DIRON: what changed
Two fiscal 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.
DIRON
Largest movements
- Receivables within one year +€13,980
up €13,980 (+9.6%), from €145,018 to €158,998
- Receivables after one year -€4,906
down €4,906 (-27.6%), from €17,751 to €12,845
- Trade debts +€10,844
up €10,844 (+59.8%), from €18,137 to €28,981
- Gross operating margin +€9,253
up €9,253, from -€4,256 to €4,997
- Other operating charges -€4,845
down €4,845 (-24.7%), from €19,648 to €14,804
- Financial income +€613
up €613 (+7.6%), from €8,118 to €8,732
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 | €358,541 | €365,993 | +€7,452 | +2.1% |
| Fixed assets | 21/28 | €170,556 | €168,662 | -€1,894 | -1.1% |
| Tangible fixed assets | 22/27 | €170,556 | €168,662 | -€1,894 | -1.1% |
| Land and buildings | 22 | €147,687 | €146,004 | -€1,682 | -1.1% |
| Plant, machinery and equipment | 23 | €561 | €349 | -€212 | -37.8% |
| Assets under construction and advance payments | 27 | €22,309 | €22,309 | = | 0.0% |
| Current assets | 29/58 | €187,985 | €197,331 | +€9,346 | +5.0% |
| Amounts receivable after more than one year | 29 | €17,751 | €12,845 | -€4,906 | -27.6% |
| Other amounts receivable | 291 | €17,751 | €12,845 | -€4,906 | -27.6% |
| Amounts receivable within one year | 40/41 | €145,018 | €158,998 | +€13,980 | +9.6% |
| Other amounts receivable | 41 | €145,018 | €158,998 | +€13,980 | +9.6% |
| Cash at bank and in hand | 54/58 | €22,791 | €23,578 | +€787 | +3.5% |
| Deferred charges and accrued income | 490/1 | €2,425 | €1,909 | -€515 | -21.2% |
| Total equity and liabilities | 10/49 | €358,541 | €365,993 | +€7,452 | +2.1% |
| Equity | 10/15 | €339,426 | €336,411 | -€3,015 | -0.9% |
| Contributions | 10/11 | €229,302 | €229,302 | = | 0.0% |
| Capital | 10 | €229,302 | €229,302 | = | 0.0% |
| Issued capital | 100 | €229,302 | €229,302 | = | 0.0% |
| Reserves | 13 | €119,902 | €119,902 | = | 0.0% |
| Tax-exempt reserves | 132 | €86,837 | €86,837 | = | 0.0% |
| Distributable reserves | 133 | €33,065 | €33,065 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,777 | -€12,792 | -€3,015 | -30.8% |
| Amounts payable | 17/49 | €19,115 | €29,581 | +€10,466 | +54.8% |
| Amounts payable within one year | 42/48 | €18,515 | €28,981 | +€10,466 | +56.5% |
| Trade debts | 44 | €18,137 | €28,981 | +€10,844 | +59.8% |
| Suppliers | 440/4 | €18,137 | €28,981 | +€10,844 | +59.8% |
| Taxes, remuneration and social security | 45 | €378 | €0 | -€378 | -100.0% |
| Taxes | 450/3 | €378 | €0 | -€378 | -100.0% |
| Accrued charges and deferred income | 492/3 | €600 | €600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,894 | €1,894 | = | 0.0% |
| Other operating charges | 640/8 | €19,648 | €14,804 | -€4,845 | -24.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€4,256 | €4,997 | +€9,253 | |
| Operating profit (loss) | 9901 | -€25,799 | -€11,701 | +€14,098 | +54.6% |
| Financial income | 75/76B | €8,118 | €8,732 | +€613 | +7.6% |
| Recurring financial income | 75 | €8,118 | €8,732 | +€613 | +7.6% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,725 | -€3,015 | +€14,711 | +83.0% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€17,725 | -€3,015 | +€14,711 | +83.0% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,725 | -€3,015 | +€14,711 | +83.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.