DIROMA: 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.
DIROMA
Largest movements
- Receivables within one year +€20,856
up €20,856 (+22.9%), from €91,160 to €112,016
of which Trade receivables: +€19,804
- Tangible fixed assets -€6,520
down €6,520 (-67.0%), from €9,730 to €3,210
- Cash -€1,516
down €1,516 (-81.5%), from €1,861 to €345
mainly Receivables within one year (-€20,856) and Net result for the year (-€8,424)
- Deferred charges and accrued income +€1,384
new in 2025: €1,384
- Other debts +€22,351
up €22,351 (+51.1%), from €43,775 to €66,126
- Profit (loss) carried forward -€8,424
down €8,424 (-101.4%), from -€8,305 to -€16,729
- Trade debts +€2,343
up €2,343 (+5.8%), from €40,558 to €42,901
- Tax, wage and social debts -€1,947
down €1,947 (-30.6%), from €6,374 to €4,427
of which Taxes: -€1,947
- Staff costs -€52,103
no longer reported in 2025 (was €52,103)
- Gross operating margin -€51,933
down €51,933 (-98.4%), from €52,760 to €826
- Financial charges +€635
up €635 (+398.5%), from €159 to €794
- Depreciation -€579
down €579 (-7.3%), from €7,968 to €7,389
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 | €102,751 | €116,955 | +€14,204 | +13.8% |
| Fixed assets | 21/28 | €9,730 | €3,210 | -€6,520 | -67.0% |
| Tangible fixed assets | 22/27 | €9,730 | €3,210 | -€6,520 | -67.0% |
| Furniture and vehicles | 24 | €9,730 | €3,210 | -€6,520 | -67.0% |
| Current assets | 29/58 | €93,021 | €113,745 | +€20,724 | +22.3% |
| Amounts receivable within one year | 40/41 | €91,160 | €112,016 | +€20,856 | +22.9% |
| Trade receivables | 40 | €88,311 | €108,115 | +€19,804 | +22.4% |
| Other amounts receivable | 41 | €2,849 | €3,901 | +€1,052 | +36.9% |
| Cash at bank and in hand | 54/58 | €1,861 | €345 | -€1,516 | -81.5% |
| Deferred charges and accrued income | 490/1 | - | €1,384 | +€1,384 | |
| Total equity and liabilities | 10/49 | €102,751 | €116,955 | +€14,204 | +13.8% |
| Equity | 10/15 | €11,925 | €3,501 | -€8,424 | -70.6% |
| Reserves | 13 | €20,230 | €20,230 | = | 0.0% |
| Distributable reserves | 133 | €20,230 | €20,230 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,305 | -€16,729 | -€8,424 | -101.4% |
| Amounts payable | 17/49 | €90,826 | €113,454 | +€22,629 | +24.9% |
| Amounts payable within one year | 42/48 | €90,708 | €113,454 | +€22,747 | +25.1% |
| Trade debts | 44 | €40,558 | €42,901 | +€2,343 | +5.8% |
| Suppliers | 440/4 | €40,558 | €42,901 | +€2,343 | +5.8% |
| Taxes, remuneration and social security | 45 | €6,374 | €4,427 | -€1,947 | -30.6% |
| Taxes | 450/3 | €3,274 | €1,327 | -€1,947 | -59.5% |
| Remuneration and social security | 454/9 | €3,100 | €3,100 | = | 0.0% |
| Other amounts payable | 47/48 | €43,775 | €66,126 | +€22,351 | +51.1% |
| Accrued charges and deferred income | 492/3 | €118 | - | -€118 | |
| Remuneration, social security and pensions | 62 | €52,103 | - | -€52,103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,968 | €7,389 | -€579 | -7.3% |
| Other operating charges | 640/8 | €512 | €678 | +€167 | +32.6% |
| Gross operating margin | 9900 | €52,760 | €826 | -€51,933 | -98.4% |
| Operating profit (loss) | 9901 | -€7,823 | -€7,241 | +€582 | +7.4% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €159 | €794 | +€635 | +398.5% |
| Recurring financial charges | 65 | €159 | €794 | +€635 | +398.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,982 | -€8,024 | -€42 | -0.5% |
| Income taxes | 67/77 | -€53 | €400 | +€453 | |
| Profit (loss) for the period | 9904 | -€7,929 | -€8,424 | -€495 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,929 | -€8,424 | -€495 | -6.2% |
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 10 October 2026 via checked.be.