DIRMACOM: 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.
DIRMACOM
Largest movements
- Cash -€86,180
down €86,180 (-24.7%), from €348,375 to €262,195
mainly Other debts (-€158,199) and Debts after one year (-€19,991)
- Tangible fixed assets -€31,125
down €31,125 (-10.7%), from €291,013 to €259,888
of which Furniture and vehicles: -€24,416
- Receivables within one year +€14,322
up €14,322 (+22.9%), from €62,628 to €76,950
of which Trade receivables: +€26,601
- Intangible fixed assets -€13,457
down €13,457 (-50.0%), from €26,914 to €13,457
- Other debts -€158,199
down €158,199 (-86.5%), from €182,961 to €24,762
- Reserves +€44,583
up €44,583 (+7.8%), from €568,663 to €613,246
of which Distributable reserves: +€44,583
- Tax, wage and social debts +€21,372
up €21,372 (+41.4%), from €51,636 to €73,008
of which Remuneration and social security: +€14,697
- Debts after one year -€19,991
down €19,991 (-33.0%), from €60,524 to €40,533
- Staff costs +€8,709
up €8,709 (+2.6%), from €333,159 to €341,867
- Gross operating margin +€6,511
up €6,511 (+1.4%), from €469,013 to €475,524
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 | €925,131 | €810,914 | -€114,217 | -12.3% |
| Fixed assets | 21/28 | €317,927 | €273,345 | -€44,582 | -14.0% |
| Intangible fixed assets | 21 | €26,914 | €13,457 | -€13,457 | -50.0% |
| Tangible fixed assets | 22/27 | €291,013 | €259,888 | -€31,125 | -10.7% |
| Land and buildings | 22 | €204,727 | €198,454 | -€6,273 | -3.1% |
| Furniture and vehicles | 24 | €85,365 | €60,948 | -€24,416 | -28.6% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €921 | €485 | -€436 | -47.3% |
| Current assets | 29/58 | €607,204 | €537,569 | -€69,636 | -11.5% |
| Stocks and contracts in progress | 3 | €4,585 | €2,983 | -€1,602 | -34.9% |
| Stocks | 30/36 | €4,585 | €2,983 | -€1,602 | -34.9% |
| Amounts receivable within one year | 40/41 | €62,628 | €76,950 | +€14,322 | +22.9% |
| Trade receivables | 40 | €48,352 | €74,953 | +€26,601 | +55.0% |
| Other amounts receivable | 41 | €14,276 | €1,998 | -€12,278 | -86.0% |
| Current investments | 50/53 | €190,623 | €192,650 | +€2,027 | +1.1% |
| Cash at bank and in hand | 54/58 | €348,375 | €262,195 | -€86,180 | -24.7% |
| Deferred charges and accrued income | 490/1 | €993 | €2,790 | +€1,797 | +181% |
| Total equity and liabilities | 10/49 | €925,131 | €810,914 | -€114,217 | -12.3% |
| Equity | 10/15 | €588,663 | €633,246 | +€44,583 | +7.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €568,663 | €613,246 | +€44,583 | +7.8% |
| Tax-exempt reserves | 132 | €6,400 | €6,400 | = | 0.0% |
| Distributable reserves | 133 | €562,263 | €606,846 | +€44,583 | +7.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €336,468 | €177,668 | -€158,800 | -47.2% |
| Amounts payable after more than one year | 17 | €60,524 | €40,533 | -€19,991 | -33.0% |
| Financial debts | 170/4 | €60,524 | €40,533 | -€19,991 | -33.0% |
| Amounts payable within one year | 42/48 | €275,911 | €136,257 | -€139,654 | -50.6% |
| Current portion of amounts payable after more than one year | 42 | €19,237 | €19,991 | +€754 | +3.9% |
| Trade debts | 44 | €22,078 | €18,496 | -€3,582 | -16.2% |
| Suppliers | 440/4 | €22,078 | €18,496 | -€3,582 | -16.2% |
| Taxes, remuneration and social security | 45 | €51,636 | €73,008 | +€21,372 | +41.4% |
| Taxes | 450/3 | €8,135 | €14,809 | +€6,675 | +82.1% |
| Remuneration and social security | 454/9 | €43,501 | €58,198 | +€14,697 | +33.8% |
| Other amounts payable | 47/48 | €182,961 | €24,762 | -€158,199 | -86.5% |
| Accrued charges and deferred income | 492/3 | €32 | €878 | +€845 | +2,611% |
| Remuneration, social security and pensions | 62 | €333,159 | €341,867 | +€8,709 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,246 | €44,582 | +€335 | +0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,374 | €0 | -€1,374 | -100% |
| Other operating charges | 640/8 | €5,311 | €5,500 | +€190 | +3.6% |
| Gross operating margin | 9900 | €469,013 | €475,524 | +€6,511 | +1.4% |
| Operating profit (loss) | 9901 | €84,923 | €83,575 | -€1,348 | -1.6% |
| Financial income | 75/76B | €3,951 | €7,637 | +€3,686 | +93.3% |
| Recurring financial income | 75 | €3,951 | €7,637 | +€3,686 | +93.3% |
| Financial charges | 65/66B | €13,672 | €9,947 | -€3,725 | -27.2% |
| Recurring financial charges | 65 | €13,672 | €9,947 | -€3,725 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €75,201 | €81,264 | +€6,063 | +8.1% |
| Income taxes | 67/77 | €17,172 | €18,499 | +€1,328 | +7.7% |
| Profit (loss) for the period | 9904 | €58,030 | €62,765 | +€4,735 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,030 | €62,765 | +€4,735 | +8.2% |
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 17 October 2026 via checked.be.