Direkt-IT: 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.
Direkt-IT
Largest movements
- Receivables within one year -€95,311
down €95,311 (-22.6%), from €420,803 to €325,492
- Receivables after one year -€35,000
down €35,000 (-46.7%), from €75,000 to €40,000
- Reserves -€116,648
down €116,648 (-100.0%), from €116,648 to €0
- Tax, wage and social debts -€41,145
down €41,145 (-58.4%), from €70,474 to €29,329
- Trade debts +€21,488
up €21,488 (+6.3%), from €342,866 to €364,353
- Gross operating margin -€85,393
down €85,393, from €60,712 to -€24,682
- Taxes -€15,389
down €15,389 (-100.0%), from €15,389 to €0
- Other operating charges -€2,790
down €2,790 (-78.5%), from €3,557 to €766
- Financial income +€1,250
up €1,250 (+111.1%), from €1,125 to €2,375
- Depreciation -€842
down €842 (-33.7%), from €2,500 to €1,658
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 | €546,796 | €415,089 | -€131,707 | -24.1% |
| Fixed assets | 21/28 | €1,658 | €180 | -€1,478 | -89.1% |
| Tangible fixed assets | 22/27 | €1,658 | €0 | -€1,658 | -100.0% |
| Furniture and vehicles | 24 | €1,658 | €0 | -€1,658 | -100.0% |
| Financial fixed assets | 28 | - | €180 | +€180 | |
| Current assets | 29/58 | €545,138 | €414,909 | -€130,230 | -23.9% |
| Amounts receivable after more than one year | 29 | €75,000 | €40,000 | -€35,000 | -46.7% |
| Other amounts receivable | 291 | €75,000 | €40,000 | -€35,000 | -46.7% |
| Amounts receivable within one year | 40/41 | €420,803 | €325,492 | -€95,311 | -22.6% |
| Trade receivables | 40 | €420,803 | €325,492 | -€95,311 | -22.6% |
| Current investments | 50/53 | - | €680 | +€680 | |
| Cash at bank and in hand | 54/58 | €49,335 | €47,955 | -€1,380 | -2.8% |
| Deferred charges and accrued income | 490/1 | - | €781 | +€781 | |
| Total equity and liabilities | 10/49 | €546,796 | €415,089 | -€131,707 | -24.1% |
| Equity | 10/15 | €119,148 | €2,500 | -€116,648 | -97.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €116,648 | €0 | -€116,648 | -100.0% |
| Distributable reserves | 133 | €116,648 | €0 | -€116,648 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €427,648 | €412,589 | -€15,060 | -3.5% |
| Amounts payable within one year | 42/48 | €427,648 | €412,589 | -€15,060 | -3.5% |
| Trade debts | 44 | €342,866 | €364,353 | +€21,488 | +6.3% |
| Suppliers | 440/4 | €342,866 | €364,353 | +€21,488 | +6.3% |
| Taxes, remuneration and social security | 45 | €70,474 | €29,329 | -€41,145 | -58.4% |
| Taxes | 450/3 | €70,474 | €29,329 | -€41,145 | -58.4% |
| Other amounts payable | 47/48 | €14,308 | €18,906 | +€4,598 | +32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,500 | €1,658 | -€842 | -33.7% |
| Other operating charges | 640/8 | €3,557 | €766 | -€2,790 | -78.5% |
| Gross operating margin | 9900 | €60,712 | -€24,682 | -€85,393 | |
| Operating profit (loss) | 9901 | €54,655 | -€27,106 | -€81,761 | |
| Financial income | 75/76B | €1,125 | €2,375 | +€1,250 | +111.1% |
| Recurring financial income | 75 | €1,125 | €2,375 | +€1,250 | +111.1% |
| Financial charges | 65/66B | €2,815 | €2,247 | -€568 | -20.2% |
| Recurring financial charges | 65 | €2,815 | €2,247 | -€568 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €52,965 | -€26,978 | -€79,942 | |
| Income taxes | 67/77 | €15,389 | €0 | -€15,389 | -100.0% |
| Profit (loss) for the period | 9904 | €37,575 | -€26,978 | -€64,553 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,575 | -€26,978 | -€64,553 |
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 4 October 2026 via checked.be.