DIRIS: 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.
DIRIS
Largest movements
- Receivables within one year -€971
down €971 (-3.9%), from €25,138 to €24,167
- Reserves -€752
down €752 (-3.1%), from €24,224 to €23,473
of which Distributable reserves: -€752
- Gross operating margin -€522
down €522 (-76.4%), from -€684 to -€1,206
- Other operating charges -€385
down €385 (-75.1%), from €513 to €128
- Financial charges +€101
up €101 (+225.1%), from €45 to €146
- Financial income -€29
down €29 (-3.8%), from €758 to €729
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 | €43,464 | €42,492 | -€971 | -2.2% |
| Fixed assets | 21/28 | €18,326 | €18,326 | = | 0.0% |
| Financial fixed assets | 28 | €18,326 | €18,326 | = | 0.0% |
| Current assets | 29/58 | €25,138 | €24,167 | -€971 | -3.9% |
| Amounts receivable within one year | 40/41 | €25,138 | €24,167 | -€971 | -3.9% |
| Other amounts receivable | 41 | €25,138 | €24,167 | -€971 | -3.9% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €43,464 | €42,492 | -€971 | -2.2% |
| Equity | 10/15 | €42,774 | €42,023 | -€752 | -1.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €24,224 | €23,473 | -€752 | -3.1% |
| Non-distributable reserves | 130/1 | €850 | €850 | = | 0.0% |
| Reserves not available under the articles | 1311 | €850 | €850 | = | 0.0% |
| Distributable reserves | 133 | €23,374 | €22,623 | -€752 | -3.2% |
| Amounts payable | 17/49 | €689 | €469 | -€220 | -31.9% |
| Amounts payable within one year | 42/48 | €689 | €469 | -€220 | -31.9% |
| Financial debts | 43 | €361 | €355 | -€6 | -1.7% |
| Credit institutions | 430/8 | €361 | €355 | -€6 | -1.7% |
| Trade debts | 44 | €126 | €0 | -€126 | -100.0% |
| Suppliers | 440/4 | €126 | €0 | -€126 | -100.0% |
| Other amounts payable | 47/48 | €202 | €115 | -€88 | -43.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €513 | €128 | -€385 | -75.1% |
| Gross operating margin | 9900 | -€684 | -€1,206 | -€522 | -76.4% |
| Operating profit (loss) | 9901 | -€1,197 | -€1,334 | -€137 | -11.4% |
| Financial income | 75/76B | €758 | €729 | -€29 | -3.8% |
| Recurring financial income | 75 | €758 | €729 | -€29 | -3.8% |
| Financial charges | 65/66B | €45 | €146 | +€101 | +225.1% |
| Recurring financial charges | 65 | €45 | €146 | +€101 | +225.1% |
| Profit (loss) for the period before taxes | 9903 | -€484 | -€752 | -€267 | -55.2% |
| Profit (loss) for the period | 9904 | -€484 | -€752 | -€267 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€484 | -€752 | -€267 | -55.2% |
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 9 October 2026 via checked.be.