DIRAN: 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.
DIRAN
Largest movements
- Cash +€17,900
up €17,900 (+305.8%), from €5,854 to €23,755
mainly Debts after one year (+€15,945) and Depreciation (+€14,830)
- Tangible fixed assets -€7,387
down €7,387 (-3.4%), from €219,623 to €212,235
of which Furniture and vehicles: -€7,119
- Other debts -€24,453
down €24,453 (-33.0%), from €74,172 to €49,719
- Debts after one year +€15,945
new in 2025: €15,945
- Trade debts +€10,274
up €10,274 (+238.3%), from €4,311 to €14,585
- Current portion of long-term debt +€4,802
new in 2025: €4,802
- Tax, wage and social debts +€4,465
up €4,465 (+5.4%), from €82,545 to €87,010
of which Remuneration and social security: +€5,457
- Depreciation +€6,730
up €6,730 (+83.1%), from €8,099 to €14,830
- Gross operating margin +€6,702
up €6,702 (+29.4%), from €22,832 to €29,534
- Other operating charges -€1,321
down €1,321 (-44.4%), from €2,973 to €1,652
- Financial charges -€842
down €842 (-8.2%), from €10,231 to €9,388
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 | €347,559 | €361,659 | +€14,100 | +4.1% |
| Fixed assets | 21/28 | €219,623 | €212,235 | -€7,387 | -3.4% |
| Tangible fixed assets | 22/27 | €219,623 | €212,235 | -€7,387 | -3.4% |
| Land and buildings | 22 | €181,358 | €181,290 | -€68 | 0.0% |
| Plant, machinery and equipment | 23 | €3,133 | €2,933 | -€200 | -6.4% |
| Furniture and vehicles | 24 | €35,131 | €28,012 | -€7,119 | -20.3% |
| Current assets | 29/58 | €127,937 | €149,424 | +€21,487 | +16.8% |
| Amounts receivable within one year | 40/41 | €121,682 | €123,531 | +€1,849 | +1.5% |
| Trade receivables | 40 | €121,419 | €123,437 | +€2,019 | +1.7% |
| Other amounts receivable | 41 | €264 | €94 | -€170 | -64.3% |
| Cash at bank and in hand | 54/58 | €5,854 | €23,755 | +€17,900 | +305.8% |
| Deferred charges and accrued income | 490/1 | €400 | €2,138 | +€1,738 | +434.5% |
| Total equity and liabilities | 10/49 | €347,559 | €361,659 | +€14,100 | +4.1% |
| Equity | 10/15 | €60,864 | €64,150 | +€3,286 | +5.4% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €36,064 | €39,350 | +€3,286 | +9.1% |
| Distributable reserves | 133 | €36,064 | €39,350 | +€3,286 | +9.1% |
| Amounts payable | 17/49 | €286,695 | €297,509 | +€10,814 | +3.8% |
| Amounts payable after more than one year | 17 | - | €15,945 | +€15,945 | |
| Financial debts | 170/4 | - | €15,945 | +€15,945 | |
| Amounts payable within one year | 42/48 | €286,029 | €281,116 | -€4,912 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | - | €4,802 | +€4,802 | |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €4,311 | €14,585 | +€10,274 | +238.3% |
| Suppliers | 440/4 | €4,311 | €14,585 | +€10,274 | +238.3% |
| Taxes, remuneration and social security | 45 | €82,545 | €87,010 | +€4,465 | +5.4% |
| Taxes | 450/3 | €3,561 | €2,569 | -€992 | -27.9% |
| Remuneration and social security | 454/9 | €78,984 | €84,441 | +€5,457 | +6.9% |
| Other amounts payable | 47/48 | €74,172 | €49,719 | -€24,453 | -33.0% |
| Accrued charges and deferred income | 492/3 | €666 | €447 | -€219 | -32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,099 | €14,830 | +€6,730 | +83.1% |
| Other operating charges | 640/8 | €2,973 | €1,652 | -€1,321 | -44.4% |
| Gross operating margin | 9900 | €22,832 | €29,534 | +€6,702 | +29.4% |
| Operating profit (loss) | 9901 | €11,760 | €13,052 | +€1,292 | +11.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €10,231 | €9,388 | -€842 | -8.2% |
| Recurring financial charges | 65 | €10,231 | €9,388 | -€842 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €1,529 | €3,664 | +€2,135 | +139.6% |
| Income taxes | 67/77 | €548 | €378 | -€170 | -31.0% |
| Profit (loss) for the period | 9904 | €981 | €3,286 | +€2,304 | +234.8% |
| Profit (loss) for the period to be appropriated | 9905 | €981 | €3,286 | +€2,304 | +234.8% |
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 3 October 2026 via checked.be.