DIONYSOS: 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.
DIONYSOS
Largest movements
- Tangible fixed assets -€27,662
down €27,662 (-21.0%), from €131,948 to €104,287
of which Land and buildings: -€15,439
- Receivables within one year -€22,434
down €22,434 (-77.7%), from €28,882 to €6,448
of which Trade receivables: -€12,368
- Stocks and contracts +€4,539
up €4,539 (+193.8%), from €2,342 to €6,880
- Cash -€2,445
down €2,445 (-4.0%), from €61,502 to €59,056
mainly Short-term financial debts (-€23,488) and Current portion of long-term debt (-€14,411)
- Short-term financial debts -€23,488
no longer reported in 2025 (was €23,488)
- Current portion of long-term debt -€14,411
down €14,411 (-18.3%), from €78,596 to €64,185
- Trade debts -€10,725
down €10,725 (-43.0%), from €24,929 to €14,204
- Tax, wage and social debts +€6,571
up €6,571 (+288.8%), from €2,275 to €8,846
of which Remuneration and social security: +€4,121
- Profit (loss) carried forward -€5,027
down €5,027 (-9.2%), from -€54,390 to -€59,417
- Gross operating margin +€119,736
up €119,736, from -€85,086 to €34,650
- Financial income -€118,049
down €118,049 (-100.0%), from €118,066 to €17
of which Non-recurring financial income: -€118,062
- Staff costs -€16,702
down €16,702 (-69.1%), from €24,179 to €7,477
- Financial charges -€5,375
down €5,375 (-60.4%), from €8,902 to €3,527
- Depreciation -€1,284
down €1,284 (-4.6%), from €27,935 to €26,651
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 | €227,009 | €179,641 | -€47,369 | -20.9% |
| Fixed assets | 21/28 | €132,282 | €104,621 | -€27,662 | -20.9% |
| Tangible fixed assets | 22/27 | €131,948 | €104,287 | -€27,662 | -21.0% |
| Land and buildings | 22 | €46,305 | €30,866 | -€15,439 | -33.3% |
| Plant, machinery and equipment | 23 | €60,218 | €51,673 | -€8,546 | -14.2% |
| Furniture and vehicles | 24 | €2,958 | €1,780 | -€1,178 | -39.8% |
| Other tangible fixed assets | 26 | €22,468 | €19,968 | -€2,500 | -11.1% |
| Financial fixed assets | 28 | €334 | €334 | = | 0.0% |
| Current assets | 29/58 | €94,727 | €75,020 | -€19,707 | -20.8% |
| Stocks and contracts in progress | 3 | €2,342 | €6,880 | +€4,539 | +193.8% |
| Stocks | 30/36 | €2,342 | €6,880 | +€4,539 | +193.8% |
| Amounts receivable within one year | 40/41 | €28,882 | €6,448 | -€22,434 | -77.7% |
| Trade receivables | 40 | €13,131 | €763 | -€12,368 | -94.2% |
| Other amounts receivable | 41 | €15,751 | €5,685 | -€10,066 | -63.9% |
| Cash at bank and in hand | 54/58 | €61,502 | €59,056 | -€2,445 | -4.0% |
| Deferred charges and accrued income | 490/1 | €2,002 | €2,636 | +€634 | +31.7% |
| Total equity and liabilities | 10/49 | €227,009 | €179,641 | -€47,369 | -20.9% |
| Equity | 10/15 | €95,650 | €90,623 | -€5,027 | -5.3% |
| Contributions | 10/11 | €136,400 | €136,400 | = | 0.0% |
| Capital | 10 | €136,400 | €136,400 | = | 0.0% |
| Issued capital | 100 | €136,400 | €136,400 | = | 0.0% |
| Reserves | 13 | €13,640 | €13,640 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,640 | €13,640 | = | 0.0% |
| Legal reserve | 130 | €13,640 | €13,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,390 | -€59,417 | -€5,027 | -9.2% |
| Amounts payable | 17/49 | €131,359 | €89,017 | -€42,342 | -32.2% |
| Amounts payable within one year | 42/48 | €131,359 | €89,017 | -€42,342 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €78,596 | €64,185 | -€14,411 | -18.3% |
| Financial debts | 43 | €23,488 | - | -€23,488 | |
| Credit institutions | 430/8 | €23,488 | - | -€23,488 | |
| Trade debts | 44 | €24,929 | €14,204 | -€10,725 | -43.0% |
| Suppliers | 440/4 | €24,929 | €14,204 | -€10,725 | -43.0% |
| Taxes, remuneration and social security | 45 | €2,275 | €8,846 | +€6,571 | +288.8% |
| Taxes | 450/3 | €132 | €2,581 | +€2,450 | +1862.7% |
| Remuneration and social security | 454/9 | €2,144 | €6,265 | +€4,121 | +192.2% |
| Other amounts payable | 47/48 | €2,070 | €1,782 | -€288 | -13.9% |
| Remuneration, social security and pensions | 62 | €24,179 | €7,477 | -€16,702 | -69.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,935 | €26,651 | -€1,284 | -4.6% |
| Other operating charges | 640/8 | €2,000 | €1,900 | -€100 | -5.0% |
| Gross operating margin | 9900 | -€85,086 | €34,650 | +€119,736 | |
| Operating profit (loss) | 9901 | -€139,199 | -€1,377 | +€137,822 | +99.0% |
| Financial income | 75/76B | €118,066 | €17 | -€118,049 | -100.0% |
| Recurring financial income | 75 | €4 | €17 | +€13 | +353.0% |
| Non-recurring financial income | 76B | €118,062 | - | -€118,062 | |
| Financial charges | 65/66B | €8,902 | €3,527 | -€5,375 | -60.4% |
| Recurring financial charges | 65 | €8,902 | €3,527 | -€5,375 | -60.4% |
| Profit (loss) for the period before taxes | 9903 | -€30,035 | -€4,887 | +€25,148 | +83.7% |
| Income taxes | 67/77 | €132 | €140 | +€8 | +6.1% |
| Profit (loss) for the period | 9904 | -€30,167 | -€5,027 | +€25,140 | +83.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,167 | -€5,027 | +€25,140 | +83.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.