DIRMIE: 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.
DIRMIE
Largest movements
- Stocks and contracts -€15,757
down €15,757 (-7.3%), from €216,090 to €200,334
- Receivables within one year -€5,424
down €5,424 (-94.6%), from €5,733 to €308
of which Other amounts receivable: -€5,424
- Tangible fixed assets +€4,860
up €4,860 (+45.9%), from €10,577 to €15,437
of which Furniture and vehicles: +€5,755
- Profit (loss) carried forward -€68,282
down €68,282 (-1549.5%), from -€4,407 to -€72,688
- Other debts +€31,063
up €31,063 (+17.4%), from €178,949 to €210,012
- Trade debts +€20,492
up €20,492 (+68.9%), from €29,757 to €50,249
- Short-term financial debts -€3,064
down €3,064 (-89.1%), from €3,440 to €377
- Gross operating margin -€34,529
down €34,529, from €16,886 to -€17,643
- Other operating charges -€6,376
down €6,376 (-83.6%), from €7,624 to €1,248
- Depreciation +€2,767
up €2,767 (+24.3%), from €11,373 to €14,140
- Staff costs -€387
down €387 (-1.1%), from €34,237 to €33,850
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 | €235,862 | €218,177 | -€17,684 | -7.5% |
| Fixed assets | 21/28 | €12,332 | €17,192 | +€4,860 | +39.4% |
| Tangible fixed assets | 22/27 | €10,577 | €15,437 | +€4,860 | +45.9% |
| Land and buildings | 22 | €1,790 | €895 | -€895 | -50.0% |
| Furniture and vehicles | 24 | €8,787 | €14,542 | +€5,755 | +65.5% |
| Financial fixed assets | 28 | €1,755 | €1,755 | = | 0.0% |
| Current assets | 29/58 | €223,530 | €200,986 | -€22,544 | -10.1% |
| Stocks and contracts in progress | 3 | €216,090 | €200,334 | -€15,757 | -7.3% |
| Stocks | 30/36 | €216,090 | €200,334 | -€15,757 | -7.3% |
| Amounts receivable within one year | 40/41 | €5,733 | €308 | -€5,424 | -94.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €5,733 | €308 | -€5,424 | -94.6% |
| Cash at bank and in hand | 54/58 | €1,706 | €344 | -€1,363 | -79.9% |
| Total equity and liabilities | 10/49 | €235,862 | €218,177 | -€17,684 | -7.5% |
| Equity | 10/15 | €16,053 | -€52,228 | -€68,282 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,407 | -€72,688 | -€68,282 | -1549.5% |
| Amounts payable | 17/49 | €219,808 | €270,406 | +€50,597 | +23.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €219,808 | €270,406 | +€50,597 | +23.0% |
| Financial debts | 43 | €3,440 | €377 | -€3,064 | -89.1% |
| Credit institutions | 430/8 | €3,440 | €377 | -€3,064 | -89.1% |
| Trade debts | 44 | €29,757 | €50,249 | +€20,492 | +68.9% |
| Suppliers | 440/4 | €29,757 | €50,249 | +€20,492 | +68.9% |
| Taxes, remuneration and social security | 45 | €7,662 | €9,767 | +€2,105 | +27.5% |
| Taxes | 450/3 | €0 | €3,417 | +€3,417 | |
| Remuneration and social security | 454/9 | €7,662 | €6,350 | -€1,312 | -17.1% |
| Other amounts payable | 47/48 | €178,949 | €210,012 | +€31,063 | +17.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €8,598 | €1,821 | -€6,777 | -78.8% |
| Remuneration, social security and pensions | 62 | €34,237 | €33,850 | -€387 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,373 | €14,140 | +€2,767 | +24.3% |
| Other operating charges | 640/8 | €7,624 | €1,248 | -€6,376 | -83.6% |
| Gross operating margin | 9900 | €16,886 | -€17,643 | -€34,529 | |
| Operating profit (loss) | 9901 | -€36,348 | -€66,882 | -€30,534 | -84.0% |
| Financial income | 75/76B | €41 | €0 | -€41 | -100.0% |
| Recurring financial income | 75 | €41 | €0 | -€41 | -100.0% |
| Financial charges | 65/66B | €1,311 | €1,300 | -€11 | -0.8% |
| Recurring financial charges | 65 | €1,311 | €1,300 | -€11 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | -€37,617 | -€68,181 | -€30,564 | -81.2% |
| Income taxes | 67/77 | -€0 | €100 | +€100 | |
| Profit (loss) for the period | 9904 | -€37,617 | -€68,282 | -€30,664 | -81.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,617 | -€68,282 | -€30,664 | -81.5% |
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 10 October 2026 via checked.be.