DIONYSOS: 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.
DIONYSOS
Largest movements
- Tangible fixed assets -€13,044
down €13,044 (-6.1%), from €214,528 to €201,485
of which Land and buildings: -€12,049
- Cash +€12,357
up €12,357 (+400.6%), from €3,085 to €15,442
mainly Depreciation (+€13,044) and Receivables within one year (+€11,531)
- Receivables within one year -€11,531
down €11,531 (-60.6%), from €19,034 to €7,503
of which Trade receivables: -€11,483
- Tax, wage and social debts -€6,654
down €6,654 (-68.6%), from €9,704 to €3,050
of which Remuneration and social security: -€5,055
- Turnover +€40,215
new in 2025: €40,215
- Staff costs -€12,552
down €12,552 (-31.0%), from €40,466 to €27,914
- Purchases and services +€11,976
new in 2025: €11,976
- Gross operating margin -€9,891
down €9,891 (-19.7%), from €50,130 to €40,239
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 | €236,647 | €224,430 | -€12,217 | -5.2% |
| Fixed assets | 21/28 | €214,528 | €201,485 | -€13,044 | -6.1% |
| Tangible fixed assets | 22/27 | €214,528 | €201,485 | -€13,044 | -6.1% |
| Land and buildings | 22 | €212,618 | €200,569 | -€12,049 | -5.7% |
| Furniture and vehicles | 24 | €1,911 | €915 | -€995 | -52.1% |
| Current assets | 29/58 | €22,119 | €22,945 | +€826 | +3.7% |
| Amounts receivable within one year | 40/41 | €19,034 | €7,503 | -€11,531 | -60.6% |
| Trade receivables | 40 | €17,684 | €6,201 | -€11,483 | -64.9% |
| Other amounts receivable | 41 | €1,350 | €1,302 | -€48 | -3.6% |
| Cash at bank and in hand | 54/58 | €3,085 | €15,442 | +€12,357 | +400.6% |
| Total equity and liabilities | 10/49 | €236,647 | €224,430 | -€12,217 | -5.2% |
| Equity | 10/15 | €182,905 | €180,928 | -€1,978 | -1.1% |
| Contributions | 10/11 | €18,741 | €18,741 | = | 0.0% |
| Contributions outside capital | 11 | €18,741 | - | -€18,741 | |
| Other | 1109/19 | €18,741 | - | -€18,741 | |
| Reserves | 13 | €164,164 | €162,187 | -€1,978 | -1.2% |
| Tax-exempt reserves | 132 | €126,548 | €120,827 | -€5,721 | -4.5% |
| Distributable reserves | 133 | €37,617 | €41,360 | +€3,743 | +10.0% |
| Provisions and deferred taxes | 16 | €42,183 | €40,276 | -€1,907 | -4.5% |
| Deferred taxes | 168 | €42,183 | €40,276 | -€1,907 | -4.5% |
| Amounts payable | 17/49 | €11,559 | €3,227 | -€8,333 | -72.1% |
| Amounts payable within one year | 42/48 | €11,539 | €3,227 | -€8,313 | -72.0% |
| Trade debts | 44 | €94 | - | -€94 | |
| Suppliers | 440/4 | €94 | - | -€94 | |
| Taxes, remuneration and social security | 45 | €9,704 | €3,050 | -€6,654 | -68.6% |
| Taxes | 450/3 | €4,649 | €3,050 | -€1,599 | -34.4% |
| Remuneration and social security | 454/9 | €5,055 | - | -€5,055 | |
| Other amounts payable | 47/48 | €1,742 | €177 | -€1,565 | -89.9% |
| Accrued charges and deferred income | 492/3 | €20 | - | -€20 | |
| Turnover | 70 | - | €40,215 | +€40,215 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €11,976 | +€11,976 | |
| Remuneration, social security and pensions | 62 | €40,466 | €27,914 | -€12,552 | -31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,044 | €13,044 | = | 0.0% |
| Other operating charges | 640/8 | €1,473 | €1,521 | +€48 | +3.2% |
| Gross operating margin | 9900 | €50,130 | €40,239 | -€9,891 | -19.7% |
| Operating profit (loss) | 9901 | -€4,854 | -€2,240 | +€2,613 | +53.8% |
| Financial income | 75/76B | €354 | €139 | -€215 | -60.7% |
| Recurring financial income | 75 | €354 | €139 | -€215 | -60.7% |
| Financial charges | 65/66B | €490 | €343 | -€147 | -29.9% |
| Recurring financial charges | 65 | €490 | €343 | -€147 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,989 | -€2,444 | +€2,545 | +51.0% |
| Transfer from deferred taxes | 780 | €1,907 | €1,907 | = | 0.0% |
| Income taxes | 67/77 | €1,132 | €1,440 | +€308 | +27.2% |
| Profit (loss) for the period | 9904 | -€4,215 | -€1,978 | +€2,237 | +53.1% |
| Transfer from tax-exempt reserves | 789 | €5,721 | €5,721 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,506 | €3,743 | +€2,237 | +148.6% |
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 10 October 2026 via checked.be.