BASHIR-DIRIR: 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.
BASHIR-DIRIR
Largest movements
- Receivables within one year +€98,386
up €98,386 (+128.6%), from €76,526 to €174,913
- Cash +€3,217
up €3,217 (+297.0%), from €1,083 to €4,301
mainly Net result for the year (+€71,791) and Trade debts (+€15,176)
- Reserves +€71,791
up €71,791 (+125.0%), from €57,417 to €129,208
- Trade debts +€15,176
up €15,176 (+1063.1%), from €1,427 to €16,603
- Tax, wage and social debts +€14,399
up €14,399 (+87.3%), from €16,499 to €30,898
- Gross operating margin +€29,247
up €29,247 (+45.5%), from €64,241 to €93,489
- Taxes +€8,760
up €8,760 (+53.8%), from €16,270 to €25,030
- Financial income +€4,740
new in 2025: €4,740
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 | €78,343 | €179,709 | +€101,366 | +129.4% |
| Fixed assets | 21/28 | €733 | €496 | -€238 | -32.4% |
| Tangible fixed assets | 22/27 | €733 | €496 | -€238 | -32.4% |
| Land and buildings | 22 | €733 | €496 | -€238 | -32.4% |
| Current assets | 29/58 | €77,610 | €179,213 | +€101,604 | +130.9% |
| Amounts receivable within one year | 40/41 | €76,526 | €174,913 | +€98,386 | +128.6% |
| Other amounts receivable | 41 | €76,526 | €174,913 | +€98,386 | +128.6% |
| Cash at bank and in hand | 54/58 | €1,083 | €4,301 | +€3,217 | +297.0% |
| Total equity and liabilities | 10/49 | €78,343 | €179,709 | +€101,366 | +129.4% |
| Equity | 10/15 | €60,417 | €132,208 | +€71,791 | +118.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €57,417 | €129,208 | +€71,791 | +125.0% |
| Distributable reserves | 133 | €57,417 | €129,208 | +€71,791 | +125.0% |
| Amounts payable | 17/49 | €17,926 | €47,501 | +€29,575 | +165.0% |
| Amounts payable within one year | 42/48 | €17,926 | €47,501 | +€29,575 | +165.0% |
| Trade debts | 44 | €1,427 | €16,603 | +€15,176 | +1063.1% |
| Suppliers | 440/4 | €1,427 | €16,603 | +€15,176 | +1063.1% |
| Taxes, remuneration and social security | 45 | €16,499 | €30,898 | +€14,399 | +87.3% |
| Taxes | 450/3 | €16,499 | €30,898 | +€14,399 | +87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €238 | €238 | = | 0.0% |
| Other operating charges | 640/8 | €1,159 | €450 | -€708 | -61.1% |
| Gross operating margin | 9900 | €64,241 | €93,489 | +€29,247 | +45.5% |
| Operating profit (loss) | 9901 | €62,845 | €92,800 | +€29,956 | +47.7% |
| Financial income | 75/76B | - | €4,740 | +€4,740 | |
| Recurring financial income | 75 | - | €4,740 | +€4,740 | |
| Financial charges | 65/66B | €937 | €720 | -€218 | -23.2% |
| Recurring financial charges | 65 | €937 | €720 | -€218 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €61,908 | €96,821 | +€34,914 | +56.4% |
| Income taxes | 67/77 | €16,270 | €25,030 | +€8,760 | +53.8% |
| Profit (loss) for the period | 9904 | €45,637 | €71,791 | +€26,154 | +57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,637 | €71,791 | +€26,154 | +57.3% |
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 12 October 2026 via checked.be.