aw-Dirkx: 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.
aw-Dirkx
Largest movements
- Cash +€91,922
up €91,922 (+144%), from €63,937 to €155,859
mainly Net result for the year (+€51,642) and Deferred charges and accrued income (+€31,047)
- Deferred charges and accrued income -€31,047
down €31,047 (-91.2%), from €34,060 to €3,013
- Receivables within one year -€4,826
down €4,826 (-12.3%), from €39,117 to €34,291
of which Trade receivables: -€9,762
- Reserves +€51,642
up €51,642 (+24.4%), from €211,743 to €263,385
- Trade debts -€11,077
down €11,077 (-68.9%), from €16,067 to €4,991
- Tax, wage and social debts +€6,841
up €6,841 (+35.9%), from €19,071 to €25,912
of which Taxes: +€14,441
- Other debts +€6,189
up €6,189 (+62.8%), from €9,854 to €16,042
- Gross operating margin +€51,842
up €51,842 (+164%), from €31,638 to €83,480
- Taxes +€15,213
up €15,213 (+263%), from €5,779 to €20,992
- Financial charges +€1,313
up €1,313 (+96.3%), from €1,364 to €2,678
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 | €257,735 | €311,331 | +€53,596 | +20.8% |
| Fixed assets | 21/28 | €30,621 | €28,168 | -€2,453 | -8.0% |
| Intangible fixed assets | 21 | €1,873 | €727 | -€1,147 | -61.2% |
| Tangible fixed assets | 22/27 | €28,747 | €27,441 | -€1,306 | -4.5% |
| Plant, machinery and equipment | 23 | €5,068 | €4,445 | -€622 | -12.3% |
| Furniture and vehicles | 24 | €23,679 | €22,996 | -€684 | -2.9% |
| Current assets | 29/58 | €227,114 | €283,163 | +€56,049 | +24.7% |
| Amounts receivable after more than one year | 29 | €90,000 | €90,000 | = | 0.0% |
| Other amounts receivable | 291 | €90,000 | €90,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,117 | €34,291 | -€4,826 | -12.3% |
| Trade receivables | 40 | €39,117 | €29,354 | -€9,762 | -25.0% |
| Other amounts receivable | 41 | - | €4,937 | +€4,937 | |
| Cash at bank and in hand | 54/58 | €63,937 | €155,859 | +€91,922 | +144% |
| Deferred charges and accrued income | 490/1 | €34,060 | €3,013 | -€31,047 | -91.2% |
| Total equity and liabilities | 10/49 | €257,735 | €311,331 | +€53,596 | +20.8% |
| Equity | 10/15 | €212,743 | €264,385 | +€51,642 | +24.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €211,743 | €263,385 | +€51,642 | +24.4% |
| Distributable reserves | 133 | €211,743 | €263,385 | +€51,642 | +24.4% |
| Amounts payable | 17/49 | €44,992 | €46,945 | +€1,953 | +4.3% |
| Amounts payable within one year | 42/48 | €44,992 | €46,945 | +€1,953 | +4.3% |
| Trade debts | 44 | €16,067 | €4,991 | -€11,077 | -68.9% |
| Suppliers | 440/4 | €16,067 | €4,991 | -€11,077 | -68.9% |
| Taxes, remuneration and social security | 45 | €19,071 | €25,912 | +€6,841 | +35.9% |
| Taxes | 450/3 | €11,471 | €25,912 | +€14,441 | +126% |
| Remuneration and social security | 454/9 | €7,600 | €0 | -€7,600 | -100% |
| Other amounts payable | 47/48 | €9,854 | €16,042 | +€6,189 | +62.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,137 | €9,596 | -€542 | -5.3% |
| Other operating charges | 640/8 | €977 | €922 | -€55 | -5.7% |
| Gross operating margin | 9900 | €31,638 | €83,480 | +€51,842 | +164% |
| Operating profit (loss) | 9901 | €20,523 | €72,962 | +€52,439 | +256% |
| Financial income | 75/76B | €2,328 | €2,349 | +€22 | +0.9% |
| Recurring financial income | 75 | €2,328 | €2,349 | +€22 | +0.9% |
| Financial charges | 65/66B | €1,364 | €2,678 | +€1,313 | +96.3% |
| Recurring financial charges | 65 | €1,364 | €2,678 | +€1,313 | +96.3% |
| Profit (loss) for the period before taxes | 9903 | €21,486 | €72,634 | +€51,148 | +238% |
| Income taxes | 67/77 | €5,779 | €20,992 | +€15,213 | +263% |
| Profit (loss) for the period | 9904 | €15,708 | €51,642 | +€35,935 | +229% |
| Profit (loss) for the period to be appropriated | 9905 | €15,708 | €51,642 | +€35,935 | +229% |
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 17 October 2026 via checked.be.