DIRAMO CONSULTING: 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.
DIRAMO CONSULTING
Largest movements
- Tangible fixed assets -€14,450
down €14,450 (-2.4%), from €594,583 to €580,133
of which Land and buildings: -€16,433
- Profit (loss) carried forward -€11,710
down €11,710 (-32.7%), from -€35,785 to -€47,495
- Other debts -€7,497
down €7,497 (-1.2%), from €602,399 to €594,902
- Depreciation +€9,666
up €9,666 (+128.4%), from €7,528 to €17,194
- Other operating charges +€7,522
up €7,522 (+147.3%), from €5,105 to €12,627
- Gross operating margin +€6,213
up €6,213 (+21.6%), from €28,787 to €35,000
- Financial charges +€5,464
up €5,464 (+47.8%), from €11,425 to €16,889
of which Non-recurring financial charges: +€5,464
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 | €602,744 | €584,502 | -€18,242 | -3.0% |
| Fixed assets | 21/28 | €594,583 | €580,133 | -€14,450 | -2.4% |
| Tangible fixed assets | 22/27 | €594,583 | €580,133 | -€14,450 | -2.4% |
| Land and buildings | 22 | €593,138 | €576,705 | -€16,433 | -2.8% |
| Plant, machinery and equipment | 23 | €1,445 | €3,428 | +€1,983 | +137.2% |
| Current assets | 29/58 | €8,161 | €4,369 | -€3,792 | -46.5% |
| Amounts receivable within one year | 40/41 | €2,120 | €2,130 | +€10 | +0.5% |
| Other amounts receivable | 41 | €2,120 | €2,130 | +€10 | +0.5% |
| Cash at bank and in hand | 54/58 | €6,041 | €2,239 | -€3,802 | -62.9% |
| Total equity and liabilities | 10/49 | €602,744 | €584,502 | -€18,242 | -3.0% |
| Equity | 10/15 | -€6,334 | -€18,044 | -€11,710 | -184.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €10,859 | €10,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,785 | -€47,495 | -€11,710 | -32.7% |
| Amounts payable | 17/49 | €609,078 | €602,546 | -€6,532 | -1.1% |
| Amounts payable within one year | 42/48 | €609,078 | €602,546 | -€6,532 | -1.1% |
| Trade debts | 44 | €4,901 | €5,826 | +€925 | +18.9% |
| Suppliers | 440/4 | €4,901 | €5,826 | +€925 | +18.9% |
| Taxes, remuneration and social security | 45 | €1,778 | €1,818 | +€40 | +2.2% |
| Taxes | 450/3 | €1,778 | €1,818 | +€40 | +2.2% |
| Other amounts payable | 47/48 | €602,399 | €594,902 | -€7,497 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,528 | €17,194 | +€9,666 | +128.4% |
| Other operating charges | 640/8 | €5,105 | €12,627 | +€7,522 | +147.3% |
| Gross operating margin | 9900 | €28,787 | €35,000 | +€6,213 | +21.6% |
| Operating profit (loss) | 9901 | €16,154 | €5,179 | -€10,975 | -67.9% |
| Financial charges | 65/66B | €11,425 | €16,889 | +€5,464 | +47.8% |
| Recurring financial charges | 65 | €38 | €38 | = | 0.0% |
| Non-recurring financial charges | 66B | €11,387 | €16,851 | +€5,464 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | €4,729 | -€11,710 | -€16,439 | |
| Profit (loss) for the period | 9904 | €4,729 | -€11,710 | -€16,439 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,729 | -€11,710 | -€16,439 |
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 8 October 2026 via checked.be.