DIALOGUE PSY: 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.
DIALOGUE PSY
Largest movements
- Intangible fixed assets -€23,206
down €23,206 (-76.2%), from €30,441 to €7,235
- Receivables within one year +€8,207
up €8,207 (+163.5%), from €5,019 to €13,226
of which Trade receivables: +€9,167
- Cash -€1,461
down €1,461 (-2.0%), from €74,148 to €72,688
mainly Net result for the year (-€25,342) and Receivables within one year (-€8,207)
- Profit (loss) carried forward -€25,342
down €25,342 (-5.6%), from -€453,528 to -€478,871
- Trade debts +€8,463
up €8,463 (+691.4%), from €1,224 to €9,687
- Gross operating margin +€57,534
up €57,534 (+96.6%), from -€59,566 to -€2,032
- Depreciation -€39,441
down €39,441 (-63.0%), from €62,647 to €23,206
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 | €109,639 | €93,186 | -€16,453 | -15.0% |
| Fixed assets | 21/28 | €30,441 | €7,235 | -€23,206 | -76.2% |
| Intangible fixed assets | 21 | €30,441 | €7,235 | -€23,206 | -76.2% |
| Current assets | 29/58 | €79,198 | €85,950 | +€6,753 | +8.5% |
| Amounts receivable within one year | 40/41 | €5,019 | €13,226 | +€8,207 | +163.5% |
| Trade receivables | 40 | €0 | €9,167 | +€9,167 | |
| Other amounts receivable | 41 | €5,019 | €4,060 | -€960 | -19.1% |
| Cash at bank and in hand | 54/58 | €74,148 | €72,688 | -€1,461 | -2.0% |
| Deferred charges and accrued income | 490/1 | €30 | €36 | +€6 | +21.6% |
| Total equity and liabilities | 10/49 | €109,639 | €93,186 | -€16,453 | -15.0% |
| Equity | 10/15 | €108,415 | €83,073 | -€25,342 | -23.4% |
| Contributions | 10/11 | €561,943 | €561,943 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€453,528 | -€478,871 | -€25,342 | -5.6% |
| Amounts payable | 17/49 | €1,224 | €10,113 | +€8,889 | +726.2% |
| Amounts payable within one year | 42/48 | €1,224 | €10,113 | +€8,889 | +726.2% |
| Trade debts | 44 | €1,224 | €9,687 | +€8,463 | +691.4% |
| Suppliers | 440/4 | €1,224 | €9,687 | +€8,463 | +691.4% |
| Taxes, remuneration and social security | 45 | - | €426 | +€426 | |
| Taxes | 450/3 | - | €426 | +€426 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,647 | €23,206 | -€39,441 | -63.0% |
| Gross operating margin | 9900 | -€59,566 | -€2,032 | +€57,534 | +96.6% |
| Operating profit (loss) | 9901 | -€122,213 | -€25,238 | +€96,975 | +79.3% |
| Financial charges | 65/66B | €249 | €104 | -€145 | -58.1% |
| Recurring financial charges | 65 | €249 | €104 | -€145 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | -€122,462 | -€25,342 | +€97,120 | +79.3% |
| Profit (loss) for the period | 9904 | -€122,462 | -€25,342 | +€97,120 | +79.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€122,462 | -€25,342 | +€97,120 | +79.3% |
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.