DI-RECT: what changed
What changed
DI-RECT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€74,498
2024 · €76,697-€2,199
Equity
€735,923
2024 · €661,425+€74,498
Cash
€124,473
2024 · €47,682+€76,790
Balance sheet total
€743,908
2024 · €680,402+€63,506
Largest movements
Assets
- Cash +€76,790
up €76,790 (+161%), from €47,682 to €124,473
mainly Net result for the year (+€74,498) and Deferred charges and accrued income (+€72,208)
- Deferred charges and accrued income -€72,208
down €72,208 (-98.5%), from €73,275 to €1,067
- Current investments +€68,000
up €68,000 (+453%), from €15,000 to €83,000
Equity and liabilities
- Reserves +€74,498
up €74,498 (+11.3%), from €660,425 to €734,923
- Tax, wage and social debts -€9,624
down €9,624 (-59.1%), from €16,275 to €6,651
of which Taxes: -€13,182
Income statement
- Financial income -€4,881
down €4,881 (-6.3%), from €77,687 to €72,805
- Gross operating margin +€4,095
up €4,095 (+30.1%), from €13,589 to €17,684
- Depreciation +€1,245
up €1,245 (+41.2%), from €3,020 to €4,265
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€76,697
Gross operating margin
+€4,095
Depreciation
-€1,245
Other operating charges
+€55
Financial income
-€4,881
Financial charges
-€153
Taxes
-€70
Result 2025
€74,498
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€144,790
Investment
-€68,000
Financing
€0
Cash 2024
€47,682
From operations (derived)
+€144,790
Net result for the year
+€74,498
Depreciation
+€4,265
Receivables within one year
+€4,811
Deferred charges and accrued income
+€72,208
Trade debts
-€253
Tax, wage and social debts
-€9,624
Other debts
-€1,114
Investment (derived)
-€68,000
Current investments
-€68,000
Cash 2025
€124,473
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €680,402 | €743,908 | +€63,506 | +9.3% |
| Fixed assets | 21/28 | €528,852 | €524,587 | -€4,265 | -0.8% |
| Tangible fixed assets | 22/27 | €9,775 | €5,510 | -€4,265 | -43.6% |
| Plant, machinery and equipment | 23 | €1,051 | €616 | -€434 | -41.3% |
| Furniture and vehicles | 24 | €8,724 | €4,893 | -€3,831 | -43.9% |
| Financial fixed assets | 28 | €519,077 | €519,077 | = | 0.0% |
| Current assets | 29/58 | €151,551 | €219,322 | +€67,771 | +44.7% |
| Amounts receivable within one year | 40/41 | €15,594 | €10,783 | -€4,811 | -30.9% |
| Trade receivables | 40 | €9,680 | €10,385 | +€705 | +7.3% |
| Other amounts receivable | 41 | €5,914 | €398 | -€5,516 | -93.3% |
| Current investments | 50/53 | €15,000 | €83,000 | +€68,000 | +453% |
| Cash at bank and in hand | 54/58 | €47,682 | €124,473 | +€76,790 | +161% |
| Deferred charges and accrued income | 490/1 | €73,275 | €1,067 | -€72,208 | -98.5% |
| Total equity and liabilities | 10/49 | €680,402 | €743,908 | +€63,506 | +9.3% |
| Equity | 10/15 | €661,425 | €735,923 | +€74,498 | +11.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €660,425 | €734,923 | +€74,498 | +11.3% |
| Distributable reserves | 133 | €660,425 | €734,923 | +€74,498 | +11.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,977 | €7,985 | -€10,992 | -57.9% |
| Amounts payable within one year | 42/48 | €18,977 | €7,985 | -€10,992 | -57.9% |
| Trade debts | 44 | €1,471 | €1,218 | -€253 | -17.2% |
| Suppliers | 440/4 | €1,471 | €1,218 | -€253 | -17.2% |
| Taxes, remuneration and social security | 45 | €16,275 | €6,651 | -€9,624 | -59.1% |
| Taxes | 450/3 | €16,275 | €3,093 | -€13,182 | -81.0% |
| Remuneration and social security | 454/9 | €0 | €3,558 | +€3,558 | |
| Other amounts payable | 47/48 | €1,231 | €117 | -€1,114 | -90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,020 | €4,265 | +€1,245 | +41.2% |
| Other operating charges | 640/8 | €512 | €457 | -€55 | -10.8% |
| Gross operating margin | 9900 | €13,589 | €17,684 | +€4,095 | +30.1% |
| Operating profit (loss) | 9901 | €10,057 | €12,962 | +€2,905 | +28.9% |
| Financial income | 75/76B | €77,687 | €72,805 | -€4,881 | -6.3% |
| Recurring financial income | 75 | €77,687 | €72,805 | -€4,881 | -6.3% |
| Financial charges | 65/66B | €279 | €432 | +€153 | +54.7% |
| Recurring financial charges | 65 | €279 | €432 | +€153 | +54.7% |
| Profit (loss) for the period before taxes | 9903 | €87,465 | €85,336 | -€2,129 | -2.4% |
| Income taxes | 67/77 | €10,768 | €10,838 | +€70 | +0.6% |
| Profit (loss) for the period | 9904 | €76,697 | €74,498 | -€2,199 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €76,697 | €74,498 | -€2,199 | -2.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.