DIRI: 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.
DIRI
Largest movements
- Cash -€7,951
down €7,951 (-89.4%), from €8,893 to €942
mainly Tax, wage and social debts (-€9,138) and Net result for the year (-€4,529)
- Tangible fixed assets -€6,352
down €6,352 (-23.4%), from €27,149 to €20,797
of which Furniture and vehicles: -€6,678
- Tax, wage and social debts -€9,138
down €9,138 (-86.0%), from €10,626 to €1,488
- Profit (loss) carried forward -€4,529
down €4,529 (-19.0%), from €23,827 to €19,298
- Trade debts -€2,310
no longer reported in 2025 (was €2,310)
- Other debts +€1,627
new in 2025: €1,627
- Gross operating margin -€8,116
down €8,116 (-68.9%), from €11,784 to €3,668
- Taxes -€1,383
down €1,383 (-95.5%), from €1,448 to €65
- Depreciation +€1,123
up €1,123 (+16.9%), from €6,633 to €7,756
- Other operating charges -€826
down €826 (-81.2%), from €1,018 to €192
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 | €38,763 | €24,412 | -€14,351 | -37.0% |
| Fixed assets | 21/28 | €27,149 | €20,797 | -€6,352 | -23.4% |
| Tangible fixed assets | 22/27 | €27,149 | €20,797 | -€6,352 | -23.4% |
| Plant, machinery and equipment | 23 | €1,597 | €1,923 | +€326 | +20.4% |
| Furniture and vehicles | 24 | €25,552 | €18,874 | -€6,678 | -26.1% |
| Current assets | 29/58 | €11,614 | €3,615 | -€7,999 | -68.9% |
| Amounts receivable within one year | 40/41 | €2,665 | €2,672 | +€7 | +0.3% |
| Trade receivables | 40 | €2,665 | €2,469 | -€196 | -7.3% |
| Other amounts receivable | 41 | - | €203 | +€203 | |
| Cash at bank and in hand | 54/58 | €8,893 | €942 | -€7,951 | -89.4% |
| Deferred charges and accrued income | 490/1 | €56 | - | -€56 | |
| Total equity and liabilities | 10/49 | €38,763 | €24,412 | -€14,351 | -37.0% |
| Equity | 10/15 | €25,827 | €21,298 | -€4,529 | -17.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,827 | €19,298 | -€4,529 | -19.0% |
| Amounts payable | 17/49 | €12,936 | €3,114 | -€9,822 | -75.9% |
| Amounts payable within one year | 42/48 | €12,936 | €3,114 | -€9,822 | -75.9% |
| Trade debts | 44 | €2,310 | - | -€2,310 | |
| Suppliers | 440/4 | €2,310 | - | -€2,310 | |
| Taxes, remuneration and social security | 45 | €10,626 | €1,488 | -€9,138 | -86.0% |
| Taxes | 450/3 | €10,626 | €1,488 | -€9,138 | -86.0% |
| Other amounts payable | 47/48 | - | €1,627 | +€1,627 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,633 | €7,756 | +€1,123 | +16.9% |
| Other operating charges | 640/8 | €1,018 | €192 | -€826 | -81.2% |
| Gross operating margin | 9900 | €11,784 | €3,668 | -€8,116 | -68.9% |
| Operating profit (loss) | 9901 | €4,133 | -€4,279 | -€8,412 | |
| Financial income | 75/76B | €25 | €4 | -€21 | -84.0% |
| Recurring financial income | 75 | €25 | €4 | -€21 | -84.0% |
| Financial charges | 65/66B | €174 | €189 | +€15 | +8.5% |
| Recurring financial charges | 65 | €174 | €189 | +€15 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €3,984 | -€4,464 | -€8,448 | |
| Income taxes | 67/77 | €1,448 | €65 | -€1,383 | -95.5% |
| Profit (loss) for the period | 9904 | €2,536 | -€4,529 | -€7,065 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,536 | -€4,529 | -€7,065 |
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 5 October 2026 via checked.be.