Diorthóno: what changed
Diorthóno
Largest movements
- Cash -€44,427
down €44,427 (-38.9%), from €114,245 to €69,818
mainly Debts after one year (-€135,200) and Investment in fixed assets (net) (-€23,547)
- Intangible fixed assets -€22,600
down €22,600 (-24.0%), from €94,167 to €71,567
- Tangible fixed assets +€15,025
up €15,025 (+64.7%), from €23,237 to €38,262
of which Plant, machinery and equipment: +€15,290
- Deferred charges and accrued income +€11,500
up €11,500 (+13.0%), from €88,725 to €100,225
- Receivables within one year +€4,392
up €4,392 (+33.8%), from €13,000 to €17,392
of which Other amounts receivable: +€4,392
- Debts after one year -€135,200
no longer reported in 2025 (was €135,200)
of which Other amounts payable: -€120,000
- Reserves +€104,985
up €104,985 (+235%), from €44,758 to €149,742
of which Distributable reserves: +€104,985
- Other debts -€22,596
no longer reported in 2025 (was €22,596)
- Tax, wage and social debts +€18,595
up €18,595 (+4,727%), from €393 to €18,989
- Gross operating margin +€32,516
up €32,516 (+20.3%), from €160,470 to €192,987
- Taxes +€9,302
up €9,302 (+23.7%), from €39,294 to €48,595
- Other operating charges +€4,031
up €4,031 (+348%), from €1,158 to €5,189
- Financial charges +€2,290
up €2,290 (+210%), from €1,088 to €3,378
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €334,351 | €298,242 | -€36,109 | -10.8% |
| Fixed assets | 21/28 | €118,382 | €110,807 | -€7,575 | -6.4% |
| Intangible fixed assets | 21 | €94,167 | €71,567 | -€22,600 | -24.0% |
| Tangible fixed assets | 22/27 | €23,237 | €38,262 | +€15,025 | +64.7% |
| Plant, machinery and equipment | 23 | €19,942 | €35,232 | +€15,290 | +76.7% |
| Furniture and vehicles | 24 | €3,296 | €3,030 | -€266 | -8.1% |
| Financial fixed assets | 28 | €978 | €978 | = | 0.0% |
| Current assets | 29/58 | €215,969 | €187,435 | -€28,534 | -13.2% |
| Amounts receivable within one year | 40/41 | €13,000 | €17,392 | +€4,392 | +33.8% |
| Trade receivables | 40 | €3,333 | €3,333 | = | 0.0% |
| Other amounts receivable | 41 | €9,667 | €14,059 | +€4,392 | +45.4% |
| Cash at bank and in hand | 54/58 | €114,245 | €69,818 | -€44,427 | -38.9% |
| Deferred charges and accrued income | 490/1 | €88,725 | €100,225 | +€11,500 | +13.0% |
| Total equity and liabilities | 10/49 | €334,351 | €298,242 | -€36,109 | -10.8% |
| Equity | 10/15 | €159,069 | €264,054 | +€104,985 | +66.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €44,758 | €149,742 | +€104,985 | +235% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €42,898 | €147,882 | +€104,985 | +245% |
| Profit (loss) carried forward | 14 | €101,911 | €101,911 | = | 0.0% |
| Amounts payable | 17/49 | €175,283 | €34,189 | -€141,094 | -80.5% |
| Amounts payable after more than one year | 17 | €135,200 | - | -€135,200 | |
| Financial debts | 170/4 | €15,200 | - | -€15,200 | |
| Other amounts payable | 178/9 | €120,000 | - | -€120,000 | |
| Amounts payable within one year | 42/48 | €37,873 | €34,189 | -€3,685 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €14,884 | €15,200 | +€315 | +2.1% |
| Taxes, remuneration and social security | 45 | €393 | €18,989 | +€18,595 | +4,727% |
| Taxes | 450/3 | €393 | €18,989 | +€18,595 | +4,727% |
| Other amounts payable | 47/48 | €22,596 | - | -€22,596 | |
| Accrued charges and deferred income | 492/3 | €2,209 | - | -€2,209 | |
| Remuneration, social security and pensions | 62 | - | €42 | +€42 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,244 | €31,123 | -€122 | -0.4% |
| Other operating charges | 640/8 | €1,158 | €5,189 | +€4,031 | +348% |
| Gross operating margin | 9900 | €160,470 | €192,987 | +€32,516 | +20.3% |
| Operating profit (loss) | 9901 | €128,068 | €156,634 | +€28,566 | +22.3% |
| Financial income | 75/76B | €100 | €324 | +€224 | +223% |
| Recurring financial income | 75 | €100 | €324 | +€224 | +223% |
| Financial charges | 65/66B | €1,088 | €3,378 | +€2,290 | +210% |
| Recurring financial charges | 65 | €1,088 | €3,378 | +€2,290 | +210% |
| Profit (loss) for the period before taxes | 9903 | €127,080 | €153,580 | +€26,500 | +20.9% |
| Income taxes | 67/77 | €39,294 | €48,595 | +€9,302 | +23.7% |
| Profit (loss) for the period | 9904 | €87,787 | €104,985 | +€17,198 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €87,787 | €104,985 | +€17,198 | +19.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.