DIRIKA: 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.
DIRIKA
Largest movements
- Tangible fixed assets -€22,450
down €22,450 (-9.5%), from €236,332 to €213,882
of which Land and buildings: -€17,991
- Receivables within one year +€19,680
up €19,680 (+21.2%), from €92,781 to €112,461
of which Other amounts receivable: +€18,674
- Cash -€4,298
down €4,298 (-98.8%), from €4,351 to €53
mainly Debts after one year (-€21,981) and Receivables within one year (-€19,680)
- Debts after one year -€21,981
down €21,981 (-9.8%), from €225,157 to €203,176
- Reserves +€19,996
up €19,996 (+42.6%), from €46,987 to €66,983
of which Distributable reserves: +€19,996
- Trade debts -€5,024
down €5,024 (-83.9%), from €5,987 to €963
- Tax, wage and social debts +€4,245
up €4,245 (+21.8%), from €19,503 to €23,748
- Short-term financial debts -€3,865
no longer reported in 2025 (was €3,865)
- Gross operating margin +€9,010
up €9,010 (+15.6%), from €57,634 to €66,644
- Taxes +€5,200
up €5,200 (+69.6%), from €7,475 to €12,675
- Financial charges -€1,162
down €1,162 (-16.8%), from €6,924 to €5,762
- Financial income +€956
up €956 (+9563200.0%), from €0 to €956
- Other operating charges +€684
up €684 (+22.5%), from €3,037 to €3,721
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 | €335,468 | €326,900 | -€8,567 | -2.6% |
| Fixed assets | 21/28 | €236,437 | €213,987 | -€22,450 | -9.5% |
| Tangible fixed assets | 22/27 | €236,332 | €213,882 | -€22,450 | -9.5% |
| Land and buildings | 22 | €224,887 | €206,896 | -€17,991 | -8.0% |
| Plant, machinery and equipment | 23 | €635 | - | -€635 | |
| Furniture and vehicles | 24 | €10,810 | €6,986 | -€3,824 | -35.4% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €99,031 | €112,914 | +€13,883 | +14.0% |
| Amounts receivable within one year | 40/41 | €92,781 | €112,461 | +€19,680 | +21.2% |
| Trade receivables | 40 | €2,057 | €3,063 | +€1,006 | +48.9% |
| Other amounts receivable | 41 | €90,724 | €109,398 | +€18,674 | +20.6% |
| Cash at bank and in hand | 54/58 | €4,351 | €53 | -€4,298 | -98.8% |
| Deferred charges and accrued income | 490/1 | €1,898 | €400 | -€1,498 | -78.9% |
| Total equity and liabilities | 10/49 | €335,468 | €326,900 | -€8,567 | -2.6% |
| Equity | 10/15 | €53,813 | €73,809 | +€19,996 | +37.2% |
| Contributions | 10/11 | €6,817 | €6,817 | = | 0.0% |
| Reserves | 13 | €46,987 | €66,983 | +€19,996 | +42.6% |
| Tax-exempt reserves | 132 | €952 | €952 | = | 0.0% |
| Distributable reserves | 133 | €46,035 | €66,031 | +€19,996 | +43.4% |
| Profit (loss) carried forward | 14 | €9 | €9 | +€0 | +0.3% |
| Amounts payable | 17/49 | €281,654 | €253,091 | -€28,563 | -10.1% |
| Amounts payable after more than one year | 17 | €225,157 | €203,176 | -€21,981 | -9.8% |
| Financial debts | 170/4 | €225,157 | €203,176 | -€21,981 | -9.8% |
| Amounts payable within one year | 42/48 | €54,997 | €48,357 | -€6,639 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €21,541 | €21,981 | +€439 | +2.0% |
| Financial debts | 43 | €3,865 | - | -€3,865 | |
| Credit institutions | 430/8 | €3,865 | - | -€3,865 | |
| Trade debts | 44 | €5,987 | €963 | -€5,024 | -83.9% |
| Suppliers | 440/4 | €5,987 | €963 | -€5,024 | -83.9% |
| Taxes, remuneration and social security | 45 | €19,503 | €23,748 | +€4,245 | +21.8% |
| Taxes | 450/3 | €19,503 | €23,748 | +€4,245 | +21.8% |
| Other amounts payable | 47/48 | €4,100 | €1,666 | -€2,434 | -59.4% |
| Accrued charges and deferred income | 492/3 | €1,501 | €1,558 | +€57 | +3.8% |
| Remuneration, social security and pensions | 62 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,426 | €23,780 | +€355 | +1.5% |
| Other operating charges | 640/8 | €3,037 | €3,721 | +€684 | +22.5% |
| Gross operating margin | 9900 | €57,634 | €66,644 | +€9,010 | +15.6% |
| Operating profit (loss) | 9901 | €30,972 | €39,143 | +€8,171 | +26.4% |
| Financial income | 75/76B | €0 | €956 | +€956 | +9563200.0% |
| Recurring financial income | 75 | €0 | €956 | +€956 | +9563200.0% |
| Financial charges | 65/66B | €6,924 | €5,762 | -€1,162 | -16.8% |
| Recurring financial charges | 65 | €6,924 | €5,762 | -€1,162 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €24,048 | €34,337 | +€10,289 | +42.8% |
| Income taxes | 67/77 | €7,475 | €12,675 | +€5,200 | +69.6% |
| Profit (loss) for the period | 9904 | €16,573 | €21,662 | +€5,089 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,573 | €21,662 | +€5,089 | +30.7% |
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 7 October 2026 via checked.be.