DIRIDEE: 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.
DIRIDEE
Largest movements
- Cash -€15,675
down €15,675 (-65.0%), from €24,119 to €8,444
mainly Net result for the year (-€15,080) and Debts after one year (-€7,391)
- Tangible fixed assets -€10,033
down €10,033 (-28.7%), from €34,977 to €24,944
of which Furniture and vehicles: -€9,540
- Receivables within one year +€1,310
up €1,310 (+295.6%), from €443 to €1,753
of which Trade receivables: +€1,416
- Profit (loss) carried forward -€8,112
down €8,112, from €0 to -€8,112
- Debts after one year -€7,391
down €7,391 (-40.0%), from €18,493 to €11,102
- Reserves -€6,968
down €6,968 (-100.0%), from €6,968 to €0
- Other debts -€2,083
down €2,083 (-84.5%), from €2,463 to €381
- Gross operating margin +€5,366
up €5,366 (+65.6%), from -€8,176 to -€2,810
- Financial charges -€363
down €363 (-22.5%), from €1,612 to €1,249
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 | €60,385 | €35,817 | -€24,568 | -40.7% |
| Fixed assets | 21/28 | €34,977 | €24,944 | -€10,033 | -28.7% |
| Tangible fixed assets | 22/27 | €34,977 | €24,944 | -€10,033 | -28.7% |
| Furniture and vehicles | 24 | €32,685 | €23,145 | -€9,540 | -29.2% |
| Other tangible fixed assets | 26 | €2,292 | €1,799 | -€494 | -21.5% |
| Current assets | 29/58 | €25,408 | €10,873 | -€14,535 | -57.2% |
| Amounts receivable within one year | 40/41 | €443 | €1,753 | +€1,310 | +295.6% |
| Trade receivables | 40 | - | €1,416 | +€1,416 | |
| Other amounts receivable | 41 | €443 | €337 | -€106 | -24.0% |
| Cash at bank and in hand | 54/58 | €24,119 | €8,444 | -€15,675 | -65.0% |
| Deferred charges and accrued income | 490/1 | €846 | €677 | -€169 | -20.0% |
| Total equity and liabilities | 10/49 | €60,385 | €35,817 | -€24,568 | -40.7% |
| Equity | 10/15 | €31,968 | €16,888 | -€15,080 | -47.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €6,968 | €0 | -€6,968 | -100.0% |
| Distributable reserves | 133 | €6,968 | €0 | -€6,968 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | -€8,112 | -€8,112 | |
| Amounts payable | 17/49 | €28,417 | €18,929 | -€9,489 | -33.4% |
| Amounts payable after more than one year | 17 | €18,493 | €11,102 | -€7,391 | -40.0% |
| Financial debts | 170/4 | €18,493 | €11,102 | -€7,391 | -40.0% |
| Amounts payable within one year | 42/48 | €9,924 | €7,826 | -€2,098 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €7,041 | €7,391 | +€349 | +5.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €320 | €55 | -€265 | -82.9% |
| Suppliers | 440/4 | €320 | €55 | -€265 | -82.9% |
| Taxes, remuneration and social security | 45 | €100 | €0 | -€100 | -100.0% |
| Taxes | 450/3 | €100 | €0 | -€100 | -100.0% |
| Other amounts payable | 47/48 | €2,463 | €381 | -€2,083 | -84.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,033 | €10,033 | = | 0.0% |
| Other operating charges | 640/8 | €956 | €987 | +€30 | +3.2% |
| Gross operating margin | 9900 | -€8,176 | -€2,810 | +€5,366 | +65.6% |
| Operating profit (loss) | 9901 | -€19,166 | -€13,830 | +€5,335 | +27.8% |
| Financial charges | 65/66B | €1,612 | €1,249 | -€363 | -22.5% |
| Recurring financial charges | 65 | €1,612 | €1,249 | -€363 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,778 | -€15,080 | +€5,698 | +27.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€20,778 | -€15,080 | +€5,698 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,778 | -€15,080 | +€5,698 | +27.4% |
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 30 September 2026 via checked.be.