DIRICT: 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.
DIRICT
Largest movements
- Tangible fixed assets +€62,968
new in 2025: €62,968
of which Furniture and vehicles: +€60,886
- Receivables within one year -€7,615
down €7,615 (-33.2%), from €22,912 to €15,297
of which Trade receivables: -€8,980
- Reserves +€82,160
up €82,160 (+291%), from €28,227 to €110,387
- Trade debts -€20,060
down €20,060 (-93.0%), from €21,562 to €1,501
- Tax, wage and social debts -€5,001
down €5,001 (-28.2%), from €17,727 to €12,725
of which Taxes: -€5,153
- Gross operating margin +€79,577
up €79,577 (+214%), from €37,165 to €116,742
- Taxes +€15,133
up €15,133 (+202%), from €7,501 to €22,635
- Depreciation +€11,164
new in 2025: €11,164
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 | €71,515 | €128,629 | +€57,114 | +79.9% |
| Fixed assets | 21/28 | - | €62,968 | +€62,968 | |
| Tangible fixed assets | 22/27 | - | €62,968 | +€62,968 | |
| Plant, machinery and equipment | 23 | - | €2,082 | +€2,082 | |
| Furniture and vehicles | 24 | - | €60,886 | +€60,886 | |
| Current assets | 29/58 | €71,515 | €65,662 | -€5,854 | -8.2% |
| Amounts receivable within one year | 40/41 | €22,912 | €15,297 | -€7,615 | -33.2% |
| Trade receivables | 40 | €22,912 | €13,932 | -€8,980 | -39.2% |
| Other amounts receivable | 41 | - | €1,365 | +€1,365 | |
| Cash at bank and in hand | 54/58 | €47,683 | €48,744 | +€1,061 | +2.2% |
| Deferred charges and accrued income | 490/1 | €920 | €1,620 | +€700 | +76.1% |
| Total equity and liabilities | 10/49 | €71,515 | €128,629 | +€57,114 | +79.9% |
| Equity | 10/15 | €32,227 | €114,387 | +€82,160 | +255% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €28,227 | €110,387 | +€82,160 | +291% |
| Distributable reserves | 133 | €28,227 | €110,387 | +€82,160 | +291% |
| Amounts payable | 17/49 | €39,288 | €14,242 | -€25,046 | -63.7% |
| Amounts payable within one year | 42/48 | €39,288 | €14,242 | -€25,046 | -63.7% |
| Trade debts | 44 | €21,562 | €1,501 | -€20,060 | -93.0% |
| Suppliers | 440/4 | €21,562 | €1,501 | -€20,060 | -93.0% |
| Taxes, remuneration and social security | 45 | €17,727 | €12,725 | -€5,001 | -28.2% |
| Taxes | 450/3 | €17,668 | €12,515 | -€5,153 | -29.2% |
| Remuneration and social security | 454/9 | €58 | €210 | +€152 | +260% |
| Other amounts payable | 47/48 | - | €16 | +€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €11,164 | +€11,164 | |
| Other operating charges | 640/8 | €50 | €58 | +€8 | +16.0% |
| Gross operating margin | 9900 | €37,165 | €116,742 | +€79,577 | +214% |
| Operating profit (loss) | 9901 | €37,115 | €105,520 | +€68,405 | +184% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,386 | €726 | -€661 | -47.6% |
| Recurring financial charges | 65 | €1,386 | €726 | -€661 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | €35,729 | €104,794 | +€69,066 | +193% |
| Income taxes | 67/77 | €7,501 | €22,635 | +€15,133 | +202% |
| Profit (loss) for the period | 9904 | €28,227 | €82,160 | +€53,932 | +191% |
| Profit (loss) for the period to be appropriated | 9905 | €28,227 | €82,160 | +€53,932 | +191% |
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 13 October 2026 via checked.be.