DIRA CONSULT: 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.
What changed
DIRA CONSULT
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€219,369
2023 · -€199,950-€19,419
Equity
-€144,115
2023 · €75,254-€219,369
Cash
€1,813
2023 · €2,251-€437
Balance sheet total
€6.3m
2023 · €6.5m-€151,630
Largest movements
Assets
- Tangible fixed assets -€153,801
down €153,801 (-2.6%), from €5.8m to €5.7m
of which Land and buildings: -€134,959
Equity and liabilities
- Other debts +€1.2m
up €1.2m (+50.8%), from €2.4m to €3.6m
- Short-term financial debts -€537,851
down €537,851 (-97.5%), from €551,631 to €13,780
- Debts after one year -€468,941
down €468,941 (-15.1%), from €3.1m to €2.6m
of which Financial debts: -€468,941
- Profit (loss) carried forward -€213,587
down €213,587 (-110.0%), from -€194,169 to -€407,756
Income statement
- Gross operating margin -€135,741
down €135,741 (-54.2%), from €250,428 to €114,687
- Other operating charges -€72,783
down €72,783 (-60.9%), from €119,435 to €46,653
- Financial charges -€52,138
down €52,138 (-41.6%), from €125,426 to €73,288
- Depreciation +€7,595
up €7,595 (+3.6%), from €209,830 to €217,426
- Provisions +€4,007
up €4,007, from -€4,007 to €0
From the 2023 result to the 2024 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 2023
-€199,950
Gross operating margin
-€135,741
Depreciation
-€7,595
Provisions
-€4,007
Other operating charges
+€72,783
Financial income
-€323
Financial charges
+€52,138
Taxes
+€3,326
Result 2024
-€219,369
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€1.1m
Investment
-€63,624
Financing
-€1.1m
Cash 2023
€2,251
From operations (derived)
+€1.1m
Net result for the year
-€219,369
Depreciation
+€217,426
Smaller working-capital items
-€4,777
Tax, wage and social debts
-€63,367
Other debts
+€1.2m
Accrued charges and deferred income
-€12,038
Investment (derived)
-€63,624
Investment in fixed assets (net)
-€63,624
Financing
-€1.1m
Debts after one year
-€468,941
Current portion of long-term debt
-€61,690
Short-term financial debts
-€537,851
Cash 2024
€1,813
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,494,047 | €6,342,417 | -€151,630 | -2.3% |
| Fixed assets | 21/28 | €6,455,308 | €6,301,506 | -€153,801 | -2.4% |
| Tangible fixed assets | 22/27 | €5,810,308 | €5,656,506 | -€153,801 | -2.6% |
| Land and buildings | 22 | €5,716,043 | €5,581,083 | -€134,959 | -2.4% |
| Furniture and vehicles | 24 | €90,601 | €72,591 | -€18,011 | -19.9% |
| Other tangible fixed assets | 26 | €3,664 | €2,832 | -€831 | -22.7% |
| Financial fixed assets | 28 | €645,000 | €645,000 | = | 0.0% |
| Current assets | 29/58 | €38,739 | €40,911 | +€2,172 | +5.6% |
| Amounts receivable within one year | 40/41 | €35,136 | €36,244 | +€1,108 | +3.2% |
| Trade receivables | 40 | €4,092 | €2,092 | -€2,000 | -48.9% |
| Other amounts receivable | 41 | €31,044 | €34,152 | +€3,108 | +10.0% |
| Cash at bank and in hand | 54/58 | €2,251 | €1,813 | -€437 | -19.4% |
| Deferred charges and accrued income | 490/1 | €1,352 | €2,854 | +€1,501 | +111.0% |
| Total equity and liabilities | 10/49 | €6,494,047 | €6,342,417 | -€151,630 | -2.3% |
| Equity | 10/15 | €75,254 | -€144,115 | -€219,369 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €250,873 | €245,091 | -€5,782 | -2.3% |
| Tax-exempt reserves | 132 | €76,669 | €70,887 | -€5,782 | -7.5% |
| Distributable reserves | 133 | €174,204 | €174,204 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€194,169 | -€407,756 | -€213,587 | -110.0% |
| Provisions and deferred taxes | 16 | €31,315 | €28,954 | -€2,362 | -7.5% |
| Deferred taxes | 168 | €31,315 | €28,954 | -€2,362 | -7.5% |
| Amounts payable | 17/49 | €6,387,478 | €6,457,578 | +€70,101 | +1.1% |
| Amounts payable after more than one year | 17 | €3,098,912 | €2,629,971 | -€468,941 | -15.1% |
| Financial debts | 170/4 | €3,088,112 | €2,619,171 | -€468,941 | -15.2% |
| Other amounts payable | 178/9 | €10,800 | €10,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,243,358 | €3,794,438 | +€551,079 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €233,110 | €171,420 | -€61,690 | -26.5% |
| Financial debts | 43 | €551,631 | €13,780 | -€537,851 | -97.5% |
| Credit institutions | 430/8 | €551,631 | €13,780 | -€537,851 | -97.5% |
| Trade debts | 44 | €5,729 | €5,922 | +€193 | +3.4% |
| Suppliers | 440/4 | €5,729 | €5,922 | +€193 | +3.4% |
| Taxes, remuneration and social security | 45 | €64,668 | €1,301 | -€63,367 | -98.0% |
| Taxes | 450/3 | €64,668 | €1,301 | -€63,367 | -98.0% |
| Other amounts payable | 47/48 | €2,388,221 | €3,602,014 | +€1.2m | +50.8% |
| Accrued charges and deferred income | 492/3 | €45,207 | €33,169 | -€12,038 | -26.6% |
| Non-recurring operating income | 76A | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209,830 | €217,426 | +€7,595 | +3.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€4,007 | €0 | +€4,007 | |
| Other operating charges | 640/8 | €119,435 | €46,653 | -€72,783 | -60.9% |
| Gross operating margin | 9900 | €250,428 | €114,687 | -€135,741 | -54.2% |
| Operating profit (loss) | 9901 | -€74,831 | -€149,392 | -€74,560 | -99.6% |
| Financial income | 75/76B | €1,272 | €949 | -€323 | -25.4% |
| Recurring financial income | 75 | €1,272 | €949 | -€323 | -25.4% |
| Financial charges | 65/66B | €125,426 | €73,288 | -€52,138 | -41.6% |
| Recurring financial charges | 65 | €125,426 | €73,288 | -€52,138 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | -€198,985 | -€221,731 | -€22,745 | -11.4% |
| Transfer from deferred taxes | 780 | €2,362 | €2,362 | -€0 | 0.0% |
| Income taxes | 67/77 | €3,326 | €0 | -€3,326 | -100.0% |
| Profit (loss) for the period | 9904 | -€199,950 | -€219,369 | -€19,419 | -9.7% |
| Transfer from tax-exempt reserves | 789 | €5,782 | €5,782 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€194,169 | -€213,587 | -€19,419 | -10.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2023 and 30 November 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.