DIALOGO: 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.
DIALOGO
Largest movements
- Tangible fixed assets -€45,019
down €45,019 (-2.8%), from €1.6m to €1.6m
of which Land and buildings: -€42,707
- Cash -€28,426
down €28,426 (-66.1%), from €42,995 to €14,569
mainly Other debts (-€40,750) and Debts after one year (-€32,631)
- Other debts -€40,750
down €40,750 (-12.4%), from €329,700 to €288,950
- Debts after one year -€32,631
down €32,631 (-3.9%), from €833,640 to €801,009
- Other operating charges +€5,111
up €5,111 (+50.3%), from €10,154 to €15,265
- Gross operating margin +€4,191
up €4,191 (+3.5%), from €120,840 to €125,031
- Depreciation +€3,109
up €3,109 (+4.3%), from €71,937 to €75,046
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 | €1,653,278 | €1,587,275 | -€66,003 | -4.0% |
| Fixed assets | 21/28 | €1,610,083 | €1,565,064 | -€45,019 | -2.8% |
| Tangible fixed assets | 22/27 | €1,610,083 | €1,565,064 | -€45,019 | -2.8% |
| Land and buildings | 22 | €1,601,226 | €1,558,520 | -€42,707 | -2.7% |
| Furniture and vehicles | 24 | €8,857 | €6,544 | -€2,313 | -26.1% |
| Current assets | 29/58 | €43,195 | €22,211 | -€20,984 | -48.6% |
| Amounts receivable within one year | 40/41 | €200 | €7,642 | +€7,442 | +3720.8% |
| Other amounts receivable | 41 | €200 | €7,642 | +€7,442 | +3720.8% |
| Cash at bank and in hand | 54/58 | €42,995 | €14,569 | -€28,426 | -66.1% |
| Total equity and liabilities | 10/49 | €1,653,278 | €1,587,275 | -€66,003 | -4.0% |
| Equity | 10/15 | €421,356 | €422,323 | +€967 | +0.2% |
| Contributions | 10/11 | €49,455 | €49,455 | = | 0.0% |
| Reserves | 13 | €371,902 | €372,869 | +€967 | +0.3% |
| Non-distributable reserves | 130/1 | €4,945 | €4,945 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,945 | €4,945 | = | 0.0% |
| Tax-exempt reserves | 132 | €119,263 | €117,497 | -€1,766 | -1.5% |
| Distributable reserves | 133 | €247,693 | €250,426 | +€2,733 | +1.1% |
| Provisions and deferred taxes | 16 | €35,833 | €34,924 | -€909 | -2.5% |
| Deferred taxes | 168 | €35,833 | €34,924 | -€909 | -2.5% |
| Amounts payable | 17/49 | €1,196,088 | €1,130,027 | -€66,061 | -5.5% |
| Amounts payable after more than one year | 17 | €833,640 | €801,009 | -€32,631 | -3.9% |
| Financial debts | 170/4 | €833,640 | €801,009 | -€32,631 | -3.9% |
| Amounts payable within one year | 42/48 | €362,363 | €329,019 | -€33,344 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €31,346 | €32,631 | +€1,285 | +4.1% |
| Trade debts | 44 | €1,317 | €7,437 | +€6,120 | +464.8% |
| Suppliers | 440/4 | €1,317 | €7,437 | +€6,120 | +464.8% |
| Other amounts payable | 47/48 | €329,700 | €288,950 | -€40,750 | -12.4% |
| Accrued charges and deferred income | 492/3 | €85 | - | -€85 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,937 | €75,046 | +€3,109 | +4.3% |
| Other operating charges | 640/8 | €10,154 | €15,265 | +€5,111 | +50.3% |
| Gross operating margin | 9900 | €120,840 | €125,031 | +€4,191 | +3.5% |
| Operating profit (loss) | 9901 | €38,749 | €34,719 | -€4,030 | -10.4% |
| Financial charges | 65/66B | €35,859 | €34,662 | -€1,197 | -3.3% |
| Recurring financial charges | 65 | €35,859 | €34,662 | -€1,197 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €2,890 | €58 | -€2,832 | -98.0% |
| Transfer from deferred taxes | 780 | €909 | €909 | = | 0.0% |
| Profit (loss) for the period | 9904 | €3,799 | €967 | -€2,832 | -74.5% |
| Transfer from tax-exempt reserves | 789 | €1,766 | €1,766 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,565 | €2,733 | -€2,832 | -50.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.