Diract: 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.
Diract
Largest movements
- Receivables within one year +€138,966
up €138,966 (+74.1%), from €187,529 to €326,495
of which Trade receivables: +€123,605
- Cash -€40,008
down €40,008 (-11.8%), from €339,703 to €299,695
mainly Receivables within one year (-€138,966) and Tax, wage and social debts (-€34,354)
- Profit (loss) carried forward +€74,000
up €74,000 (+23.0%), from -€321,141 to -€247,141
- Trade debts +€53,351
up €53,351 (+39.4%), from €135,339 to €188,691
- Tax, wage and social debts -€34,354
down €34,354 (-17.0%), from €202,572 to €168,218
of which Remuneration and social security: -€26,893
- Staff costs +€83,707
up €83,707 (+7.9%), from €1.1m to €1.1m
- Gross operating margin +€33,407
up €33,407 (+2.8%), from €1.2m to €1.2m
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 | €546,370 | €639,368 | +€92,998 | +17.0% |
| Fixed assets | 21/28 | €12,453 | €6,687 | -€5,766 | -46.3% |
| Intangible fixed assets | 21 | €1,488 | €506 | -€982 | -66.0% |
| Tangible fixed assets | 22/27 | €10,965 | €6,181 | -€4,784 | -43.6% |
| Plant, machinery and equipment | 23 | €2,134 | €5,071 | +€2,938 | +137.7% |
| Furniture and vehicles | 24 | €5,353 | €1,110 | -€4,243 | -79.3% |
| Other tangible fixed assets | 26 | €3,479 | - | -€3,479 | |
| Current assets | 29/58 | €533,917 | €632,681 | +€98,764 | +18.5% |
| Amounts receivable within one year | 40/41 | €187,529 | €326,495 | +€138,966 | +74.1% |
| Trade receivables | 40 | €187,529 | €311,134 | +€123,605 | +65.9% |
| Other amounts receivable | 41 | - | €15,361 | +€15,361 | |
| Cash at bank and in hand | 54/58 | €339,703 | €299,695 | -€40,008 | -11.8% |
| Deferred charges and accrued income | 490/1 | €6,685 | €6,491 | -€194 | -2.9% |
| Total equity and liabilities | 10/49 | €546,370 | €639,368 | +€92,998 | +17.0% |
| Equity | 10/15 | €208,459 | €282,459 | +€74,000 | +35.5% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €379,601 | €379,601 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,000 | €15,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,601 | €11,601 | = | 0.0% |
| Distributable reserves | 133 | €353,000 | €353,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€321,141 | -€247,141 | +€74,000 | +23.0% |
| Amounts payable | 17/49 | €337,911 | €356,909 | +€18,998 | +5.6% |
| Amounts payable within one year | 42/48 | €337,911 | €356,909 | +€18,998 | +5.6% |
| Trade debts | 44 | €135,339 | €188,691 | +€53,351 | +39.4% |
| Suppliers | 440/4 | €135,339 | €188,691 | +€53,351 | +39.4% |
| Taxes, remuneration and social security | 45 | €202,572 | €168,218 | -€34,354 | -17.0% |
| Taxes | 450/3 | €10,572 | €3,111 | -€7,461 | -70.6% |
| Remuneration and social security | 454/9 | €191,999 | €165,107 | -€26,893 | -14.0% |
| Remuneration, social security and pensions | 62 | €1,065,083 | €1,148,790 | +€83,707 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,577 | €10,006 | -€2,571 | -20.4% |
| Other operating charges | 640/8 | €8,899 | €7,810 | -€1,089 | -12.2% |
| Gross operating margin | 9900 | €1,214,390 | €1,247,797 | +€33,407 | +2.8% |
| Operating profit (loss) | 9901 | €127,831 | €81,191 | -€46,640 | -36.5% |
| Financial income | 75/76B | €2,565 | €317 | -€2,248 | -87.6% |
| Recurring financial income | 75 | €2,565 | €317 | -€2,248 | -87.6% |
| Financial charges | 65/66B | €823 | €346 | -€477 | -58.0% |
| Recurring financial charges | 65 | €823 | €346 | -€477 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €129,573 | €81,163 | -€48,410 | -37.4% |
| Income taxes | 67/77 | €555 | €7,162 | +€6,608 | +1190.6% |
| Profit (loss) for the period | 9904 | €129,018 | €74,000 | -€55,018 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €129,018 | €74,000 | -€55,018 | -42.6% |
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 1 October 2026 via checked.be.