DIRBIT: 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.
DIRBIT
Largest movements
- Receivables within one year +€55,902
up €55,902 (+19.5%), from €286,743 to €342,645
of which Trade receivables: +€63,547
- Tangible fixed assets -€45,910
down €45,910 (-7.1%), from €643,477 to €597,566
of which Land and buildings: -€32,432
- Cash -€27,450
down €27,450 (-32.9%), from €83,337 to €55,887
mainly Net result for the year (-€78,790) and Receivables within one year (-€55,902)
- Profit (loss) carried forward -€78,790
down €78,790 (-38.7%), from €203,659 to €124,869
- Other debts +€60,845
up €60,845 (+26.7%), from €227,522 to €288,367
- Gross operating margin -€259,028
down €259,028 (-94.8%), from €273,254 to €14,226
- Depreciation +€8,335
up €8,335 (+14.6%), from €57,257 to €65,592
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 | €1,069,915 | €1,051,998 | -€17,917 | -1.7% |
| Fixed assets | 21/28 | €643,477 | €597,566 | -€45,910 | -7.1% |
| Tangible fixed assets | 22/27 | €643,477 | €597,566 | -€45,910 | -7.1% |
| Land and buildings | 22 | €574,114 | €541,682 | -€32,432 | -5.6% |
| Plant, machinery and equipment | 23 | €7,668 | €5,754 | -€1,913 | -25.0% |
| Furniture and vehicles | 24 | €61,695 | €50,130 | -€11,564 | -18.7% |
| Current assets | 29/58 | €426,439 | €454,432 | +€27,993 | +6.6% |
| Stocks and contracts in progress | 3 | €48,000 | €50,900 | +€2,900 | +6.0% |
| Stocks | 30/36 | €48,000 | €50,900 | +€2,900 | +6.0% |
| Amounts receivable within one year | 40/41 | €286,743 | €342,645 | +€55,902 | +19.5% |
| Trade receivables | 40 | €275,953 | €339,500 | +€63,547 | +23.0% |
| Other amounts receivable | 41 | €10,790 | €3,145 | -€7,645 | -70.9% |
| Cash at bank and in hand | 54/58 | €83,337 | €55,887 | -€27,450 | -32.9% |
| Deferred charges and accrued income | 490/1 | €8,359 | €5,000 | -€3,359 | -40.2% |
| Total equity and liabilities | 10/49 | €1,069,915 | €1,051,998 | -€17,917 | -1.7% |
| Equity | 10/15 | €735,491 | €656,701 | -€78,790 | -10.7% |
| Contributions | 10/11 | €208,231 | €208,231 | = | 0.0% |
| Reserves | 13 | €323,601 | €323,601 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €321,742 | €321,742 | = | 0.0% |
| Profit (loss) carried forward | 14 | €203,659 | €124,869 | -€78,790 | -38.7% |
| Amounts payable | 17/49 | €334,425 | €395,298 | +€60,873 | +18.2% |
| Amounts payable within one year | 42/48 | €331,122 | €392,980 | +€61,858 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €3,103 | €4,275 | +€1,172 | +37.8% |
| Suppliers | 440/4 | €3,103 | €4,275 | +€1,172 | +37.8% |
| Taxes, remuneration and social security | 45 | €497 | €338 | -€159 | -31.9% |
| Taxes | 450/3 | €314 | €338 | +€24 | +7.5% |
| Remuneration and social security | 454/9 | €182 | €0 | -€182 | -100.0% |
| Other amounts payable | 47/48 | €227,522 | €288,367 | +€60,845 | +26.7% |
| Accrued charges and deferred income | 492/3 | €3,303 | €2,318 | -€985 | -29.8% |
| Non-recurring operating income | 76A | €5,000 | €23,189 | +€18,189 | +363.8% |
| Remuneration, social security and pensions | 62 | €2,060 | €0 | -€2,060 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,257 | €65,592 | +€8,335 | +14.6% |
| Other operating charges | 640/8 | €5,516 | €4,746 | -€770 | -14.0% |
| Non-recurring operating charges | 66A | €1,515 | €0 | -€1,515 | -100.0% |
| Gross operating margin | 9900 | €273,254 | €14,226 | -€259,028 | -94.8% |
| Operating profit (loss) | 9901 | €206,906 | -€56,112 | -€263,018 | |
| Financial income | 75/76B | €2,501 | €0 | -€2,501 | -100.0% |
| Recurring financial income | 75 | €2,501 | €0 | -€2,501 | -100.0% |
| Financial charges | 65/66B | €23,052 | €22,587 | -€464 | -2.0% |
| Recurring financial charges | 65 | €23,052 | €22,587 | -€464 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €186,355 | -€78,699 | -€265,054 | |
| Income taxes | 67/77 | €74 | €91 | +€17 | +22.4% |
| Profit (loss) for the period | 9904 | €186,281 | -€78,790 | -€265,071 | |
| Profit (loss) for the period to be appropriated | 9905 | €186,281 | -€78,790 | -€265,071 |
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 29 September 2026 via checked.be.