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
- Deferred charges and accrued income -€21,442
down €21,442 (-24.8%), from €86,620 to €65,179
- Cash +€10,791
up €10,791 (+9.2%), from €117,389 to €128,181
mainly Deferred charges and accrued income (+€21,442) and Tax, wage and social debts (+€3,683)
- Tangible fixed assets +€6,693
up €6,693 (+75.8%), from €8,830 to €15,522
of which Land and buildings: +€7,714
- Reserves -€8,922
down €8,922 (-5.1%), from €173,921 to €164,998
- Tax, wage and social debts +€3,683
up €3,683 (+122.4%), from €3,009 to €6,692
of which Remuneration and social security: +€3,900
- Gross operating margin -€17,969
down €17,969, from €15,068 to -€2,901
- Taxes -€945
down €945 (-87.7%), from €1,077 to €132
- Financial charges +€860
up €860 (+1088.1%), from €79 to €939
- Depreciation +€556
up €556 (+21.1%), from €2,637 to €3,193
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 | €214,545 | €210,730 | -€3,814 | -1.8% |
| Fixed assets | 21/28 | €8,830 | €15,522 | +€6,693 | +75.8% |
| Tangible fixed assets | 22/27 | €8,830 | €15,522 | +€6,693 | +75.8% |
| Land and buildings | 22 | €7,808 | €15,522 | +€7,714 | +98.8% |
| Plant, machinery and equipment | 23 | €1,022 | - | -€1,022 | |
| Current assets | 29/58 | €205,715 | €195,208 | -€10,507 | -5.1% |
| Stocks and contracts in progress | 3 | €1,201 | €1,071 | -€130 | -10.8% |
| Stocks | 30/36 | €1,201 | €1,071 | -€130 | -10.8% |
| Amounts receivable within one year | 40/41 | €504 | €778 | +€274 | +54.3% |
| Other amounts receivable | 41 | €504 | €778 | +€274 | +54.3% |
| Cash at bank and in hand | 54/58 | €117,389 | €128,181 | +€10,791 | +9.2% |
| Deferred charges and accrued income | 490/1 | €86,620 | €65,179 | -€21,442 | -24.8% |
| Total equity and liabilities | 10/49 | €214,545 | €210,730 | -€3,814 | -1.8% |
| Equity | 10/15 | €192,513 | €183,590 | -€8,922 | -4.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €173,921 | €164,998 | -€8,922 | -5.1% |
| Distributable reserves | 133 | €173,921 | €164,998 | -€8,922 | -5.1% |
| Amounts payable | 17/49 | €22,032 | €27,140 | +€5,108 | +23.2% |
| Amounts payable within one year | 42/48 | €22,032 | €27,140 | +€5,108 | +23.2% |
| Trade debts | 44 | €5,254 | €6,261 | +€1,007 | +19.2% |
| Suppliers | 440/4 | €5,254 | €6,261 | +€1,007 | +19.2% |
| Taxes, remuneration and social security | 45 | €3,009 | €6,692 | +€3,683 | +122.4% |
| Taxes | 450/3 | €3,009 | €2,792 | -€217 | -7.2% |
| Remuneration and social security | 454/9 | - | €3,900 | +€3,900 | |
| Other amounts payable | 47/48 | €13,770 | €14,187 | +€418 | +3.0% |
| Remuneration, social security and pensions | 62 | €1,211 | €1,255 | +€44 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,637 | €3,193 | +€556 | +21.1% |
| Other operating charges | 640/8 | €1,160 | €1,194 | +€34 | +3.0% |
| Gross operating margin | 9900 | €15,068 | -€2,901 | -€17,969 | |
| Operating profit (loss) | 9901 | €10,060 | -€8,543 | -€18,603 | |
| Financial income | 75/76B | €581 | €692 | +€111 | +19.1% |
| Recurring financial income | 75 | €581 | €692 | +€111 | +19.1% |
| Financial charges | 65/66B | €79 | €939 | +€860 | +1088.1% |
| Recurring financial charges | 65 | €79 | €939 | +€860 | +1088.1% |
| Profit (loss) for the period before taxes | 9903 | €10,562 | -€8,790 | -€19,353 | |
| Income taxes | 67/77 | €1,077 | €132 | -€945 | -87.7% |
| Profit (loss) for the period | 9904 | €9,486 | -€8,922 | -€18,408 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,486 | -€8,922 | -€18,408 |
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.