DIRMA: 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.
DIRMA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges -€313
no longer reported in 2025 (was €313)
From the 2023 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€177,270 | -€177,270 | = | 0.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €46,712 | €46,712 | = | 0.0% |
| Non-distributable reserves | 130/1 | €908 | €908 | = | 0.0% |
| Reserves not available under the articles | 1311 | €908 | €908 | = | 0.0% |
| Distributable reserves | 133 | €45,804 | €45,804 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€242,575 | -€242,575 | = | 0.0% |
| Amounts payable | 17/49 | €177,270 | €177,270 | = | 0.0% |
| Amounts payable within one year | 42/48 | €177,270 | €177,270 | = | 0.0% |
| Other amounts payable | 47/48 | €177,270 | €177,270 | = | 0.0% |
| Other operating charges | 640/8 | €313 | - | -€313 | |
| Operating profit (loss) | 9901 | -€313 | - | +€313 | |
| Profit (loss) for the period before taxes | 9903 | -€313 | - | +€313 | |
| Profit (loss) for the period | 9904 | -€313 | - | +€313 | |
| Profit (loss) for the period to be appropriated | 9905 | -€313 | - | +€313 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 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.