Dirobo: 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.
Dirobo
Largest movements
- Cash -€47,253
down €47,253 (-32.2%), from €146,604 to €99,351
mainly Contributions, distributions and other (-€83,938) and Receivables within one year (-€32,552)
- Receivables within one year +€32,552
up €32,552 (+72.8%), from €44,688 to €77,239
of which Trade receivables: +€20,387
- Tangible fixed assets -€7,818
down €7,818 (-8.5%), from €92,062 to €84,243
of which Land and buildings: -€5,487
- Tax, wage and social debts -€15,487
down €15,487 (-66.9%), from €23,138 to €7,651
- Debts after one year -€4,827
down €4,827 (-8.3%), from €58,140 to €53,313
- Gross operating margin -€60,019
down €60,019 (-33.7%), from €177,942 to €117,923
- Taxes -€15,469
down €15,469 (-40.4%), from €38,295 to €22,826
- Financial charges -€2,759
down €2,759 (-51.2%), from €5,394 to €2,634
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 | €284,683 | €261,749 | -€22,935 | -8.1% |
| Fixed assets | 21/28 | €92,062 | €84,243 | -€7,818 | -8.5% |
| Tangible fixed assets | 22/27 | €92,062 | €84,243 | -€7,818 | -8.5% |
| Land and buildings | 22 | €85,585 | €80,098 | -€5,487 | -6.4% |
| Plant, machinery and equipment | 23 | €5,592 | €3,556 | -€2,035 | -36.4% |
| Furniture and vehicles | 24 | €885 | €589 | -€296 | -33.4% |
| Current assets | 29/58 | €192,621 | €177,505 | -€15,116 | -7.8% |
| Amounts receivable within one year | 40/41 | €44,688 | €77,239 | +€32,552 | +72.8% |
| Trade receivables | 40 | €44,678 | €65,065 | +€20,387 | +45.6% |
| Other amounts receivable | 41 | €10 | €12,174 | +€12,165 | +126713.9% |
| Cash at bank and in hand | 54/58 | €146,604 | €99,351 | -€47,253 | -32.2% |
| Deferred charges and accrued income | 490/1 | €1,330 | €915 | -€415 | -31.2% |
| Total equity and liabilities | 10/49 | €284,683 | €261,749 | -€22,935 | -8.1% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €279,683 | €256,749 | -€22,935 | -8.2% |
| Amounts payable after more than one year | 17 | €58,140 | €53,313 | -€4,827 | -8.3% |
| Financial debts | 170/4 | €58,140 | €53,313 | -€4,827 | -8.3% |
| Amounts payable within one year | 42/48 | €219,020 | €203,082 | -€15,938 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €4,756 | €4,827 | +€70 | +1.5% |
| Trade debts | 44 | €976 | €951 | -€25 | -2.6% |
| Suppliers | 440/4 | €976 | €951 | -€25 | -2.6% |
| Taxes, remuneration and social security | 45 | €23,138 | €7,651 | -€15,487 | -66.9% |
| Taxes | 450/3 | €23,138 | €7,651 | -€15,487 | -66.9% |
| Other amounts payable | 47/48 | €190,149 | €189,653 | -€496 | -0.3% |
| Accrued charges and deferred income | 492/3 | €2,524 | €354 | -€2,170 | -86.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,294 | €7,818 | +€1,525 | +24.2% |
| Other operating charges | 640/8 | €456 | €706 | +€251 | +55.1% |
| Gross operating margin | 9900 | €177,942 | €117,923 | -€60,019 | -33.7% |
| Operating profit (loss) | 9901 | €171,193 | €109,398 | -€61,795 | -36.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €5,394 | €2,634 | -€2,759 | -51.2% |
| Recurring financial charges | 65 | €5,394 | €2,634 | -€2,759 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €165,800 | €106,764 | -€59,036 | -35.6% |
| Income taxes | 67/77 | €38,295 | €22,826 | -€15,469 | -40.4% |
| Profit (loss) for the period | 9904 | €127,505 | €83,938 | -€43,567 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €127,505 | €83,938 | -€43,567 | -34.2% |
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 9 October 2026 via checked.be.