DIRI GROUP: 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.
DIRI GROUP
Largest movements
- Receivables within one year -€46,235
down €46,235 (-92.0%), from €50,279 to €4,044
of which Trade receivables: -€46,554
- Cash +€2,664
new in 2025: €2,664
mainly Receivables within one year (+€46,235) and Net result for the year (+€14,723)
- Trade debts -€43,580
down €43,580 (-95.0%), from €45,858 to €2,277
- Profit (loss) carried forward +€14,723
up €14,723 (+78.6%), from -€18,743 to -€4,020
- Short-term financial debts -€11,714
no longer reported in 2025 (was €11,714)
- Other debts -€3,000
no longer reported in 2025 (was €3,000)
- Gross operating margin +€31,770
up €31,770, from -€14,851 to €16,919
- Financial charges +€312
up €312 (+18.6%), from €1,684 to €1,996
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 | €51,829 | €8,258 | -€43,572 | -84.1% |
| Fixed assets | 21/28 | €1,550 | €1,550 | = | 0.0% |
| Financial fixed assets | 28 | €1,550 | €1,550 | = | 0.0% |
| Current assets | 29/58 | €50,279 | €6,708 | -€43,572 | -86.7% |
| Amounts receivable within one year | 40/41 | €50,279 | €4,044 | -€46,235 | -92.0% |
| Trade receivables | 40 | €50,135 | €3,581 | -€46,554 | -92.9% |
| Other amounts receivable | 41 | €144 | €463 | +€319 | +221% |
| Cash at bank and in hand | 54/58 | - | €2,664 | +€2,664 | |
| Total equity and liabilities | 10/49 | €51,829 | €8,258 | -€43,572 | -84.1% |
| Equity | 10/15 | -€8,743 | €5,980 | +€14,723 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,743 | -€4,020 | +€14,723 | +78.6% |
| Amounts payable | 17/49 | €60,572 | €2,277 | -€58,294 | -96.2% |
| Amounts payable within one year | 42/48 | €60,572 | €2,277 | -€58,294 | -96.2% |
| Financial debts | 43 | €11,714 | - | -€11,714 | |
| Credit institutions | 430/8 | €11,714 | - | -€11,714 | |
| Trade debts | 44 | €45,858 | €2,277 | -€43,580 | -95.0% |
| Suppliers | 440/4 | €45,858 | €2,277 | -€43,580 | -95.0% |
| Other amounts payable | 47/48 | €3,000 | - | -€3,000 | |
| Other operating charges | 640/8 | €200 | €200 | = | 0.0% |
| Gross operating margin | 9900 | -€14,851 | €16,919 | +€31,770 | |
| Operating profit (loss) | 9901 | -€15,051 | €16,719 | +€31,770 | |
| Financial income | 75/76B | €20 | €0 | -€20 | -100.0% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -100.0% |
| Financial charges | 65/66B | €1,684 | €1,996 | +€312 | +18.6% |
| Recurring financial charges | 65 | €1,684 | €1,996 | +€312 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,715 | €14,723 | +€31,438 | |
| Profit (loss) for the period | 9904 | -€16,715 | €14,723 | +€31,438 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,715 | €14,723 | +€31,438 |
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 19 October 2026 via checked.be.