DIRABEN: 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.
DIRABEN
Largest movements
- Tangible fixed assets -€22,273
down €22,273 (-46.6%), from €47,748 to €25,475
of which Furniture and vehicles: -€21,573
- Cash +€3,102
up €3,102 (+56.2%), from €5,524 to €8,626
mainly Depreciation (+€19,023) and Debts after one year (+€8,854)
- Receivables within one year +€2,404
up €2,404 (+10.6%), from €22,623 to €25,027
of which Trade receivables: +€4,204
- Intangible fixed assets -€2,000
down €2,000 (-39.2%), from €5,100 to €3,100
- Stocks and contracts +€1,560
up €1,560 (+5.6%), from €27,971 to €29,531
- Trade debts -€30,110
down €30,110 (-72.2%), from €41,682 to €11,572
- Debts after one year +€8,854
up €8,854 (+50.8%), from €17,435 to €26,289
of which Financial debts: +€12,039
- Profit (loss) carried forward +€4,993
up €4,993 (+283.7%), from €1,760 to €6,752
- Tax, wage and social debts -€4,306
down €4,306 (-42.2%), from €10,197 to €5,891
of which Taxes: -€4,306
- Current portion of long-term debt +€3,369
up €3,369 (+88.7%), from €3,800 to €7,169
- Gross operating margin +€13,622
up €13,622 (+137.0%), from €9,942 to €23,565
- Depreciation +€10,702
up €10,702 (+128.6%), from €8,321 to €19,023
- Financial income -€2,346
down €2,346 (-72.4%), from €3,240 to €894
- Other operating charges +€287
up €287 (+419.1%), from €69 to €356
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 | €108,966 | €91,759 | -€17,207 | -15.8% |
| Fixed assets | 21/28 | €52,848 | €28,575 | -€24,273 | -45.9% |
| Intangible fixed assets | 21 | €5,100 | €3,100 | -€2,000 | -39.2% |
| Tangible fixed assets | 22/27 | €47,748 | €25,475 | -€22,273 | -46.6% |
| Plant, machinery and equipment | 23 | €1,400 | €700 | -€700 | -50.0% |
| Furniture and vehicles | 24 | €46,348 | €24,775 | -€21,573 | -46.5% |
| Current assets | 29/58 | €56,118 | €63,184 | +€7,066 | +12.6% |
| Stocks and contracts in progress | 3 | €27,971 | €29,531 | +€1,560 | +5.6% |
| Stocks | 30/36 | €27,971 | €29,531 | +€1,560 | +5.6% |
| Amounts receivable within one year | 40/41 | €22,623 | €25,027 | +€2,404 | +10.6% |
| Trade receivables | 40 | €13,475 | €17,679 | +€4,204 | +31.2% |
| Other amounts receivable | 41 | €9,148 | €7,348 | -€1,800 | -19.7% |
| Cash at bank and in hand | 54/58 | €5,524 | €8,626 | +€3,102 | +56.2% |
| Total equity and liabilities | 10/49 | €108,966 | €91,759 | -€17,207 | -15.8% |
| Equity | 10/15 | €35,822 | €40,814 | +€4,993 | +13.9% |
| Contributions | 10/11 | €3,292 | €3,292 | = | 0.0% |
| Reserves | 13 | €30,770 | €30,770 | = | 0.0% |
| Distributable reserves | 133 | €30,770 | €30,770 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,760 | €6,752 | +€4,993 | +283.7% |
| Amounts payable | 17/49 | €73,144 | €50,944 | -€22,200 | -30.4% |
| Amounts payable after more than one year | 17 | €17,435 | €26,289 | +€8,854 | +50.8% |
| Financial debts | 170/4 | €14,250 | €26,289 | +€12,039 | +84.5% |
| Trade debts | 175 | €3,185 | - | -€3,185 | |
| Amounts payable within one year | 42/48 | €55,709 | €24,656 | -€31,053 | -55.7% |
| Current portion of amounts payable after more than one year | 42 | €3,800 | €7,169 | +€3,369 | +88.7% |
| Trade debts | 44 | €41,682 | €11,572 | -€30,110 | -72.2% |
| Suppliers | 440/4 | €41,682 | €11,572 | -€30,110 | -72.2% |
| Taxes, remuneration and social security | 45 | €10,197 | €5,891 | -€4,306 | -42.2% |
| Taxes | 450/3 | €10,173 | €5,866 | -€4,306 | -42.3% |
| Remuneration and social security | 454/9 | €25 | €25 | = | 0.0% |
| Other amounts payable | 47/48 | €30 | €24 | -€6 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,321 | €19,023 | +€10,702 | +128.6% |
| Other operating charges | 640/8 | €69 | €356 | +€287 | +419.1% |
| Gross operating margin | 9900 | €9,942 | €23,565 | +€13,622 | +137.0% |
| Operating profit (loss) | 9901 | €1,553 | €4,186 | +€2,633 | +169.5% |
| Financial income | 75/76B | €3,240 | €894 | -€2,346 | -72.4% |
| Recurring financial income | 75 | €3,240 | €894 | -€2,346 | -72.4% |
| Financial charges | 65/66B | €38 | €88 | +€50 | +133.7% |
| Recurring financial charges | 65 | €38 | €88 | +€50 | +133.7% |
| Profit (loss) for the period before taxes | 9903 | €4,756 | €4,993 | +€237 | +5.0% |
| Profit (loss) for the period | 9904 | €4,756 | €4,993 | +€237 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,756 | €4,993 | +€237 | +5.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.