DIRRO: 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.
DIRRO
Largest movements
- Cash +€3,419
up €3,419 (+181.9%), from €1,879 to €5,299
mainly Other debts (+€4,914) and Debts after one year (+€2,850)
- Profit (loss) carried forward -€6,128
down €6,128 (-5.3%), from -€115,119 to -€121,247
- Other debts +€4,914
up €4,914 (+12.6%), from €38,864 to €43,778
- Debts after one year +€2,850
new in 2025: €2,850
- Gross operating margin +€7,618
up €7,618, from -€5,492 to €2,125
- Other operating charges +€2,986
up €2,986 (+251.6%), from €1,187 to €4,172
- Financial charges +€1,356
up €1,356 (+88.8%), from €1,528 to €2,884
- Depreciation -€392
down €392 (-26.3%), from €1,492 to €1,100
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 | €168,871 | €171,093 | +€2,222 | +1.3% |
| Fixed assets | 21/28 | €166,992 | €165,795 | -€1,198 | -0.7% |
| Tangible fixed assets | 22/27 | €166,992 | €165,795 | -€1,198 | -0.7% |
| Land and buildings | 22 | €163,161 | €163,161 | = | 0.0% |
| Plant, machinery and equipment | 23 | €210 | €34 | -€175 | -83.6% |
| Furniture and vehicles | 24 | €634 | €341 | -€293 | -46.2% |
| Other tangible fixed assets | 26 | €2,987 | €2,258 | -€729 | -24.4% |
| Current assets | 29/58 | €1,879 | €5,299 | +€3,419 | +181.9% |
| Cash at bank and in hand | 54/58 | €1,879 | €5,299 | +€3,419 | +181.9% |
| Total equity and liabilities | 10/49 | €168,871 | €171,093 | +€2,222 | +1.3% |
| Equity | 10/15 | €129,881 | €123,753 | -€6,128 | -4.7% |
| Contributions | 10/11 | €245,000 | €245,000 | = | 0.0% |
| Capital | 10 | €245,000 | €245,000 | = | 0.0% |
| Issued capital | 100 | €245,000 | €245,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,119 | -€121,247 | -€6,128 | -5.3% |
| Amounts payable | 17/49 | €38,990 | €47,340 | +€8,350 | +21.4% |
| Amounts payable after more than one year | 17 | - | €2,850 | +€2,850 | |
| Other amounts payable | 178/9 | - | €2,850 | +€2,850 | |
| Amounts payable within one year | 42/48 | €38,990 | €44,490 | +€5,500 | +14.1% |
| Trade debts | 44 | €126 | €713 | +€587 | +465.5% |
| Suppliers | 440/4 | €126 | €713 | +€587 | +465.5% |
| Other amounts payable | 47/48 | €38,864 | €43,778 | +€4,914 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,492 | €1,100 | -€392 | -26.3% |
| Other operating charges | 640/8 | €1,187 | €4,172 | +€2,986 | +251.6% |
| Non-recurring operating charges | 66A | - | €98 | +€98 | |
| Gross operating margin | 9900 | -€5,492 | €2,125 | +€7,618 | |
| Operating profit (loss) | 9901 | -€8,171 | -€3,245 | +€4,926 | +60.3% |
| Financial charges | 65/66B | €1,528 | €2,884 | +€1,356 | +88.8% |
| Recurring financial charges | 65 | €1,528 | €2,884 | +€1,356 | +88.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,699 | -€6,128 | +€3,570 | +36.8% |
| Profit (loss) for the period | 9904 | -€9,699 | -€6,128 | +€3,570 | +36.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,699 | -€6,128 | +€3,570 | +36.8% |
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 12 October 2026 via checked.be.