DIALOGIC: 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.
DIALOGIC
Largest movements
- Tangible fixed assets -€57,544
down €57,544 (-7.2%), from €803,565 to €746,021
of which Land and buildings: -€41,785
- Receivables within one year -€29,674
down €29,674 (-91.6%), from €32,384 to €2,710
of which Other amounts receivable: -€25,802
- Cash +€25,221
new in 2025: €25,221
mainly Other debts (+€436,309) and Provisions (+€150,000)
- Current investments -€21,736
no longer reported in 2025 (was €21,736)
- Financial fixed assets +€10,940
up €10,940 (+52.9%), from €20,689 to €31,628
- Other debts +€436,309
up €436,309 (+58408.2%), from €747 to €437,056
- Debts after one year -€320,807
no longer reported in 2025 (was €320,807)
of which Financial debts: -€318,757
- Accrued charges and deferred income -€200,000
no longer reported in 2025 (was €200,000)
- Provisions +€150,000
new in 2025: €150,000
- Short-term financial debts -€58,580
down €58,580 (-79.5%), from €73,710 to €15,130
of which Other loans: -€34,832
- Turnover -€543,781
down €543,781 (-76.3%), from €713,127 to €169,347
- Gross operating margin -€414,163
down €414,163 (-95.9%), from €431,834 to €17,670
- Provisions -€210,000
down €210,000, from €160,000 to -€50,000
- Purchases and services -€175,814
down €175,814 (-53.7%), from €327,670 to €151,856
- Staff costs -€147,497
down €147,497 (-99.1%), from €148,792 to €1,295
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 | €878,374 | €805,580 | -€72,794 | -8.3% |
| Fixed assets | 21/28 | €824,254 | €777,649 | -€46,604 | -5.7% |
| Tangible fixed assets | 22/27 | €803,565 | €746,021 | -€57,544 | -7.2% |
| Land and buildings | 22 | €785,609 | €743,824 | -€41,785 | -5.3% |
| Plant, machinery and equipment | 23 | - | €2,197 | +€2,197 | |
| Furniture and vehicles | 24 | €17,956 | - | -€17,956 | |
| Financial fixed assets | 28 | €20,689 | €31,628 | +€10,940 | +52.9% |
| Current assets | 29/58 | €54,120 | €27,931 | -€26,189 | -48.4% |
| Amounts receivable within one year | 40/41 | €32,384 | €2,710 | -€29,674 | -91.6% |
| Trade receivables | 40 | €3,872 | - | -€3,872 | |
| Other amounts receivable | 41 | €28,512 | €2,710 | -€25,802 | -90.5% |
| Current investments | 50/53 | €21,736 | - | -€21,736 | |
| Cash at bank and in hand | 54/58 | - | €25,221 | +€25,221 | |
| Total equity and liabilities | 10/49 | €878,374 | €805,580 | -€72,794 | -8.3% |
| Equity | 10/15 | €196,065 | €163,664 | -€32,401 | -16.5% |
| Contributions | 10/11 | €196,981 | €196,981 | -€0 | 0.0% |
| Capital | 10 | €196,981 | €196,981 | -€0 | 0.0% |
| Issued capital | 100 | €196,981 | €196,981 | -€0 | 0.0% |
| Reserves | 13 | €16,662 | €16,662 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €16,662 | €16,662 | +€0 | 0.0% |
| Legal reserve | 130 | €16,662 | €16,662 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€17,578 | -€49,979 | -€32,401 | -184.3% |
| Provisions and deferred taxes | 16 | - | €150,000 | +€150,000 | |
| Provisions for liabilities and charges | 160/5 | - | €150,000 | +€150,000 | |
| Major repairs and maintenance | 162 | - | €150,000 | +€150,000 | |
| Amounts payable | 17/49 | €682,309 | €491,916 | -€190,393 | -27.9% |
| Amounts payable after more than one year | 17 | €320,807 | - | -€320,807 | |
| Financial debts | 170/4 | €318,757 | - | -€318,757 | |
| Other amounts payable | 178/9 | €2,050 | - | -€2,050 | |
| Amounts payable within one year | 42/48 | €161,502 | €491,916 | +€330,414 | +204.6% |
| Financial debts | 43 | €73,710 | €15,130 | -€58,580 | -79.5% |
| Credit institutions | 430/8 | €38,878 | €15,130 | -€23,748 | -61.1% |
| Other loans | 439 | €34,832 | - | -€34,832 | |
| Trade debts | 44 | €79,519 | €39,380 | -€40,139 | -50.5% |
| Suppliers | 440/4 | €79,519 | €39,380 | -€40,139 | -50.5% |
| Taxes, remuneration and social security | 45 | €7,525 | €350 | -€7,175 | -95.3% |
| Taxes | 450/3 | - | €350 | +€350 | |
| Remuneration and social security | 454/9 | €7,525 | - | -€7,525 | |
| Other amounts payable | 47/48 | €747 | €437,056 | +€436,309 | +58408.2% |
| Accrued charges and deferred income | 492/3 | €200,000 | - | -€200,000 | |
| Turnover | 70 | €713,127 | €169,347 | -€543,781 | -76.3% |
| Non-recurring operating income | 76A | €46,377 | - | -€46,377 | |
| Goods, raw materials, services and sundry goods | 60/61 | €327,670 | €151,856 | -€175,814 | -53.7% |
| Remuneration, social security and pensions | 62 | €148,792 | €1,295 | -€147,497 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,628 | €38,356 | -€272 | -0.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €160,000 | -€50,000 | -€210,000 | |
| Other operating charges | 640/8 | €35,229 | €36,162 | +€933 | +2.6% |
| Non-recurring operating charges | 66A | €2,104 | €13,105 | +€11,002 | +522.9% |
| Gross operating margin | 9900 | €431,834 | €17,670 | -€414,163 | -95.9% |
| Operating profit (loss) | 9901 | €47,081 | -€21,248 | -€68,329 | |
| Financial income | 75/76B | €1,297 | €56 | -€1,240 | -95.7% |
| Recurring financial income | 75 | €1,297 | €56 | -€1,240 | -95.7% |
| Financial charges | 65/66B | €22,305 | €7,092 | -€15,213 | -68.2% |
| Recurring financial charges | 65 | €21,066 | €7,092 | -€13,974 | -66.3% |
| Non-recurring financial charges | 66B | €1,239 | - | -€1,239 | |
| Profit (loss) for the period before taxes | 9903 | €26,072 | -€28,284 | -€54,357 | |
| Income taxes | 67/77 | €56,292 | €4,117 | -€52,176 | -92.7% |
| Profit (loss) for the period | 9904 | -€30,220 | -€32,401 | -€2,181 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,220 | -€32,401 | -€2,181 | -7.2% |
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 5 October 2026 via checked.be.