DIRITECH: 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.
DIRITECH
Largest movements
- Receivables after one year -€23,000
down €23,000 (-100.0%), from €23,000 to €0
- Cash -€12,827
down €12,827 (-18.0%), from €71,123 to €58,296
mainly Contributions, distributions and other (-€29,351) and Debts after one year (-€10,357)
- Tangible fixed assets -€11,583
down €11,583 (-30.7%), from €37,681 to €26,098
of which Leasing and similar rights: -€10,633
- Receivables within one year +€5,945
up €5,945 (+24.6%), from €24,200 to €30,145
of which Other amounts receivable: +€7,155
- Reserves -€24,276
down €24,276 (-29.8%), from €81,395 to €57,118
- Debts after one year -€10,357
down €10,357 (-40.3%), from €25,723 to €15,366
- Tax, wage and social debts -€7,442
down €7,442 (-39.5%), from €18,851 to €11,409
of which Taxes: -€7,751
- Gross operating margin -€38,927
down €38,927 (-64.5%), from €60,344 to €21,417
- Taxes -€10,462
down €10,462 (-78.6%), from €13,307 to €2,845
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 | €156,192 | €115,721 | -€40,471 | -25.9% |
| Fixed assets | 21/28 | €37,681 | €26,098 | -€11,583 | -30.7% |
| Tangible fixed assets | 22/27 | €37,681 | €26,098 | -€11,583 | -30.7% |
| Plant, machinery and equipment | 23 | €3,015 | €2,065 | -€950 | -31.5% |
| Leasing and similar rights | 25 | €34,666 | €24,033 | -€10,633 | -30.7% |
| Current assets | 29/58 | €118,511 | €89,622 | -€28,888 | -24.4% |
| Amounts receivable after more than one year | 29 | €23,000 | €0 | -€23,000 | -100.0% |
| Other amounts receivable | 291 | €23,000 | €0 | -€23,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €24,200 | €30,145 | +€5,945 | +24.6% |
| Trade receivables | 40 | €24,200 | €22,990 | -€1,210 | -5.0% |
| Other amounts receivable | 41 | - | €7,155 | +€7,155 | |
| Cash at bank and in hand | 54/58 | €71,123 | €58,296 | -€12,827 | -18.0% |
| Deferred charges and accrued income | 490/1 | €187 | €1,181 | +€994 | +530.0% |
| Total equity and liabilities | 10/49 | €156,192 | €115,721 | -€40,471 | -25.9% |
| Equity | 10/15 | €99,987 | €75,710 | -€24,276 | -24.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €81,395 | €57,118 | -€24,276 | -29.8% |
| Distributable reserves | 133 | €81,395 | €57,118 | -€24,276 | -29.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €56,205 | €40,010 | -€16,195 | -28.8% |
| Amounts payable after more than one year | 17 | €25,723 | €15,366 | -€10,357 | -40.3% |
| Financial debts | 170/4 | €25,723 | €15,366 | -€10,357 | -40.3% |
| Amounts payable within one year | 42/48 | €30,482 | €24,644 | -€5,838 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €10,153 | €10,357 | +€204 | +2.0% |
| Trade debts | 44 | €125 | €1,085 | +€960 | +768.1% |
| Suppliers | 440/4 | €125 | €1,085 | +€960 | +768.1% |
| Taxes, remuneration and social security | 45 | €18,851 | €11,409 | -€7,442 | -39.5% |
| Taxes | 450/3 | €16,460 | €8,709 | -€7,751 | -47.1% |
| Remuneration and social security | 454/9 | €2,391 | €2,700 | +€309 | +12.9% |
| Other amounts payable | 47/48 | €1,353 | €1,794 | +€441 | +32.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,583 | €11,583 | = | 0.0% |
| Other operating charges | 640/8 | €1,494 | €1,587 | +€92 | +6.2% |
| Gross operating margin | 9900 | €60,344 | €21,417 | -€38,927 | -64.5% |
| Operating profit (loss) | 9901 | €47,266 | €8,247 | -€39,019 | -82.6% |
| Financial income | 75/76B | €948 | €420 | -€528 | -55.7% |
| Recurring financial income | 75 | €948 | €420 | -€528 | -55.7% |
| Financial charges | 65/66B | €954 | €748 | -€206 | -21.6% |
| Recurring financial charges | 65 | €954 | €748 | -€206 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €47,260 | €7,919 | -€39,341 | -83.2% |
| Income taxes | 67/77 | €13,307 | €2,845 | -€10,462 | -78.6% |
| Profit (loss) for the period | 9904 | €33,953 | €5,074 | -€28,879 | -85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,953 | €5,074 | -€28,879 | -85.1% |
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.