DIRBY: 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.
DIRBY
Largest movements
- Cash +€584,061
up €584,061 (+112.0%), from €521,691 to €1.1m
mainly Net result for the year (+€328,088) and Other debts (+€300,000)
- Receivables within one year -€264,182
down €264,182 (-36.2%), from €729,817 to €465,635
of which Trade receivables: -€275,763
- Tangible fixed assets -€23,708
down €23,708 (-37.5%), from €63,298 to €39,590
of which Furniture and vehicles: -€16,204
- Other debts +€300,000
new in 2025: €300,000
- Trade debts -€101,300
down €101,300 (-14.4%), from €704,853 to €603,553
- Tax, wage and social debts +€69,383
up €69,383 (+19.1%), from €362,485 to €431,868
of which Taxes: +€58,628
- Profit (loss) carried forward +€27,988
up €27,988 (+9.1%), from €306,468 to €334,456
- Gross operating margin +€313,619
up €313,619 (+26.7%), from €1.2m to €1.5m
- Staff costs +€113,353
up €113,353 (+13.0%), from €871,939 to €985,292
- Taxes +€51,813
up €51,813 (+74.0%), from €70,000 to €121,813
- Financial charges +€24,220
up €24,220 (+3109.1%), from €779 to €24,999
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 | €1,374,806 | €1,670,977 | +€296,171 | +21.5% |
| Fixed assets | 21/28 | €123,298 | €99,590 | -€23,708 | -19.2% |
| Tangible fixed assets | 22/27 | €63,298 | €39,590 | -€23,708 | -37.5% |
| Plant, machinery and equipment | 23 | €4,073 | €2,715 | -€1,358 | -33.3% |
| Furniture and vehicles | 24 | €16,204 | - | -€16,204 | |
| Other tangible fixed assets | 26 | €43,021 | €36,875 | -€6,146 | -14.3% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €1,251,508 | €1,571,387 | +€319,879 | +25.6% |
| Amounts receivable within one year | 40/41 | €729,817 | €465,635 | -€264,182 | -36.2% |
| Trade receivables | 40 | €729,817 | €454,054 | -€275,763 | -37.8% |
| Other amounts receivable | 41 | - | €11,581 | +€11,581 | |
| Cash at bank and in hand | 54/58 | €521,691 | €1,105,752 | +€584,061 | +112.0% |
| Total equity and liabilities | 10/49 | €1,374,806 | €1,670,977 | +€296,171 | +21.5% |
| Equity | 10/15 | €307,468 | €335,556 | +€28,088 | +9.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €100 | +€100 | |
| Non-distributable reserves | 130/1 | - | €100 | +€100 | |
| Other | 1319 | - | €100 | +€100 | |
| Profit (loss) carried forward | 14 | €306,468 | €334,456 | +€27,988 | +9.1% |
| Amounts payable | 17/49 | €1,067,338 | €1,335,421 | +€268,083 | +25.1% |
| Amounts payable within one year | 42/48 | €1,067,338 | €1,335,421 | +€268,083 | +25.1% |
| Trade debts | 44 | €704,853 | €603,553 | -€101,300 | -14.4% |
| Suppliers | 440/4 | €704,853 | €603,553 | -€101,300 | -14.4% |
| Taxes, remuneration and social security | 45 | €362,485 | €431,868 | +€69,383 | +19.1% |
| Taxes | 450/3 | €220,042 | €278,670 | +€58,628 | +26.6% |
| Remuneration and social security | 454/9 | €142,443 | €153,198 | +€10,755 | +7.6% |
| Other amounts payable | 47/48 | - | €300,000 | +€300,000 | |
| Remuneration, social security and pensions | 62 | €871,939 | €985,292 | +€113,353 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,605 | €23,707 | +€8,102 | +51.9% |
| Other operating charges | 640/8 | €3,709 | €3,783 | +€74 | +2.0% |
| Gross operating margin | 9900 | €1,173,475 | €1,487,094 | +€313,619 | +26.7% |
| Operating profit (loss) | 9901 | €282,222 | €474,312 | +€192,090 | +68.1% |
| Financial income | 75/76B | €12 | €588 | +€576 | +4800.0% |
| Recurring financial income | 75 | €12 | €588 | +€576 | +4800.0% |
| Financial charges | 65/66B | €779 | €24,999 | +€24,220 | +3109.1% |
| Recurring financial charges | 65 | €779 | €24,999 | +€24,220 | +3109.1% |
| Profit (loss) for the period before taxes | 9903 | €281,455 | €449,901 | +€168,446 | +59.8% |
| Income taxes | 67/77 | €70,000 | €121,813 | +€51,813 | +74.0% |
| Profit (loss) for the period | 9904 | €211,455 | €328,088 | +€116,633 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €211,455 | €328,088 | +€116,633 | +55.2% |
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 7 October 2026 via checked.be.