Dirocon: 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.
Dirocon
Largest movements
- Cash -€249,930
down €249,930 (-73.9%), from €338,052 to €88,123
mainly Other debts (-€339,121) and Receivables within one year (-€3,264)
- Receivables after one year -€30,000
no longer reported in 2025 (was €30,000)
- Other debts -€339,121
no longer reported in 2025 (was €339,121)
- Profit (loss) carried forward +€55,456
up €55,456 (+185%), from €29,992 to €85,448
- Tax, wage and social debts +€4,522
up €4,522 (+62.6%), from €7,229 to €11,751
- Gross operating margin +€34,798
up €34,798 (+78.8%), from €44,140 to €78,938
- Taxes +€10,042
up €10,042 (+107%), from €9,386 to €19,428
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 | €397,494 | €118,560 | -€278,935 | -70.2% |
| Fixed assets | 21/28 | €7,129 | €4,657 | -€2,473 | -34.7% |
| Tangible fixed assets | 22/27 | €7,129 | €4,657 | -€2,473 | -34.7% |
| Plant, machinery and equipment | 23 | €2,757 | €2,063 | -€694 | -25.2% |
| Furniture and vehicles | 24 | €4,372 | €2,593 | -€1,779 | -40.7% |
| Current assets | 29/58 | €390,365 | €113,903 | -€276,462 | -70.8% |
| Amounts receivable after more than one year | 29 | €30,000 | - | -€30,000 | |
| Other amounts receivable | 291 | €30,000 | - | -€30,000 | |
| Amounts receivable within one year | 40/41 | €22,313 | €25,577 | +€3,264 | +14.6% |
| Trade receivables | 40 | €15,789 | €16,355 | +€565 | +3.6% |
| Other amounts receivable | 41 | €6,523 | €9,222 | +€2,699 | +41.4% |
| Cash at bank and in hand | 54/58 | €338,052 | €88,123 | -€249,930 | -73.9% |
| Deferred charges and accrued income | 490/1 | - | €204 | +€204 | |
| Total equity and liabilities | 10/49 | €397,494 | €118,560 | -€278,935 | -70.2% |
| Equity | 10/15 | €50,452 | €105,908 | +€55,456 | +110% |
| 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 | €29,992 | €85,448 | +€55,456 | +185% |
| Amounts payable | 17/49 | €347,042 | €12,652 | -€334,390 | -96.4% |
| Amounts payable within one year | 42/48 | €347,042 | €12,652 | -€334,390 | -96.4% |
| Trade debts | 44 | €692 | €901 | +€209 | +30.2% |
| Suppliers | 440/4 | €692 | €901 | +€209 | +30.2% |
| Taxes, remuneration and social security | 45 | €7,229 | €11,751 | +€4,522 | +62.6% |
| Taxes | 450/3 | €7,229 | €11,751 | +€4,522 | +62.6% |
| Other amounts payable | 47/48 | €339,121 | - | -€339,121 | |
| Non-recurring operating income | 76A | €681 | - | -€681 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,278 | €2,473 | +€195 | +8.6% |
| Other operating charges | 640/8 | €714 | €285 | -€428 | -60.0% |
| Gross operating margin | 9900 | €44,140 | €78,938 | +€34,798 | +78.8% |
| Operating profit (loss) | 9901 | €41,149 | €76,180 | +€35,031 | +85.1% |
| Financial income | 75/76B | €509 | €411 | -€98 | -19.3% |
| Recurring financial income | 75 | €509 | €411 | -€98 | -19.3% |
| Financial charges | 65/66B | €2,280 | €1,708 | -€572 | -25.1% |
| Recurring financial charges | 65 | €2,280 | €1,708 | -€572 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €39,379 | €74,884 | +€35,505 | +90.2% |
| Income taxes | 67/77 | €9,386 | €19,428 | +€10,042 | +107% |
| Profit (loss) for the period | 9904 | €29,992 | €55,456 | +€25,463 | +84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,992 | €55,456 | +€25,463 | +84.9% |
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 14 October 2026 via checked.be.