DIALOGIQUE: 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.
DIALOGIQUE
Largest movements
- Cash +€42,170
up €42,170 (+115.0%), from €36,682 to €78,852
mainly Net result for the year (+€34,740) and Depreciation (+€5,000)
- Tangible fixed assets -€5,000
down €5,000 (-71.4%), from €7,004 to €2,004
- Receivables within one year -€2,565
down €2,565 (-28.0%), from €9,149 to €6,584
of which Trade receivables: -€2,926
- Reserves +€24,700
up €24,700 (+59.5%), from €41,500 to €66,200
- Profit (loss) carried forward +€10,040
up €10,040 (+9498.7%), from €106 to €10,146
- Short-term financial debts -€2,667
no longer reported in 2025 (was €2,667)
- Tax, wage and social debts +€2,288
up €2,288 (+54.7%), from €4,185 to €6,473
- Gross operating margin +€22,170
up €22,170 (+68.5%), from €32,357 to €54,527
- Taxes +€5,186
up €5,186 (+63.6%), from €8,149 to €13,335
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 | €53,472 | €88,189 | +€34,717 | +64.9% |
| Fixed assets | 21/28 | €7,005 | €2,005 | -€5,000 | -71.4% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €7,004 | €2,004 | -€5,000 | -71.4% |
| Furniture and vehicles | 24 | €7,004 | €2,004 | -€5,000 | -71.4% |
| Current assets | 29/58 | €46,467 | €86,184 | +€39,717 | +85.5% |
| Amounts receivable within one year | 40/41 | €9,149 | €6,584 | -€2,565 | -28.0% |
| Trade receivables | 40 | €5,890 | €2,965 | -€2,926 | -49.7% |
| Other amounts receivable | 41 | €3,258 | €3,619 | +€361 | +11.1% |
| Cash at bank and in hand | 54/58 | €36,682 | €78,852 | +€42,170 | +115.0% |
| Deferred charges and accrued income | 490/1 | €637 | €749 | +€112 | +17.6% |
| Total equity and liabilities | 10/49 | €53,472 | €88,189 | +€34,717 | +64.9% |
| Equity | 10/15 | €46,606 | €81,346 | +€34,740 | +74.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €41,500 | €66,200 | +€24,700 | +59.5% |
| Distributable reserves | 133 | €41,500 | €66,200 | +€24,700 | +59.5% |
| Profit (loss) carried forward | 14 | €106 | €10,146 | +€10,040 | +9498.7% |
| Amounts payable | 17/49 | €6,867 | €6,843 | -€23 | -0.3% |
| Amounts payable within one year | 42/48 | €6,867 | €6,838 | -€29 | -0.4% |
| Financial debts | 43 | €2,667 | - | -€2,667 | |
| Credit institutions | 430/8 | €2,667 | - | -€2,667 | |
| Trade debts | 44 | €15 | €365 | +€350 | +2335.6% |
| Suppliers | 440/4 | €15 | €365 | +€350 | +2335.6% |
| Taxes, remuneration and social security | 45 | €4,185 | €6,473 | +€2,288 | +54.7% |
| Taxes | 450/3 | €4,185 | €6,473 | +€2,288 | +54.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €5,000 | = | 0.0% |
| Other operating charges | 640/8 | €718 | €1,230 | +€512 | +71.2% |
| Gross operating margin | 9900 | €32,357 | €54,527 | +€22,170 | +68.5% |
| Operating profit (loss) | 9901 | €26,639 | €48,298 | +€21,659 | +81.3% |
| Financial income | 75/76B | €3 | €46 | +€43 | +1422.0% |
| Recurring financial income | 75 | €3 | €46 | +€43 | +1422.0% |
| Financial charges | 65/66B | €225 | €268 | +€43 | +19.3% |
| Recurring financial charges | 65 | €225 | €268 | +€43 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €26,417 | €48,075 | +€21,658 | +82.0% |
| Income taxes | 67/77 | €8,149 | €13,335 | +€5,186 | +63.6% |
| Profit (loss) for the period | 9904 | €18,269 | €34,740 | +€16,472 | +90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,269 | €34,740 | +€16,472 | +90.2% |
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 6 October 2026 via checked.be.