DIRADIN: what changed
Two financial 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.
DIRADIN
Largest movements
- Cash +€41,422
up €41,422 (+59.6%), from €69,510 to €110,931
mainly Depreciation (+€28,097) and Net result for the year (+€12,519)
- Tangible fixed assets -€20,159
down €20,159 (-4.4%), from €455,221 to €435,063
of which Land and buildings: -€19,840
- Reserves +€12,519
up €12,519 (+6.3%), from €198,111 to €210,630
- Tax, wage and social debts +€10,815
up €10,815 (+720%), from €1,501 to €12,316
of which Remuneration and social security: +€8,500
- Gross operating margin +€4,788
up €4,788 (+9.4%), from €51,195 to €55,983
- Depreciation -€2,887
down €2,887 (-9.3%), from €30,983 to €28,097
- Taxes +€1,789
up €1,789 (+59.1%), from €3,026 to €4,815
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.
Derived cash bridge
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 | €531,312 | €558,828 | +€27,516 | +5.2% |
| Fixed assets | 21/28 | €455,221 | €438,035 | -€17,186 | -3.8% |
| Intangible fixed assets | 21 | - | €2,973 | +€2,973 | |
| Tangible fixed assets | 22/27 | €455,221 | €435,063 | -€20,159 | -4.4% |
| Land and buildings | 22 | €454,526 | €434,686 | -€19,840 | -4.4% |
| Furniture and vehicles | 24 | €695 | €376 | -€319 | -45.9% |
| Current assets | 29/58 | €76,090 | €120,792 | +€44,702 | +58.7% |
| Amounts receivable within one year | 40/41 | €1,502 | €853 | -€649 | -43.2% |
| Trade receivables | 40 | €85 | €0 | -€85 | -100% |
| Other amounts receivable | 41 | €1,417 | €853 | -€564 | -39.8% |
| Cash at bank and in hand | 54/58 | €69,510 | €110,931 | +€41,422 | +59.6% |
| Deferred charges and accrued income | 490/1 | €5,079 | €9,007 | +€3,929 | +77.4% |
| Total equity and liabilities | 10/49 | €531,312 | €558,828 | +€27,516 | +5.2% |
| Equity | 10/15 | €442,111 | €454,630 | +€12,519 | +2.8% |
| Contributions | 10/11 | €244,000 | €244,000 | = | 0.0% |
| Reserves | 13 | €198,111 | €210,630 | +€12,519 | +6.3% |
| Distributable reserves | 133 | €198,111 | €210,630 | +€12,519 | +6.3% |
| Amounts payable | 17/49 | €89,201 | €104,198 | +€14,997 | +16.8% |
| Amounts payable after more than one year | 17 | €76,500 | €76,500 | = | 0.0% |
| Financial debts | 170/4 | €76,500 | €76,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,212 | €21,954 | +€14,742 | +204% |
| Trade debts | 44 | €3,786 | €8,621 | +€4,835 | +128% |
| Suppliers | 440/4 | €3,786 | €8,621 | +€4,835 | +128% |
| Taxes, remuneration and social security | 45 | €1,501 | €12,316 | +€10,815 | +720% |
| Taxes | 450/3 | €1,501 | €3,816 | +€2,315 | +154% |
| Remuneration and social security | 454/9 | - | €8,500 | +€8,500 | |
| Other amounts payable | 47/48 | €1,925 | €1,017 | -€907 | -47.1% |
| Accrued charges and deferred income | 492/3 | €5,489 | €5,744 | +€255 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,983 | €28,097 | -€2,887 | -9.3% |
| Other operating charges | 640/8 | €6,941 | €7,171 | +€230 | +3.3% |
| Gross operating margin | 9900 | €51,195 | €55,983 | +€4,788 | +9.4% |
| Operating profit (loss) | 9901 | €13,270 | €20,716 | +€7,446 | +56.1% |
| Financial income | 75/76B | €37 | €1 | -€36 | -98.5% |
| Recurring financial income | 75 | €37 | €1 | -€36 | -98.5% |
| Financial charges | 65/66B | €3,390 | €3,383 | -€7 | -0.2% |
| Recurring financial charges | 65 | €3,390 | €3,383 | -€7 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €9,917 | €17,333 | +€7,416 | +74.8% |
| Income taxes | 67/77 | €3,026 | €4,815 | +€1,789 | +59.1% |
| Profit (loss) for the period | 9904 | €6,891 | €12,519 | +€5,628 | +81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,891 | €12,519 | +€5,628 | +81.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.