Claudia Dirnu: 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.
Claudia Dirnu
Largest movements
- Current investments +€9,756
new in 2025: €9,756
- Cash -€1,765
down €1,765 (-3.5%), from €49,735 to €47,969
mainly Contributions, distributions and other (-€69,000) and Current investments (-€9,756)
- Tangible fixed assets -€1,671
down €1,671 (-52.2%), from €3,202 to €1,532
- Profit (loss) carried forward -€40,179
down €40,179 (-97.5%), from €41,202 to €1,023
- Other debts +€36,410
up €36,410 (+2018.3%), from €1,804 to €38,214
- Tax, wage and social debts +€10,365
up €10,365 (+691.0%), from €1,500 to €11,865
- Gross operating margin -€3,855
down €3,855 (-7.9%), from €49,041 to €45,186
- Taxes -€1,094
down €1,094 (-8.6%), from €12,694 to €11,600
- Other operating charges -€768
down €768 (-46.4%), from €1,656 to €888
- Staff costs +€690
new in 2025: €690
- Financial charges -€565
down €565 (-27.1%), from €2,081 to €1,517
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 | €55,447 | €61,917 | +€6,470 | +11.7% |
| Fixed assets | 21/28 | €3,202 | €1,532 | -€1,671 | -52.2% |
| Tangible fixed assets | 22/27 | €3,202 | €1,532 | -€1,671 | -52.2% |
| Furniture and vehicles | 24 | €3,202 | €1,532 | -€1,671 | -52.2% |
| Current assets | 29/58 | €52,244 | €60,385 | +€8,141 | +15.6% |
| Amounts receivable within one year | 40/41 | €1,851 | €2,101 | +€250 | +13.5% |
| Trade receivables | 40 | €1,546 | €396 | -€1,150 | -74.4% |
| Other amounts receivable | 41 | €305 | €1,706 | +€1,400 | +458.4% |
| Current investments | 50/53 | - | €9,756 | +€9,756 | |
| Cash at bank and in hand | 54/58 | €49,735 | €47,969 | -€1,765 | -3.5% |
| Deferred charges and accrued income | 490/1 | €659 | €559 | -€99 | -15.1% |
| Total equity and liabilities | 10/49 | €55,447 | €61,917 | +€6,470 | +11.7% |
| Equity | 10/15 | €42,902 | €2,723 | -€40,179 | -93.7% |
| Contributions | 10/11 | €1,700 | €1,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,202 | €1,023 | -€40,179 | -97.5% |
| Amounts payable | 17/49 | €12,545 | €59,194 | +€46,649 | +371.9% |
| Amounts payable within one year | 42/48 | €12,545 | €59,194 | +€46,649 | +371.9% |
| Current portion of amounts payable after more than one year | 42 | €8,830 | €8,784 | -€46 | -0.5% |
| Trade debts | 44 | €411 | €331 | -€80 | -19.4% |
| Suppliers | 440/4 | €411 | €331 | -€80 | -19.4% |
| Taxes, remuneration and social security | 45 | €1,500 | €11,865 | +€10,365 | +691.0% |
| Taxes | 450/3 | €1,500 | €11,865 | +€10,365 | +691.0% |
| Other amounts payable | 47/48 | €1,804 | €38,214 | +€36,410 | +2018.3% |
| Remuneration, social security and pensions | 62 | - | €690 | +€690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,164 | €1,671 | +€507 | +43.6% |
| Other operating charges | 640/8 | €1,656 | €888 | -€768 | -46.4% |
| Gross operating margin | 9900 | €49,041 | €45,186 | -€3,855 | -7.9% |
| Operating profit (loss) | 9901 | €46,221 | €41,937 | -€4,284 | -9.3% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €2,081 | €1,517 | -€565 | -27.1% |
| Recurring financial charges | 65 | €2,081 | €1,517 | -€565 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €44,144 | €40,421 | -€3,724 | -8.4% |
| Income taxes | 67/77 | €12,694 | €11,600 | -€1,094 | -8.6% |
| Profit (loss) for the period | 9904 | €31,451 | €28,821 | -€2,630 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,451 | €28,821 | -€2,630 | -8.4% |
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 7 October 2026 via checked.be.