DIRO Consulting: 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.
DIRO Consulting
Largest movements
- Cash +€9,264
up €9,264 (+8.3%), from €112,007 to €121,271
mainly Net result for the year (+€56,774) and Depreciation (+€6,267)
- Tangible fixed assets -€6,267
down €6,267 (-23.8%), from €26,378 to €20,111
of which Furniture and vehicles: -€5,860
- Receivables within one year +€4,245
up €4,245 (+12.7%), from €33,524 to €37,770
of which Trade receivables: +€4,245
- Reserves +€36,186
up €36,186 (+26.2%), from €137,851 to €174,037
- Debts after one year -€17,155
down €17,155 (-25.7%), from €66,655 to €49,500
- Trade debts -€9,253
down €9,253 (-72.3%), from €12,791 to €3,538
- Tax, wage and social debts -€3,431
down €3,431 (-7.6%), from €45,131 to €41,701
of which Remuneration and social security: -€3,217
- Gross operating margin -€2,262
down €2,262 (-2.5%), from €91,074 to €88,811
- Depreciation +€1,575
up €1,575 (+33.6%), from €4,693 to €6,267
- Taxes -€1,543
down €1,543 (-6.7%), from €22,937 to €21,394
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 | €282,562 | €289,936 | +€7,374 | +2.6% |
| Fixed assets | 21/28 | €136,382 | €130,115 | -€6,267 | -4.6% |
| Tangible fixed assets | 22/27 | €26,378 | €20,111 | -€6,267 | -23.8% |
| Plant, machinery and equipment | 23 | €1,136 | €729 | -€407 | -35.9% |
| Furniture and vehicles | 24 | €25,242 | €19,382 | -€5,860 | -23.2% |
| Financial fixed assets | 28 | €110,004 | €110,004 | = | 0.0% |
| Current assets | 29/58 | €146,179 | €159,821 | +€13,641 | +9.3% |
| Amounts receivable within one year | 40/41 | €33,524 | €37,770 | +€4,245 | +12.7% |
| Trade receivables | 40 | €33,425 | €37,670 | +€4,245 | +12.7% |
| Other amounts receivable | 41 | €100 | €100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €112,007 | €121,271 | +€9,264 | +8.3% |
| Deferred charges and accrued income | 490/1 | €648 | €780 | +€132 | +20.4% |
| Total equity and liabilities | 10/49 | €282,562 | €289,936 | +€7,374 | +2.6% |
| Equity | 10/15 | €140,351 | €176,537 | +€36,186 | +25.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €137,851 | €174,037 | +€36,186 | +26.2% |
| Distributable reserves | 133 | €137,851 | €174,037 | +€36,186 | +26.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €142,211 | €113,399 | -€28,812 | -20.3% |
| Amounts payable after more than one year | 17 | €66,655 | €49,500 | -€17,155 | -25.7% |
| Financial debts | 170/4 | €66,655 | €49,500 | -€17,155 | -25.7% |
| Amounts payable within one year | 42/48 | €75,555 | €63,899 | -€11,656 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €16,452 | €17,155 | +€703 | +4.3% |
| Trade debts | 44 | €12,791 | €3,538 | -€9,253 | -72.3% |
| Suppliers | 440/4 | €12,791 | €3,538 | -€9,253 | -72.3% |
| Taxes, remuneration and social security | 45 | €45,131 | €41,701 | -€3,431 | -7.6% |
| Taxes | 450/3 | €41,914 | €41,701 | -€214 | -0.5% |
| Remuneration and social security | 454/9 | €3,217 | €0 | -€3,217 | -100% |
| Other amounts payable | 47/48 | €1,181 | €1,505 | +€324 | +27.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,693 | €6,267 | +€1,575 | +33.6% |
| Other operating charges | 640/8 | €455 | €851 | +€396 | +86.9% |
| Gross operating margin | 9900 | €91,074 | €88,811 | -€2,262 | -2.5% |
| Operating profit (loss) | 9901 | €85,926 | €81,693 | -€4,233 | -4.9% |
| Financial charges | 65/66B | €3,661 | €3,524 | -€137 | -3.7% |
| Recurring financial charges | 65 | €3,661 | €3,524 | -€137 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €82,265 | €78,168 | -€4,096 | -5.0% |
| Income taxes | 67/77 | €22,937 | €21,394 | -€1,543 | -6.7% |
| Profit (loss) for the period | 9904 | €59,327 | €56,774 | -€2,553 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,327 | €56,774 | -€2,553 | -4.3% |
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 23 October 2026 via checked.be.