Dirac Biosciences: 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.
Dirac Biosciences
Largest movements
- Receivables within one year -€238
down €238 (-100.0%), from €238 to €0
- Deferred charges and accrued income -€41
down €41 (-100.0%), from €41 to €0
- Profit (loss) carried forward -€919
down €919 (-28.8%), from -€3,188 to -€4,107
- Other debts +€720
up €720 (+21.4%), from €3,366 to €4,087
- Short-term financial debts -€81
down €81 (-100.0%), from €81 to €0
- Gross operating margin +€2,407
up €2,407 (+77.0%), from -€3,128 to -€720
- Purchases and services -€2,407
down €2,407 (-77.0%), from €3,128 to €720
- Other operating charges +€238
new in 2024: €238
- Financial charges -€60
down €60 (-100.0%), from €60 to €0
- Financial income +€40
new in 2024: €40
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €279 | €0 | -€279 | -100.0% |
| Current assets | 29/58 | €279 | €0 | -€279 | -100.0% |
| Amounts receivable within one year | 40/41 | €238 | €0 | -€238 | -100.0% |
| Other amounts receivable | 41 | €238 | €0 | -€238 | -100.0% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Deferred charges and accrued income | 490/1 | €41 | €0 | -€41 | -100.0% |
| Total equity and liabilities | 10/49 | €279 | €0 | -€279 | -100.0% |
| Equity | 10/15 | -€3,188 | -€4,107 | -€919 | -28.8% |
| Contributions | 10/11 | €0 | €0 | = | |
| Profit (loss) carried forward | 14 | -€3,188 | -€4,107 | -€919 | -28.8% |
| Amounts payable | 17/49 | €3,467 | €4,107 | +€640 | +18.5% |
| Amounts payable within one year | 42/48 | €3,447 | €4,087 | +€640 | +18.6% |
| Financial debts | 43 | €81 | €0 | -€81 | -100.0% |
| Credit institutions | 430/8 | €81 | €0 | -€81 | -100.0% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €3,366 | €4,087 | +€720 | +21.4% |
| Accrued charges and deferred income | 492/3 | €20 | €20 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,128 | €720 | -€2,407 | -77.0% |
| Other operating charges | 640/8 | - | €238 | +€238 | |
| Gross operating margin | 9900 | -€3,128 | -€720 | +€2,407 | +77.0% |
| Operating profit (loss) | 9901 | -€3,128 | -€959 | +€2,169 | +69.4% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €60 | €0 | -€60 | -100.0% |
| Recurring financial charges | 65 | €60 | €0 | -€60 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,188 | -€919 | +€2,269 | +71.2% |
| Profit (loss) for the period | 9904 | -€3,188 | -€919 | +€2,269 | +71.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,188 | -€919 | +€2,269 | +71.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.