DIRUTECH: what changed
What changed
DIRUTECH
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
filed annual accounts (NBB)
Net result for the year
€15,629
2024 · €35,243-€19,614
Equity
€79,503
2024 · €63,874+€15,629
Cash
€53,755
2024 · €105,235-€51,481
Balance sheet total
€589,993
2024 · €649,106-€59,113
Largest movements
Assets
- Cash -€51,481
down €51,481 (-48.9%), from €105,235 to €53,755
mainly Other debts (-€98,781) and Debts after one year (-€17,608)
- Tangible fixed assets -€18,597
down €18,597 (-13.3%), from €139,312 to €120,715
Equity and liabilities
- Other debts -€98,781
down €98,781 (-28.9%), from €342,338 to €243,557
- Trade debts +€36,105
up €36,105 (+23.1%), from €156,537 to €192,642
- Debts after one year -€17,608
down €17,608 (-40.0%), from €44,052 to €26,444
- Reserves +€15,629
up €15,629 (+65.5%), from €23,874 to €39,503
Income statement
- Staff costs +€40,005
up €40,005 (+11.3%), from €354,007 to €394,012
- Gross operating margin +€24,823
up €24,823 (+5.8%), from €424,389 to €449,212
- Depreciation +€6,402
up €6,402 (+32.1%), from €19,974 to €26,376
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€35,243
Gross operating margin
+€24,823
Staff costs
-€40,005
Depreciation
-€6,402
Other operating charges
+€1,182
Financial income
-€697
Financial charges
-€2,257
Taxes
+€3,742
Result 2025
€15,629
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€26,870
Investment
-€7,780
Financing
-€16,832
Cash 2024
€105,235
From operations (derived)
-€26,870
Net result for the year
+€15,629
Depreciation
+€26,376
Stocks and contracts
-€3,160
Receivables within one year
-€6,335
Deferred charges and accrued income
-€1,470
Trade debts
+€36,105
Tax, wage and social debts
+€4,766
Other debts
-€98,781
Investment (derived)
-€7,780
Investment in fixed assets (net)
-€7,780
Financing
-€16,832
Debts after one year
-€17,608
Current portion of long-term debt
+€777
Cash 2025
€53,755
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €649,106 | €589,993 | -€59,113 | -9.1% |
| Fixed assets | 21/28 | €142,412 | €123,815 | -€18,597 | -13.1% |
| Tangible fixed assets | 22/27 | €139,312 | €120,715 | -€18,597 | -13.3% |
| Plant, machinery and equipment | 23 | €6,691 | €4,817 | -€1,874 | -28.0% |
| Furniture and vehicles | 24 | €67,282 | €58,021 | -€9,261 | -13.8% |
| Other tangible fixed assets | 26 | €65,339 | €57,877 | -€7,462 | -11.4% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €506,694 | €466,177 | -€40,516 | -8.0% |
| Stocks and contracts in progress | 3 | €239,907 | €243,067 | +€3,160 | +1.3% |
| Stocks | 30/36 | €203,000 | €203,000 | = | 0.0% |
| Contracts in progress | 37 | €36,907 | €40,067 | +€3,160 | +8.6% |
| Amounts receivable within one year | 40/41 | €156,052 | €162,387 | +€6,335 | +4.1% |
| Trade receivables | 40 | €141,436 | €128,043 | -€13,392 | -9.5% |
| Other amounts receivable | 41 | €14,616 | €34,343 | +€19,727 | +135% |
| Cash at bank and in hand | 54/58 | €105,235 | €53,755 | -€51,481 | -48.9% |
| Deferred charges and accrued income | 490/1 | €5,499 | €6,969 | +€1,470 | +26.7% |
| Total equity and liabilities | 10/49 | €649,106 | €589,993 | -€59,113 | -9.1% |
| Equity | 10/15 | €63,874 | €79,503 | +€15,629 | +24.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €23,874 | €39,503 | +€15,629 | +65.5% |
| Distributable reserves | 133 | €23,874 | €39,503 | +€15,629 | +65.5% |
| Amounts payable | 17/49 | €585,232 | €510,490 | -€74,742 | -12.8% |
| Amounts payable after more than one year | 17 | €44,052 | €26,444 | -€17,608 | -40.0% |
| Financial debts | 170/4 | €44,052 | €26,444 | -€17,608 | -40.0% |
| Amounts payable within one year | 42/48 | €541,180 | €484,046 | -€57,134 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €16,832 | €17,608 | +€777 | +4.6% |
| Trade debts | 44 | €156,537 | €192,642 | +€36,105 | +23.1% |
| Suppliers | 440/4 | €156,537 | €192,642 | +€36,105 | +23.1% |
| Taxes, remuneration and social security | 45 | €25,473 | €30,239 | +€4,766 | +18.7% |
| Taxes | 450/3 | €10,860 | €10,860 | = | 0.0% |
| Remuneration and social security | 454/9 | €14,613 | €19,379 | +€4,766 | +32.6% |
| Other amounts payable | 47/48 | €342,338 | €243,557 | -€98,781 | -28.9% |
| Remuneration, social security and pensions | 62 | €354,007 | €394,012 | +€40,005 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,974 | €26,376 | +€6,402 | +32.1% |
| Other operating charges | 640/8 | €2,650 | €1,468 | -€1,182 | -44.6% |
| Gross operating margin | 9900 | €424,389 | €449,212 | +€24,823 | +5.8% |
| Operating profit (loss) | 9901 | €47,758 | €27,356 | -€20,403 | -42.7% |
| Financial income | 75/76B | €765 | €68 | -€697 | -91.1% |
| Recurring financial income | 75 | €765 | €68 | -€697 | -91.1% |
| Financial charges | 65/66B | €2,420 | €4,677 | +€2,257 | +93.3% |
| Recurring financial charges | 65 | €2,420 | €4,677 | +€2,257 | +93.3% |
| Profit (loss) for the period before taxes | 9903 | €46,103 | €22,747 | -€23,356 | -50.7% |
| Income taxes | 67/77 | €10,860 | €7,118 | -€3,742 | -34.5% |
| Profit (loss) for the period | 9904 | €35,243 | €15,629 | -€19,614 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,243 | €15,629 | -€19,614 | -55.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.