DIREGGIO: 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.
DIREGGIO
Largest movements
- Cash -€117,405
down €117,405 (-86.6%), from €135,637 to €18,232
mainly Other debts (-€149,900) and Deferred charges and accrued income (-€63,710)
- Deferred charges and accrued income +€63,710
up €63,710 (+840%), from €7,584 to €71,294
- Stocks and contracts +€55,181
up €55,181 (+24.5%), from €225,135 to €280,316
- Receivables within one year +€26,542
up €26,542 (+5.6%), from €477,223 to €503,766
of which Trade receivables: +€26,763
- Other debts -€149,900
down €149,900 (-88.2%), from €169,900 to €20,000
- Trade debts +€113,496
up €113,496 (+58.2%), from €194,981 to €308,477
- Profit (loss) carried forward +€63,338
up €63,338 (+15.1%), from €418,241 to €481,580
- Staff costs +€27,226
up €27,226 (+7.9%), from €345,862 to €373,089
- Financial income +€10,168
up €10,168 (+96.0%), from €10,588 to €20,755
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €874,591 | €897,533 | +€22,942 | +2.6% |
| Fixed assets | 21/28 | €29,012 | €23,925 | -€5,086 | -17.5% |
| Tangible fixed assets | 22/27 | €28,877 | €23,790 | -€5,086 | -17.6% |
| Plant, machinery and equipment | 23 | €25,048 | €21,856 | -€3,192 | -12.7% |
| Furniture and vehicles | 24 | €3,829 | €1,935 | -€1,895 | -49.5% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €845,579 | €873,608 | +€28,029 | +3.3% |
| Stocks and contracts in progress | 3 | €225,135 | €280,316 | +€55,181 | +24.5% |
| Stocks | 30/36 | €225,135 | €280,316 | +€55,181 | +24.5% |
| Amounts receivable within one year | 40/41 | €477,223 | €503,766 | +€26,542 | +5.6% |
| Trade receivables | 40 | €235,718 | €262,481 | +€26,763 | +11.4% |
| Other amounts receivable | 41 | €241,505 | €241,284 | -€221 | -0.1% |
| Cash at bank and in hand | 54/58 | €135,637 | €18,232 | -€117,405 | -86.6% |
| Deferred charges and accrued income | 490/1 | €7,584 | €71,294 | +€63,710 | +840% |
| Total equity and liabilities | 10/49 | €874,591 | €897,533 | +€22,942 | +2.6% |
| Equity | 10/15 | €426,498 | €489,836 | +€63,338 | +14.9% |
| Contributions | 10/11 | €6,397 | €6,397 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €418,241 | €481,580 | +€63,338 | +15.1% |
| Amounts payable | 17/49 | €448,093 | €407,697 | -€40,396 | -9.0% |
| Amounts payable within one year | 42/48 | €448,093 | €407,697 | -€40,396 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €13,645 | €7,259 | -€6,386 | -46.8% |
| Trade debts | 44 | €194,981 | €308,477 | +€113,496 | +58.2% |
| Suppliers | 440/4 | €194,981 | €308,477 | +€113,496 | +58.2% |
| Advances received on contracts in progress | 46 | €25,494 | €27,875 | +€2,381 | +9.3% |
| Taxes, remuneration and social security | 45 | €44,073 | €44,086 | +€13 | 0.0% |
| Taxes | 450/3 | €39,037 | €38,461 | -€576 | -1.5% |
| Remuneration and social security | 454/9 | €5,036 | €5,625 | +€589 | +11.7% |
| Other amounts payable | 47/48 | €169,900 | €20,000 | -€149,900 | -88.2% |
| Remuneration, social security and pensions | 62 | €345,862 | €373,089 | +€27,226 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,246 | €5,086 | -€159 | -3.0% |
| Other operating charges | 640/8 | €1,600 | €1,142 | -€458 | -28.6% |
| Gross operating margin | 9900 | €469,324 | €468,568 | -€756 | -0.2% |
| Operating profit (loss) | 9901 | €116,616 | €89,251 | -€27,365 | -23.5% |
| Financial income | 75/76B | €10,588 | €20,755 | +€10,168 | +96.0% |
| Recurring financial income | 75 | €10,588 | €20,755 | +€10,168 | +96.0% |
| Financial charges | 65/66B | €7,507 | €4,517 | -€2,990 | -39.8% |
| Recurring financial charges | 65 | €7,507 | €4,517 | -€2,990 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €119,697 | €105,489 | -€14,208 | -11.9% |
| Income taxes | 67/77 | €24,650 | €22,151 | -€2,499 | -10.1% |
| Profit (loss) for the period | 9904 | €95,047 | €83,338 | -€11,709 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €95,047 | €83,338 | -€11,709 | -12.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.