DIRIBO: 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.
DIRIBO
Largest movements
- Tangible fixed assets -€42,969
down €42,969 (-8.8%), from €486,038 to €443,069
- Cash -€10,435
down €10,435 (-30.6%), from €34,111 to €23,676
mainly Other debts (-€91,060) and Trade debts (-€26,376)
- Other debts -€91,060
down €91,060 (-59.7%), from €152,454 to €61,394
- Reserves +€45,000
up €45,000 (+29.2%), from €154,267 to €199,267
of which Distributable reserves: +€45,000
- Trade debts -€26,376
down €26,376 (-98.9%), from €26,673 to €297
- Tax, wage and social debts +€12,585
up €12,585 (+118%), from €10,638 to €23,222
- Financial income +€26,135
up €26,135 (+661,642%), from €4 to €26,139
of which Non-recurring financial income: +€26,138
- Taxes +€13,316
up €13,316 (+125%), from €10,616 to €23,932
- Gross operating margin +€5,442
up €5,442 (+5.4%), from €100,041 to €105,483
- Other operating charges -€3,477
down €3,477 (-25.8%), from €13,460 to €9,983
- Financial charges -€2,845
down €2,845 (-24.9%), from €11,443 to €8,598
of which Financial charges: -€2,866
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.
Derived cash bridge
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 | €532,844 | €474,761 | -€58,083 | -10.9% |
| Fixed assets | 21/28 | €486,038 | €443,069 | -€42,969 | -8.8% |
| Tangible fixed assets | 22/27 | €486,038 | €443,069 | -€42,969 | -8.8% |
| Land and buildings | 22 | €319,196 | €302,098 | -€17,098 | -5.4% |
| Furniture and vehicles | 24 | €58,364 | €39,129 | -€19,235 | -33.0% |
| Other tangible fixed assets | 26 | €108,478 | €101,842 | -€6,636 | -6.1% |
| Current assets | 29/58 | €46,806 | €31,693 | -€15,113 | -32.3% |
| Amounts receivable within one year | 40/41 | €8,869 | €4,282 | -€4,587 | -51.7% |
| Trade receivables | 40 | €8,749 | €2,517 | -€6,232 | -71.2% |
| Other amounts receivable | 41 | €120 | €1,765 | +€1,645 | +1,371% |
| Cash at bank and in hand | 54/58 | €34,111 | €23,676 | -€10,435 | -30.6% |
| Deferred charges and accrued income | 490/1 | €3,827 | €3,735 | -€92 | -2.4% |
| Total equity and liabilities | 10/49 | €532,844 | €474,761 | -€58,083 | -10.9% |
| Equity | 10/15 | €332,368 | €378,508 | +€46,139 | +13.9% |
| Contributions | 10/11 | €87,670 | €87,670 | = | 0.0% |
| Capital | 10 | €87,670 | €87,670 | = | 0.0% |
| Issued capital | 100 | €87,670 | €87,670 | = | 0.0% |
| Reserves | 13 | €154,267 | €199,267 | +€45,000 | +29.2% |
| Non-distributable reserves | 130/1 | €8,767 | €8,767 | = | 0.0% |
| Legal reserve | 130 | €8,767 | €8,767 | = | 0.0% |
| Distributable reserves | 133 | €145,500 | €190,500 | +€45,000 | +30.9% |
| Profit (loss) carried forward | 14 | €90,431 | €91,571 | +€1,139 | +1.3% |
| Amounts payable | 17/49 | €200,476 | €96,254 | -€104,222 | -52.0% |
| Amounts payable within one year | 42/48 | €189,765 | €84,913 | -€104,851 | -55.3% |
| Trade debts | 44 | €26,673 | €297 | -€26,376 | -98.9% |
| Suppliers | 440/4 | €26,673 | €297 | -€26,376 | -98.9% |
| Taxes, remuneration and social security | 45 | €10,638 | €23,222 | +€12,585 | +118% |
| Taxes | 450/3 | €10,638 | €23,222 | +€12,585 | +118% |
| Other amounts payable | 47/48 | €152,454 | €61,394 | -€91,060 | -59.7% |
| Accrued charges and deferred income | 492/3 | €10,711 | €11,340 | +€629 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,067 | €42,969 | -€2,097 | -4.7% |
| Other operating charges | 640/8 | €13,460 | €9,983 | -€3,477 | -25.8% |
| Gross operating margin | 9900 | €100,041 | €105,483 | +€5,442 | +5.4% |
| Operating profit (loss) | 9901 | €41,514 | €52,530 | +€11,016 | +26.5% |
| Financial income | 75/76B | €4 | €26,139 | +€26,135 | +661,642% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -90.1% |
| Non-recurring financial income | 76B | - | €26,138 | +€26,138 | |
| Financial charges | 65/66B | €11,443 | €8,598 | -€2,845 | -24.9% |
| Recurring financial charges | 65 | €11,443 | €8,577 | -€2,866 | -25.0% |
| Non-recurring financial charges | 66B | - | €21 | +€21 | |
| Profit (loss) for the period before taxes | 9903 | €30,076 | €70,072 | +€39,996 | +133% |
| Income taxes | 67/77 | €10,616 | €23,932 | +€13,316 | +125% |
| Profit (loss) for the period | 9904 | €19,459 | €46,139 | +€26,680 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €19,459 | €46,139 | +€26,680 | +137% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.