DIONYSS: 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.
What changed
DIONYSS
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€6,290
2024 · €54,793-€61,083
Equity
€745,272
2024 · €751,561-€6,290
Cash
€3,059
2024 · €5,323-€2,264
Balance sheet total
€837,627
2024 · €856,524-€18,897
Largest movements
Assets
- Tangible fixed assets -€8,827
down €8,827 (-1.1%), from €837,486 to €828,659
of which Land and buildings: -€23,638
Equity and liabilities
- Other debts +€27,761
up €27,761 (+5,552%), from €500 to €28,261
- Current portion of long-term debt -€26,482
down €26,482 (-71.4%), from €37,095 to €10,613
- Debts after one year -€10,613
down €10,613 (-70.4%), from €15,082 to €4,469
Income statement
- Gross operating margin -€80,385
down €80,385 (-74.2%), from €108,367 to €27,982
- Taxes -€24,875
down €24,875 (-98.1%), from €25,365 to €490
- Depreciation +€8,861
up €8,861 (+33.6%), from €26,352 to €35,212
- Financial income +€1,922
up €1,922 (+4,967%), from €39 to €1,961
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.
Result 2024
€54,793
Gross operating margin
-€80,385
Depreciation
-€8,861
Other operating charges
+€741
Financial income
+€1,922
Financial charges
+€581
Taxes
+€24,875
Deferred taxes and other
+€44
Result 2025
-€6,290
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€61,473
Investment
-€26,385
Financing
-€37,352
Cash 2024
€5,323
From operations (derived)
+€61,473
Net result for the year
-€6,290
Depreciation
+€35,212
Receivables within one year
+€7,863
Deferred charges and accrued income
-€57
Provisions
-€2,000
Trade debts
-€716
Tax, wage and social debts
-€299
Other debts
+€27,761
Investment (derived)
-€26,385
Investment in fixed assets (net)
-€26,385
Financing
-€37,352
Debts after one year
-€10,613
Current portion of long-term debt
-€26,482
Short-term financial debts
-€256
Cash 2025
€3,059
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €856,524 | €837,627 | -€18,897 | -2.2% |
| Fixed assets | 21/28 | €837,486 | €828,659 | -€8,827 | -1.1% |
| Tangible fixed assets | 22/27 | €837,486 | €828,659 | -€8,827 | -1.1% |
| Land and buildings | 22 | €829,653 | €806,015 | -€23,638 | -2.8% |
| Plant, machinery and equipment | 23 | €5,320 | €2,593 | -€2,727 | -51.3% |
| Furniture and vehicles | 24 | €2,512 | €20,050 | +€17,538 | +698% |
| Current assets | 29/58 | €19,038 | €8,968 | -€10,069 | -52.9% |
| Amounts receivable within one year | 40/41 | €12,892 | €5,029 | -€7,863 | -61.0% |
| Trade receivables | 40 | €6,370 | €4,793 | -€1,577 | -24.8% |
| Other amounts receivable | 41 | €6,522 | €236 | -€6,286 | -96.4% |
| Cash at bank and in hand | 54/58 | €5,323 | €3,059 | -€2,264 | -42.5% |
| Deferred charges and accrued income | 490/1 | €823 | €880 | +€57 | +6.9% |
| Total equity and liabilities | 10/49 | €856,524 | €837,627 | -€18,897 | -2.2% |
| Equity | 10/15 | €751,561 | €745,272 | -€6,290 | -0.8% |
| Contributions | 10/11 | €62,720 | €62,720 | = | 0.0% |
| Reserves | 13 | €688,841 | €682,552 | -€6,290 | -0.9% |
| Tax-exempt reserves | 132 | €190,554 | €121,403 | -€69,151 | -36.3% |
| Distributable reserves | 133 | €498,287 | €561,149 | +€62,861 | +12.6% |
| Provisions and deferred taxes | 16 | €42,468 | €40,468 | -€2,000 | -4.7% |
| Deferred taxes | 168 | €42,468 | €40,468 | -€2,000 | -4.7% |
| Amounts payable | 17/49 | €62,494 | €51,887 | -€10,607 | -17.0% |
| Amounts payable after more than one year | 17 | €15,082 | €4,469 | -€10,613 | -70.4% |
| Financial debts | 170/4 | €15,082 | €4,469 | -€10,613 | -70.4% |
| Amounts payable within one year | 42/48 | €47,413 | €47,419 | +€6 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €37,095 | €10,613 | -€26,482 | -71.4% |
| Financial debts | 43 | €929 | €673 | -€256 | -27.6% |
| Credit institutions | 430/8 | €929 | €673 | -€256 | -27.6% |
| Trade debts | 44 | €7,026 | €6,309 | -€716 | -10.2% |
| Suppliers | 440/4 | €7,026 | €6,309 | -€716 | -10.2% |
| Taxes, remuneration and social security | 45 | €1,863 | €1,564 | -€299 | -16.1% |
| Taxes | 450/3 | €1,863 | €1,564 | -€299 | -16.1% |
| Other amounts payable | 47/48 | €500 | €28,261 | +€27,761 | +5,552% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,352 | €35,212 | +€8,861 | +33.6% |
| Other operating charges | 640/8 | €2,558 | €1,817 | -€741 | -29.0% |
| Gross operating margin | 9900 | €108,367 | €27,982 | -€80,385 | -74.2% |
| Operating profit (loss) | 9901 | €79,458 | -€9,047 | -€88,505 | |
| Financial income | 75/76B | €39 | €1,961 | +€1,922 | +4,967% |
| Recurring financial income | 75 | €39 | €1,961 | +€1,922 | +4,967% |
| Financial charges | 65/66B | €1,295 | €714 | -€581 | -44.9% |
| Recurring financial charges | 65 | €1,295 | €714 | -€581 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €78,202 | -€7,799 | -€86,002 | |
| Transfer from deferred taxes | 780 | €1,956 | €2,000 | +€44 | +2.2% |
| Income taxes | 67/77 | €25,365 | €490 | -€24,875 | -98.1% |
| Profit (loss) for the period | 9904 | €54,793 | -€6,290 | -€61,083 | |
| Transfer from tax-exempt reserves | 789 | €5,869 | €69,151 | +€63,282 | +1,078% |
| Transfer to tax-exempt reserves | 689 | €16,419 | - | -€16,419 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,243 | €62,861 | +€18,618 | +42.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.