DIALOGOS: 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.
DIALOGOS
Largest movements
- Tangible fixed assets -€9,059
down €9,059 (-56.3%), from €16,084 to €7,025
of which Furniture and vehicles: -€8,039
- Cash +€8,489
up €8,489 (+19.9%), from €42,698 to €51,188
mainly Depreciation (+€9,059) and Receivables within one year (+€5,235)
- Receivables within one year -€5,235
down €5,235 (-84.8%), from €6,173 to €938
of which Other amounts receivable: -€4,678
- Reserves -€6,290
down €6,290 (-15.7%), from €40,183 to €33,893
- Other debts +€3,195
up €3,195 (+56.1%), from €5,700 to €8,895
- Current portion of long-term debt -€2,973
down €2,973 (-66.4%), from €4,475 to €1,502
- Trade debts +€1,869
up €1,869 (+13130.9%), from €14 to €1,883
- Debts after one year -€1,502
no longer reported in 2025 (was €1,502)
- Gross operating margin -€1,651
down €1,651 (-8.6%), from €19,167 to €17,516
- Depreciation -€550
down €550 (-5.7%), from €9,609 to €9,059
- Taxes +€421
up €421 (+13.2%), from €3,188 to €3,609
- Financial charges -€279
down €279 (-24.7%), from €1,129 to €851
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 | €65,531 | €59,755 | -€5,775 | -8.8% |
| Fixed assets | 21/28 | €16,084 | €7,025 | -€9,059 | -56.3% |
| Tangible fixed assets | 22/27 | €16,084 | €7,025 | -€9,059 | -56.3% |
| Plant, machinery and equipment | 23 | €4,080 | €3,060 | -€1,020 | -25.0% |
| Furniture and vehicles | 24 | €12,004 | €3,965 | -€8,039 | -67.0% |
| Current assets | 29/58 | €49,447 | €52,730 | +€3,284 | +6.6% |
| Amounts receivable within one year | 40/41 | €6,173 | €938 | -€5,235 | -84.8% |
| Trade receivables | 40 | €557 | - | -€557 | |
| Other amounts receivable | 41 | €5,616 | €938 | -€4,678 | -83.3% |
| Cash at bank and in hand | 54/58 | €42,698 | €51,188 | +€8,489 | +19.9% |
| Deferred charges and accrued income | 490/1 | €575 | €605 | +€30 | +5.1% |
| Total equity and liabilities | 10/49 | €65,531 | €59,755 | -€5,775 | -8.8% |
| Equity | 10/15 | €46,383 | €40,093 | -€6,290 | -13.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,183 | €33,893 | -€6,290 | -15.7% |
| Distributable reserves | 133 | €40,183 | €33,893 | -€6,290 | -15.7% |
| Amounts payable | 17/49 | €19,147 | €19,662 | +€515 | +2.7% |
| Amounts payable after more than one year | 17 | €1,502 | - | -€1,502 | |
| Financial debts | 170/4 | €1,502 | - | -€1,502 | |
| Amounts payable within one year | 42/48 | €17,645 | €19,662 | +€2,017 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €4,475 | €1,502 | -€2,973 | -66.4% |
| Trade debts | 44 | €14 | €1,883 | +€1,869 | +13130.9% |
| Suppliers | 440/4 | €14 | €1,883 | +€1,869 | +13130.9% |
| Taxes, remuneration and social security | 45 | €7,456 | €7,382 | -€74 | -1.0% |
| Taxes | 450/3 | €7,456 | €7,382 | -€74 | -1.0% |
| Other amounts payable | 47/48 | €5,700 | €8,895 | +€3,195 | +56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,609 | €9,059 | -€550 | -5.7% |
| Other operating charges | 640/8 | €894 | €924 | +€30 | +3.4% |
| Gross operating margin | 9900 | €19,167 | €17,516 | -€1,651 | -8.6% |
| Operating profit (loss) | 9901 | €8,664 | €7,533 | -€1,131 | -13.1% |
| Financial income | 75/76B | €9 | €0 | -€9 | -98.7% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -98.7% |
| Financial charges | 65/66B | €1,129 | €851 | -€279 | -24.7% |
| Recurring financial charges | 65 | €1,129 | €851 | -€279 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €7,543 | €6,682 | -€861 | -11.4% |
| Income taxes | 67/77 | €3,188 | €3,609 | +€421 | +13.2% |
| Profit (loss) for the period | 9904 | €4,355 | €3,073 | -€1,282 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,355 | €3,073 | -€1,282 | -29.4% |
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 3 October 2026 via checked.be.