DIRILIS 42: 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.
DIRILIS 42
Largest movements
- Receivables within one year +€299,707
up €299,707 (+60.6%), from €494,779 to €794,485
of which Trade receivables: +€306,067
- Cash +€118,028
up €118,028 (+13.2%), from €897,228 to €1.0m
mainly Net result for the year (+€767,115) and Current portion of long-term debt (+€98,818)
- Financial fixed assets +€30,500
up €30,500 (+131%), from €23,200 to €53,700
- Tangible fixed assets +€30,414
up €30,414 (+81.9%), from €37,128 to €67,542
of which Furniture and vehicles: +€21,577
- Profit (loss) carried forward +€555,351
up €555,351 (+89.6%), from €619,728 to €1.2m
- Current portion of long-term debt +€98,818
up €98,818 (+24,519%), from €403 to €99,221
- Trade debts -€93,737
down €93,737 (-30.6%), from €306,384 to €212,647
- Tax, wage and social debts -€56,799
down €56,799 (-18.8%), from €302,556 to €245,757
of which Remuneration and social security: -€31,336
- Other debts -€23,529
down €23,529 (-10.0%), from €235,294 to €211,765
- Gross operating margin +€418,905
up €418,905 (+44.4%), from €942,569 to €1.4m
- Taxes +€75,943
up €75,943 (+41.5%), from €182,819 to €258,762
- Staff costs +€74,377
up €74,377 (+48.9%), from €152,167 to €226,544
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 | €1,482,965 | €1,963,069 | +€480,104 | +32.4% |
| Fixed assets | 21/28 | €60,328 | €121,242 | +€60,914 | +101% |
| Tangible fixed assets | 22/27 | €37,128 | €67,542 | +€30,414 | +81.9% |
| Plant, machinery and equipment | 23 | €113 | €6,449 | +€6,335 | +5,593% |
| Furniture and vehicles | 24 | €30,979 | €52,556 | +€21,577 | +69.7% |
| Other tangible fixed assets | 26 | €6,036 | €8,537 | +€2,501 | +41.4% |
| Financial fixed assets | 28 | €23,200 | €53,700 | +€30,500 | +131% |
| Current assets | 29/58 | €1,422,637 | €1,841,827 | +€419,191 | +29.5% |
| Stocks and contracts in progress | 3 | €23,000 | €22,263 | -€737 | -3.2% |
| Stocks | 30/36 | €23,000 | €22,263 | -€737 | -3.2% |
| Amounts receivable within one year | 40/41 | €494,779 | €794,485 | +€299,707 | +60.6% |
| Trade receivables | 40 | €488,418 | €794,485 | +€306,067 | +62.7% |
| Other amounts receivable | 41 | €6,361 | - | -€6,361 | |
| Cash at bank and in hand | 54/58 | €897,228 | €1,015,256 | +€118,028 | +13.2% |
| Deferred charges and accrued income | 490/1 | €7,630 | €9,823 | +€2,193 | +28.7% |
| Total equity and liabilities | 10/49 | €1,482,965 | €1,963,069 | +€480,104 | +32.4% |
| Equity | 10/15 | €638,328 | €1,193,678 | +€555,351 | +87.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €619,728 | €1,175,078 | +€555,351 | +89.6% |
| Amounts payable | 17/49 | €844,637 | €769,391 | -€75,247 | -8.9% |
| Amounts payable within one year | 42/48 | €844,637 | €769,391 | -€75,247 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €403 | €99,221 | +€98,818 | +24,519% |
| Trade debts | 44 | €306,384 | €212,647 | -€93,737 | -30.6% |
| Suppliers | 440/4 | €306,384 | €212,647 | -€93,737 | -30.6% |
| Taxes, remuneration and social security | 45 | €302,556 | €245,757 | -€56,799 | -18.8% |
| Taxes | 450/3 | €196,795 | €171,332 | -€25,462 | -12.9% |
| Remuneration and social security | 454/9 | €105,761 | €74,425 | -€31,336 | -29.6% |
| Other amounts payable | 47/48 | €235,294 | €211,765 | -€23,529 | -10.0% |
| Non-recurring operating income | 76A | €10,519 | €71,928 | +€61,409 | +584% |
| Remuneration, social security and pensions | 62 | €152,167 | €226,544 | +€74,377 | +48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,014 | €13,744 | +€3,729 | +37.2% |
| Other operating charges | 640/8 | €83,207 | €84,614 | +€1,408 | +1.7% |
| Gross operating margin | 9900 | €942,569 | €1,361,474 | +€418,905 | +44.4% |
| Operating profit (loss) | 9901 | €697,181 | €1,036,573 | +€339,392 | +48.7% |
| Financial income | 75/76B | €37 | €2 | -€35 | -95.7% |
| Recurring financial income | 75 | €37 | €2 | -€35 | -95.7% |
| Financial charges | 65/66B | €8,522 | €10,696 | +€2,175 | +25.5% |
| Recurring financial charges | 65 | €8,522 | €10,696 | +€2,175 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €688,696 | €1,025,878 | +€337,182 | +49.0% |
| Income taxes | 67/77 | €182,819 | €258,762 | +€75,943 | +41.5% |
| Profit (loss) for the period | 9904 | €505,877 | €767,115 | +€261,239 | +51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €505,877 | €767,115 | +€261,239 | +51.6% |
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 20 October 2026 via checked.be.