BOCKSTAELE DIRK: what changed
Two fiscal 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.
BOCKSTAELE DIRK
Largest movements
- Tangible fixed assets -€868
down €868 (-26.7%), from €3,245 to €2,377
- Stocks and contracts +€415
up €415 (+39.7%), from €1,045 to €1,460
- Cash -€177
down €177 (-5.7%), from €3,112 to €2,935
mainly Other debts (-€4,897) and Accrued charges and deferred income (-€2,541)
- Profit (loss) carried forward +€6,611
up €6,611 (+12.6%), from -€52,289 to -€45,678
- Other debts -€4,897
down €4,897 (-14.0%), from €35,089 to €30,192
- Accrued charges and deferred income -€2,541
no longer reported in 2025 (was €2,541)
- Trade debts +€539
up €539 (+59.8%), from €902 to €1,442
- Tax, wage and social debts -€342
down €342 (-13.5%), from €2,538 to €2,196
- Gross operating margin +€2,957
up €2,957 (+52.8%), from €5,598 to €8,555
- Other operating charges -€304
down €304 (-34.3%), from €885 to €581
- Depreciation +€178
up €178 (+25.8%), from €690 to €868
- Financial charges +€141
up €141 (+39.4%), from €358 to €498
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 | €7,401 | €6,772 | -€630 | -8.5% |
| Fixed assets | 21/28 | €3,245 | €2,377 | -€868 | -26.7% |
| Tangible fixed assets | 22/27 | €3,245 | €2,377 | -€868 | -26.7% |
| Land and buildings | 22 | €1,053 | €832 | -€221 | -21.0% |
| Plant, machinery and equipment | 23 | €1,468 | €1,114 | -€354 | -24.1% |
| Furniture and vehicles | 24 | €724 | €431 | -€293 | -40.5% |
| Current assets | 29/58 | €4,157 | €4,395 | +€238 | +5.7% |
| Stocks and contracts in progress | 3 | €1,045 | €1,460 | +€415 | +39.7% |
| Stocks | 30/36 | €1,045 | €1,460 | +€415 | +39.7% |
| Cash at bank and in hand | 54/58 | €3,112 | €2,935 | -€177 | -5.7% |
| Total equity and liabilities | 10/49 | €7,401 | €6,772 | -€630 | -8.5% |
| Equity | 10/15 | -€33,669 | -€27,058 | +€6,611 | +19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20 | €20 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20 | €20 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20 | €20 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,289 | -€45,678 | +€6,611 | +12.6% |
| Amounts payable | 17/49 | €41,071 | €33,830 | -€7,241 | -17.6% |
| Amounts payable within one year | 42/48 | €38,530 | €33,830 | -€4,700 | -12.2% |
| Trade debts | 44 | €902 | €1,442 | +€539 | +59.8% |
| Suppliers | 440/4 | €902 | €1,442 | +€539 | +59.8% |
| Taxes, remuneration and social security | 45 | €2,538 | €2,196 | -€342 | -13.5% |
| Taxes | 450/3 | €2,538 | €2,196 | -€342 | -13.5% |
| Other amounts payable | 47/48 | €35,089 | €30,192 | -€4,897 | -14.0% |
| Accrued charges and deferred income | 492/3 | €2,541 | - | -€2,541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €690 | €868 | +€178 | +25.8% |
| Other operating charges | 640/8 | €885 | €581 | -€304 | -34.3% |
| Gross operating margin | 9900 | €5,598 | €8,555 | +€2,957 | +52.8% |
| Operating profit (loss) | 9901 | €4,023 | €7,105 | +€3,082 | +76.6% |
| Financial income | 75/76B | €2 | €4 | +€2 | +100.5% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +100.5% |
| Financial charges | 65/66B | €358 | €498 | +€141 | +39.4% |
| Recurring financial charges | 65 | €358 | €498 | +€141 | +39.4% |
| Profit (loss) for the period before taxes | 9903 | €3,667 | €6,611 | +€2,944 | +80.3% |
| Profit (loss) for the period | 9904 | €3,667 | €6,611 | +€2,944 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,667 | €6,611 | +€2,944 | +80.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.