DIRANS: 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.
DIRANS
Largest movements
- Cash +€84,920
up €84,920 (+198.0%), from €42,890 to €127,809
mainly Net result for the year (+€54,709) and Current investments (+€25,993)
- Current investments -€25,993
down €25,993 (-20.6%), from €126,169 to €100,176
- Tangible fixed assets -€13,548
down €13,548 (-26.1%), from €51,995 to €38,447
of which Furniture and vehicles: -€8,079
- Receivables within one year +€5,386
up €5,386 (+41.0%), from €13,153 to €18,539
of which Trade receivables: +€4,286
- Reserves +€54,709
up €54,709 (+28.4%), from €192,381 to €247,091
of which Distributable reserves: +€56,709
- Tax, wage and social debts -€3,505
down €3,505 (-17.1%), from €20,553 to €17,048
of which Taxes: -€3,505
- Gross operating margin +€17,048
up €17,048 (+25.0%), from €68,127 to €85,175
- Financial income +€7,679
up €7,679 (+1397.8%), from €549 to €8,229
- Taxes +€6,835
up €6,835 (+49.7%), from €13,749 to €20,585
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 | €234,206 | €285,910 | +€51,704 | +22.1% |
| Fixed assets | 21/28 | €51,995 | €38,447 | -€13,548 | -26.1% |
| Tangible fixed assets | 22/27 | €51,995 | €38,447 | -€13,548 | -26.1% |
| Land and buildings | 22 | €25,709 | €20,241 | -€5,468 | -21.3% |
| Furniture and vehicles | 24 | €26,286 | €18,206 | -€8,079 | -30.7% |
| Current assets | 29/58 | €182,211 | €247,463 | +€65,252 | +35.8% |
| Amounts receivable within one year | 40/41 | €13,153 | €18,539 | +€5,386 | +41.0% |
| Trade receivables | 40 | €12,530 | €16,816 | +€4,286 | +34.2% |
| Other amounts receivable | 41 | €623 | €1,723 | +€1,100 | +176.6% |
| Current investments | 50/53 | €126,169 | €100,176 | -€25,993 | -20.6% |
| Cash at bank and in hand | 54/58 | €42,890 | €127,809 | +€84,920 | +198.0% |
| Deferred charges and accrued income | 490/1 | €0 | €938 | +€938 | |
| Total equity and liabilities | 10/49 | €234,206 | €285,910 | +€51,704 | +22.1% |
| Equity | 10/15 | €212,381 | €267,091 | +€54,709 | +25.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €192,381 | €247,091 | +€54,709 | +28.4% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100.0% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100.0% |
| Distributable reserves | 133 | €190,381 | €247,091 | +€56,709 | +29.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,825 | €18,819 | -€3,006 | -13.8% |
| Amounts payable within one year | 42/48 | €20,846 | €18,819 | -€2,027 | -9.7% |
| Trade debts | 44 | €157 | €1,032 | +€875 | +558.1% |
| Suppliers | 440/4 | €157 | €1,032 | +€875 | +558.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €20,553 | €17,048 | -€3,505 | -17.1% |
| Taxes | 450/3 | €18,453 | €14,948 | -€3,505 | -19.0% |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Other amounts payable | 47/48 | €136 | €740 | +€603 | +443.0% |
| Accrued charges and deferred income | 492/3 | €979 | €0 | -€979 | -100.0% |
| Non-recurring operating income | 76A | - | €630 | +€630 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,458 | €16,738 | +€280 | +1.7% |
| Other operating charges | 640/8 | €1,328 | €1,301 | -€27 | -2.0% |
| Gross operating margin | 9900 | €68,127 | €85,175 | +€17,048 | +25.0% |
| Operating profit (loss) | 9901 | €50,341 | €67,136 | +€16,795 | +33.4% |
| Financial income | 75/76B | €549 | €8,229 | +€7,679 | +1397.8% |
| Recurring financial income | 75 | €549 | €8,229 | +€7,679 | +1397.8% |
| Financial charges | 65/66B | €143 | €71 | -€72 | -50.2% |
| Recurring financial charges | 65 | €143 | €71 | -€72 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | €50,748 | €75,294 | +€24,546 | +48.4% |
| Income taxes | 67/77 | €13,749 | €20,585 | +€6,835 | +49.7% |
| Profit (loss) for the period | 9904 | €36,999 | €54,709 | +€17,711 | +47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,999 | €54,709 | +€17,711 | +47.9% |
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 5 October 2026 via checked.be.