DIALUC SERVICES: 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.
DIALUC SERVICES
Largest movements
- Receivables within one year +€67,975
up €67,975 (+257.5%), from €26,399 to €94,374
of which Trade receivables: +€70,666
- Stocks and contracts +€49,757
new in 2024: €49,757
- Cash -€28,742
down €28,742 (-33.1%), from €86,787 to €58,045
mainly Receivables within one year (-€67,975) and Stocks and contracts (-€49,757)
- Tangible fixed assets +€9,686
up €9,686 (+30.4%), from €31,828 to €41,514
of which Furniture and vehicles: +€10,096
- Other debts +€34,499
up €34,499 (+255.3%), from €13,512 to €48,011
- Trade debts +€33,125
up €33,125 (+182.3%), from €18,167 to €51,292
- Current portion of long-term debt +€25,000
new in 2024: €25,000
- Profit (loss) carried forward +€10,555
up €10,555 (+12.4%), from €84,887 to €95,442
- Tax, wage and social debts -€4,508
down €4,508 (-21.3%), from €21,149 to €16,641
of which Taxes: -€5,513
- Gross operating margin +€10,375
up €10,375 (+19.6%), from €53,062 to €63,437
- Other operating charges -€5,813
down €5,813 (-75.9%), from €7,655 to €1,842
- Depreciation -€3,847
down €3,847 (-23.0%), from €16,713 to €12,866
- Taxes -€1,501
down €1,501 (-20.1%), from €7,469 to €5,968
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,775 | €244,446 | +€98,671 | +67.7% |
| Fixed assets | 21/28 | €31,828 | €41,514 | +€9,686 | +30.4% |
| Tangible fixed assets | 22/27 | €31,828 | €41,514 | +€9,686 | +30.4% |
| Plant, machinery and equipment | 23 | €1,166 | €756 | -€410 | -35.2% |
| Furniture and vehicles | 24 | €30,662 | €40,758 | +€10,096 | +32.9% |
| Current assets | 29/58 | €113,947 | €202,932 | +€88,985 | +78.1% |
| Stocks and contracts in progress | 3 | - | €49,757 | +€49,757 | |
| Stocks | 30/36 | - | €49,757 | +€49,757 | |
| Amounts receivable within one year | 40/41 | €26,399 | €94,374 | +€67,975 | +257.5% |
| Trade receivables | 40 | €23,646 | €94,312 | +€70,666 | +298.8% |
| Other amounts receivable | 41 | €2,753 | €62 | -€2,691 | -97.7% |
| Cash at bank and in hand | 54/58 | €86,787 | €58,045 | -€28,742 | -33.1% |
| Deferred charges and accrued income | 490/1 | €761 | €756 | -€5 | -0.7% |
| Total equity and liabilities | 10/49 | €145,775 | €244,446 | +€98,671 | +67.7% |
| Equity | 10/15 | €92,947 | €103,502 | +€10,555 | +11.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,887 | €95,442 | +€10,555 | +12.4% |
| Amounts payable | 17/49 | €52,828 | €140,944 | +€88,116 | +166.8% |
| Amounts payable within one year | 42/48 | €52,828 | €140,944 | +€88,116 | +166.8% |
| Current portion of amounts payable after more than one year | 42 | - | €25,000 | +€25,000 | |
| Trade debts | 44 | €18,167 | €51,292 | +€33,125 | +182.3% |
| Suppliers | 440/4 | €18,167 | €51,292 | +€33,125 | +182.3% |
| Taxes, remuneration and social security | 45 | €21,149 | €16,641 | -€4,508 | -21.3% |
| Taxes | 450/3 | €18,949 | €13,436 | -€5,513 | -29.1% |
| Remuneration and social security | 454/9 | €2,200 | €3,205 | +€1,005 | +45.7% |
| Other amounts payable | 47/48 | €13,512 | €48,011 | +€34,499 | +255.3% |
| Non-recurring operating income | 76A | €122 | - | -€122 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,713 | €12,866 | -€3,847 | -23.0% |
| Other operating charges | 640/8 | €7,655 | €1,842 | -€5,813 | -75.9% |
| Gross operating margin | 9900 | €53,062 | €63,437 | +€10,375 | +19.6% |
| Operating profit (loss) | 9901 | €28,694 | €48,729 | +€20,035 | +69.8% |
| Financial income | 75/76B | €27 | €1 | -€26 | -96.3% |
| Recurring financial income | 75 | €27 | €1 | -€26 | -96.3% |
| Financial charges | 65/66B | €128 | €207 | +€79 | +61.7% |
| Recurring financial charges | 65 | €128 | €207 | +€79 | +61.7% |
| Profit (loss) for the period before taxes | 9903 | €28,593 | €48,523 | +€19,930 | +69.7% |
| Income taxes | 67/77 | €7,469 | €5,968 | -€1,501 | -20.1% |
| Profit (loss) for the period | 9904 | €21,124 | €42,555 | +€21,431 | +101.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,124 | €42,555 | +€21,431 | +101.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.