed assets | 22/27 | €39,568 | €2,366 | -€37,202 | -94.0% |
| Plant, machinery and equipment | 23 | €443 | €243 | -€200 | -45.2% |
| Furniture and vehicles | 24 | €39,125 | €2,123 | -€37,002 | -94.6% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €367,828 | €433,180 | +€65,352 | +17.8% |
| Stocks and contracts in progress | 3 | €23,335 | €16,606 | -€6,728 | -28.8% |
| Stocks | 30/36 | €23,335 | €16,606 | -€6,728 | -28.8% |
| Amounts receivable within one year | 40/41 | €265,976 | €406,782 | +€140,806 | +52.9% |
| Trade receivables | 40 | €213,921 | €297,690 | +€83,770 | +39.2% |
| Other amounts receivable | 41 | €52,055 | €109,091 | +€57,036 | +110% |
| Cash at bank and in hand | 54/58 | €77,414 | €9,548 | -€67,865 | -87.7% |
| Deferred charges and accrued income | 490/1 | €1,104 | €244 | -€860 | -77.9% |
| Total equity and liabilities | 10/49 | €408,695 | €436,846 | +€28,151 | +6.9% |
| Equity | 10/15 | €98,530 | €35,608 | -€62,922 | -63.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €96,030 | €33,108 | -€62,922 | -65.5% |
| Distributable reserves | 133 | €96,030 | €33,108 | -€62,922 | -65.5% |
| Amounts payable | 17/49 | €310,166 | €401,238 | +€91,073 | +29.4% |
| Amounts payable within one year | 42/48 | €310,166 | €401,238 | +€91,073 | +29.4% |
| Trade debts | 44 | €248,812 | €365,093 | +€116,281 | +46.7% |
| Suppliers | 440/4 | €248,812 | €365,093 | +€116,281 | +46.7% |
| Taxes, remuneration and social security | 45 | €55,728 | €30,520 | -€25,208 | -45.2% |
| Taxes | 450/3 | €34,488 | €10,727 | -€23,760 | -68.9% |
| Remuneration and social security | 454/9 | €21,241 | €19,793 | -€1,448 | -6.8% |
| Other amounts payable | 47/48 | €5,625 | €5,625 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €93,951 | €116,950 | +€22,999 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,985 | €1,907 | -€1,078 | -36.1% |
| Other operating charges | 640/8 | €1,812 | €1,532 | -€280 | -15.5% |
| Gross operating margin | 9900 | €226,930 | €57,726 | -€169,204 | -74.6% |
| Operating profit (loss) | 9901 | €128,182 | -€62,663 | -€190,845 | |
| Financial income | 75/76B | €127 | €166 | +€39 | +31.0% |
| Recurring financial income | 75 | €127 | €166 | +€39 | +31.0% |
| Financial charges | 65/66B | €336 | €425 | +€89 | +26.6% |
| Recurring financial charges | 65 | €336 | €425 | +€89 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | €127,973 | -€62,922 | -€190,895 | |
| Income taxes | 67/77 | €31,943 | - | -€31,943 | |
| Profit (loss) for the period | 9904 | €96,030 | -€62,922 | -€158,952 | |
| Profit (loss) for the period to be appropriated | 9905 | €96,030 | -€62,922 | -€158,952 |
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 16 October 2026 via checked.be.