DiaLogisch: 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.
DiaLogisch
Largest movements
- Current investments +€41,500
up €41,500 (+163%), from €25,426 to €66,926
- Deferred charges and accrued income -€16,925
down €16,925 (-37.2%), from €45,516 to €28,591
- Cash -€11,300
down €11,300 (-16.2%), from €69,765 to €58,466
mainly Current investments (-€41,500) and Contributions, distributions and other (-€35,000)
- Other debts +€17,544
up €17,544 (+54.5%), from €32,191 to €49,735
- Trade debts -€14,700
down €14,700 (-42.0%), from €34,965 to €20,265
- Provisions +€5,191
up €5,191 (+1.7%), from €303,426 to €308,617
- Financial income +€3,657
up €3,657 (+318%), from €1,150 to €4,808
- Financial charges +€2,625
up €2,625 (+12.1%), from €21,741 to €24,366
- Staff costs -€2,410
down €2,410 (-12.5%), from €19,247 to €16,836
- Gross operating margin -€2,406
down €2,406 (-2.6%), from €94,028 to €91,622
- Depreciation -€1,575
down €1,575 (-18.4%), from €8,555 to €6,980
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 | €458,717 | €469,334 | +€10,616 | +2.3% |
| Fixed assets | 21/28 | €287,297 | €283,327 | -€3,970 | -1.4% |
| Intangible fixed assets | 21 | €2,612 | €1,382 | -€1,230 | -47.1% |
| Tangible fixed assets | 22/27 | €20,685 | €17,945 | -€2,740 | -13.2% |
| Plant, machinery and equipment | 23 | €1,085 | €702 | -€382 | -35.3% |
| Furniture and vehicles | 24 | €4,702 | €3,352 | -€1,350 | -28.7% |
| Other tangible fixed assets | 26 | €14,898 | €13,891 | -€1,007 | -6.8% |
| Financial fixed assets | 28 | €264,000 | €264,000 | = | 0.0% |
| Current assets | 29/58 | €171,420 | €186,007 | +€14,586 | +8.5% |
| Amounts receivable within one year | 40/41 | €30,713 | €32,024 | +€1,311 | +4.3% |
| Trade receivables | 40 | €29,398 | €25,905 | -€3,493 | -11.9% |
| Other amounts receivable | 41 | €1,315 | €6,119 | +€4,804 | +365% |
| Current investments | 50/53 | €25,426 | €66,926 | +€41,500 | +163% |
| Cash at bank and in hand | 54/58 | €69,765 | €58,466 | -€11,300 | -16.2% |
| Deferred charges and accrued income | 490/1 | €45,516 | €28,591 | -€16,925 | -37.2% |
| Total equity and liabilities | 10/49 | €458,717 | €469,334 | +€10,616 | +2.3% |
| Equity | 10/15 | €80,259 | €79,789 | -€470 | -0.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €61,709 | €61,239 | -€470 | -0.8% |
| Distributable reserves | 133 | €61,709 | €61,239 | -€470 | -0.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €303,426 | €308,617 | +€5,191 | +1.7% |
| Provisions for liabilities and charges | 160/5 | €303,426 | €308,617 | +€5,191 | +1.7% |
| Environmental obligations | 163 | €303,426 | €308,617 | +€5,191 | +1.7% |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €75,033 | €80,928 | +€5,895 | +7.9% |
| Amounts payable within one year | 42/48 | €74,252 | €80,064 | +€5,812 | +7.8% |
| Trade debts | 44 | €34,965 | €20,265 | -€14,700 | -42.0% |
| Suppliers | 440/4 | €34,965 | €20,265 | -€14,700 | -42.0% |
| Taxes, remuneration and social security | 45 | €7,096 | €10,064 | +€2,968 | +41.8% |
| Taxes | 450/3 | €4,990 | €10,064 | +€5,074 | +102% |
| Remuneration and social security | 454/9 | €2,106 | €0 | -€2,106 | -100% |
| Other amounts payable | 47/48 | €32,191 | €49,735 | +€17,544 | +54.5% |
| Accrued charges and deferred income | 492/3 | €780 | €864 | +€84 | +10.7% |
| Remuneration, social security and pensions | 62 | €19,247 | €16,836 | -€2,410 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,555 | €6,980 | -€1,575 | -18.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €395 | +€395 | |
| Other operating charges | 640/8 | €835 | €858 | +€23 | +2.8% |
| Gross operating margin | 9900 | €94,028 | €91,622 | -€2,406 | -2.6% |
| Operating profit (loss) | 9901 | €65,391 | €66,552 | +€1,161 | +1.8% |
| Financial income | 75/76B | €1,150 | €4,808 | +€3,657 | +318% |
| Recurring financial income | 75 | €1,150 | €4,808 | +€3,657 | +318% |
| Financial charges | 65/66B | €21,741 | €24,366 | +€2,625 | +12.1% |
| Recurring financial charges | 65 | €21,741 | €24,366 | +€2,625 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €44,801 | €46,994 | +€2,193 | +4.9% |
| Income taxes | 67/77 | €11,292 | €12,464 | +€1,172 | +10.4% |
| Profit (loss) for the period | 9904 | €33,509 | €34,530 | +€1,021 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,509 | €34,530 | +€1,021 | +3.0% |
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 17 October 2026 via checked.be.