DIRE & TRADUIRE: what changed
Two financial 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.
DIRE & TRADUIRE
Largest movements
- Receivables within one year -€10,475
down €10,475 (-22.0%), from €47,628 to €37,154
of which Trade receivables: -€8,749
- Receivables after one year -€3,551
down €3,551 (-15.9%), from €22,340 to €18,789
- Tangible fixed assets -€1,869
down €1,869 (-26.9%), from €6,949 to €5,080
of which Furniture and vehicles: -€1,067
- Other debts -€21,536
no longer reported in 2025 (was €21,536)
- Reserves +€10,000
up €10,000 (+27.1%), from €36,860 to €46,860
of which Distributable reserves: +€10,000
- Profit (loss) carried forward +€7,768
up €7,768, from -€375 to €7,394
- Tax, wage and social debts -€6,123
down €6,123 (-54.2%), from €11,296 to €5,173
- Trade debts -€2,608
down €2,608 (-57.6%), from €4,527 to €1,919
- Gross operating margin +€17,220
up €17,220 (+329%), from €5,236 to €22,456
- Financial income -€1,295
down €1,295 (-67.1%), from €1,930 to €635
- Taxes +€998
up €998 (+582%), from €172 to €1,170
- Financial charges -€434
down €434 (-37.7%), from €1,153 to €718
- Other operating charges +€352
up €352 (+29.0%), from €1,214 to €1,566
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.
Derived cash bridge
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 | €83,605 | €68,818 | -€14,787 | -17.7% |
| Fixed assets | 21/28 | €6,949 | €5,080 | -€1,869 | -26.9% |
| Tangible fixed assets | 22/27 | €6,949 | €5,080 | -€1,869 | -26.9% |
| Furniture and vehicles | 24 | €1,809 | €742 | -€1,067 | -59.0% |
| Other tangible fixed assets | 26 | €5,140 | €4,338 | -€802 | -15.6% |
| Current assets | 29/58 | €76,657 | €63,738 | -€12,918 | -16.9% |
| Amounts receivable after more than one year | 29 | €22,340 | €18,789 | -€3,551 | -15.9% |
| Other amounts receivable | 291 | €22,340 | €18,789 | -€3,551 | -15.9% |
| Amounts receivable within one year | 40/41 | €47,628 | €37,154 | -€10,475 | -22.0% |
| Trade receivables | 40 | €22,506 | €13,757 | -€8,749 | -38.9% |
| Other amounts receivable | 41 | €25,123 | €23,397 | -€1,725 | -6.9% |
| Cash at bank and in hand | 54/58 | €6,490 | €7,239 | +€749 | +11.5% |
| Deferred charges and accrued income | 490/1 | €199 | €557 | +€359 | +180% |
| Total equity and liabilities | 10/49 | €83,605 | €68,818 | -€14,787 | -17.7% |
| Equity | 10/15 | €42,685 | €60,454 | +€17,768 | +41.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,860 | €46,860 | +€10,000 | +27.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €45,000 | +€10,000 | +28.6% |
| Profit (loss) carried forward | 14 | -€375 | €7,394 | +€7,768 | |
| Amounts payable | 17/49 | €40,920 | €8,364 | -€32,556 | -79.6% |
| Amounts payable within one year | 42/48 | €40,824 | €8,227 | -€32,598 | -79.8% |
| Current portion of amounts payable after more than one year | 42 | €3,466 | €1,135 | -€2,331 | -67.3% |
| Trade debts | 44 | €4,527 | €1,919 | -€2,608 | -57.6% |
| Suppliers | 440/4 | €4,527 | €1,919 | -€2,608 | -57.6% |
| Taxes, remuneration and social security | 45 | €11,296 | €5,173 | -€6,123 | -54.2% |
| Taxes | 450/3 | €11,296 | €5,173 | -€6,123 | -54.2% |
| Other amounts payable | 47/48 | €21,536 | - | -€21,536 | |
| Accrued charges and deferred income | 492/3 | €96 | €138 | +€42 | +43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,021 | €1,869 | -€152 | -7.5% |
| Other operating charges | 640/8 | €1,214 | €1,566 | +€352 | +29.0% |
| Gross operating margin | 9900 | €5,236 | €22,456 | +€17,220 | +329% |
| Operating profit (loss) | 9901 | €2,002 | €19,021 | +€17,020 | +850% |
| Financial income | 75/76B | €1,930 | €635 | -€1,295 | -67.1% |
| Recurring financial income | 75 | €1,930 | €635 | -€1,295 | -67.1% |
| Financial charges | 65/66B | €1,153 | €718 | -€434 | -37.7% |
| Recurring financial charges | 65 | €1,153 | €718 | -€434 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €2,779 | €18,938 | +€16,159 | +581% |
| Income taxes | 67/77 | €172 | €1,170 | +€998 | +582% |
| Profit (loss) for the period | 9904 | €2,608 | €17,768 | +€15,161 | +581% |
| Profit (loss) for the period to be appropriated | 9905 | €2,608 | €17,768 | +€15,161 | +581% |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.