DIRUDI: 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.
DIRUDI
Largest movements
- Cash -€13,913
down €13,913 (-35.0%), from €39,709 to €25,795
mainly Net result for the year (-€14,324) and Other debts (-€4,094)
- Deferred charges and accrued income +€1,334
up €1,334 (+648.9%), from €206 to €1,539
- Tangible fixed assets -€1,202
down €1,202 (-56.3%), from €2,132 to €931
of which Furniture and vehicles: -€915
- Receivables within one year -€845
down €845 (-53.8%), from €1,569 to €724
- Reserves -€14,324
down €14,324 (-45.0%), from €31,849 to €17,525
- Advances received +€5,860
new in 2025: €5,860
- Other debts -€4,094
down €4,094 (-94.6%), from €4,328 to €234
- Tax, wage and social debts -€1,124
down €1,124 (-32.6%), from €3,444 to €2,320
of which Taxes: -€1,124
- Trade debts -€626
down €626 (-48.0%), from €1,304 to €678
- Gross operating margin -€14,185
down €14,185, from €10,018 to -€4,167
- Other operating charges +€1,277
up €1,277 (+18.6%), from €6,885 to €8,163
- Depreciation -€830
down €830 (-40.9%), from €2,032 to €1,202
- Taxes -€720
down €720 (-100.0%), from €720 to €0
- Financial charges +€697
up €697 (+729.2%), from €96 to €792
of which Financial charges: +€697
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 | €48,885 | €34,144 | -€14,740 | -30.2% |
| Fixed assets | 21/28 | €6,697 | €5,496 | -€1,202 | -17.9% |
| Tangible fixed assets | 22/27 | €2,132 | €931 | -€1,202 | -56.3% |
| Plant, machinery and equipment | 23 | €1,217 | €931 | -€286 | -23.5% |
| Furniture and vehicles | 24 | €915 | €0 | -€915 | -100.0% |
| Financial fixed assets | 28 | €4,565 | €4,565 | = | 0.0% |
| Current assets | 29/58 | €42,187 | €28,648 | -€13,539 | -32.1% |
| Stocks and contracts in progress | 3 | €704 | €589 | -€115 | -16.3% |
| Stocks | 30/36 | €704 | €589 | -€115 | -16.3% |
| Amounts receivable within one year | 40/41 | €1,569 | €724 | -€845 | -53.8% |
| Other amounts receivable | 41 | €1,569 | €724 | -€845 | -53.8% |
| Cash at bank and in hand | 54/58 | €39,709 | €25,795 | -€13,913 | -35.0% |
| Deferred charges and accrued income | 490/1 | €206 | €1,539 | +€1,334 | +648.9% |
| Total equity and liabilities | 10/49 | €48,885 | €34,144 | -€14,740 | -30.2% |
| Equity | 10/15 | €39,049 | €24,725 | -€14,324 | -36.7% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Reserves | 13 | €31,849 | €17,525 | -€14,324 | -45.0% |
| Distributable reserves | 133 | €31,849 | €17,525 | -€14,324 | -45.0% |
| Amounts payable | 17/49 | €9,835 | €9,419 | -€416 | -4.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €9,075 | €9,091 | +€16 | +0.2% |
| Trade debts | 44 | €1,304 | €678 | -€626 | -48.0% |
| Suppliers | 440/4 | €1,304 | €678 | -€626 | -48.0% |
| Advances received on contracts in progress | 46 | - | €5,860 | +€5,860 | |
| Taxes, remuneration and social security | 45 | €3,444 | €2,320 | -€1,124 | -32.6% |
| Taxes | 450/3 | €1,844 | €720 | -€1,124 | -61.0% |
| Remuneration and social security | 454/9 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 47/48 | €4,328 | €234 | -€4,094 | -94.6% |
| Accrued charges and deferred income | 492/3 | €760 | €328 | -€432 | -56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,032 | €1,202 | -€830 | -40.9% |
| Other operating charges | 640/8 | €6,885 | €8,163 | +€1,277 | +18.6% |
| Gross operating margin | 9900 | €10,018 | -€4,167 | -€14,185 | |
| Operating profit (loss) | 9901 | €1,100 | -€13,532 | -€14,632 | |
| Financial income | 75/76B | €14 | €0 | -€14 | -100.0% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -100.0% |
| Financial charges | 65/66B | €96 | €792 | +€697 | +729.2% |
| Recurring financial charges | 65 | €96 | €792 | +€697 | +729.2% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €1,018 | -€14,324 | -€15,342 | |
| Income taxes | 67/77 | €720 | €0 | -€720 | -100.0% |
| Profit (loss) for the period | 9904 | €299 | -€14,324 | -€14,623 | |
| Profit (loss) for the period to be appropriated | 9905 | €299 | -€14,324 | -€14,623 |
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.