CONSTRUCTIEATELIER DIRK STORME: 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.
CONSTRUCTIEATELIER DIRK STORME
Largest movements
- Receivables within one year +€255,506
up €255,506 (+96.8%), from €263,899 to €519,405
of which Trade receivables: +€255,090
- Tangible fixed assets -€109,207
down €109,207 (-17.7%), from €618,491 to €509,284
- Stocks and contracts +€32,545
up €32,545 (+5.7%), from €566,238 to €598,783
of which Contracts in progress: +€25,000
- Current portion of long-term debt +€93,424
up €93,424 (+144.5%), from €64,666 to €158,091
- Short-term financial debts +€75,000
up €75,000 (+37.5%), from €200,000 to €275,000
- Debts after one year -€67,272
down €67,272 (-19.2%), from €350,237 to €282,964
of which Financial debts: -€67,272
- Trade debts +€55,343
up €55,343 (+11.0%), from €501,965 to €557,308
- Reserves +€20,134
up €20,134 (+9.3%), from €217,342 to €237,476
of which Distributable reserves: +€20,134
- Financial charges -€26,578
down €26,578 (-63.9%), from €41,585 to €15,006
- Gross operating margin -€17,501
down €17,501 (-8.1%), from €215,564 to €198,063
- Write-downs -€12,000
down €12,000 (-32.4%), from €37,000 to €25,000
- Depreciation +€8,259
up €8,259 (+7.6%), from €108,635 to €116,894
- Financial income -€5,833
down €5,833 (-98.7%), from €5,910 to €76
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 | €1,543,926 | €1,717,714 | +€173,788 | +11.3% |
| Fixed assets | 21/28 | €618,869 | €509,662 | -€109,207 | -17.6% |
| Tangible fixed assets | 22/27 | €618,491 | €509,284 | -€109,207 | -17.7% |
| Land and buildings | 22 | €2,207 | €2,017 | -€189 | -8.6% |
| Plant, machinery and equipment | 23 | €88,105 | €56,298 | -€31,808 | -36.1% |
| Furniture and vehicles | 24 | €6,437 | €6,133 | -€305 | -4.7% |
| Leasing and similar rights | 25 | €192,791 | €139,602 | -€53,189 | -27.6% |
| Other tangible fixed assets | 26 | €328,950 | €305,234 | -€23,716 | -7.2% |
| Financial fixed assets | 28 | €378 | €378 | = | 0.0% |
| Current assets | 29/58 | €925,057 | €1,208,052 | +€282,995 | +30.6% |
| Stocks and contracts in progress | 3 | €566,238 | €598,783 | +€32,545 | +5.7% |
| Stocks | 30/36 | €566,238 | €573,783 | +€7,545 | +1.3% |
| Contracts in progress | 37 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €263,899 | €519,405 | +€255,506 | +96.8% |
| Trade receivables | 40 | €262,472 | €517,562 | +€255,090 | +97.2% |
| Other amounts receivable | 41 | €1,427 | €1,843 | +€415 | +29.1% |
| Cash at bank and in hand | 54/58 | €85,633 | €85,115 | -€518 | -0.6% |
| Deferred charges and accrued income | 490/1 | €9,287 | €4,749 | -€4,538 | -48.9% |
| Total equity and liabilities | 10/49 | €1,543,926 | €1,717,714 | +€173,788 | +11.3% |
| Equity | 10/15 | €235,942 | €256,076 | +€20,134 | +8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €217,342 | €237,476 | +€20,134 | +9.3% |
| Tax-exempt reserves | 132 | €19,908 | €19,908 | = | 0.0% |
| Distributable reserves | 133 | €197,434 | €217,568 | +€20,134 | +10.2% |
| Provisions and deferred taxes | 16 | €10,251 | €10,251 | = | 0.0% |
| Deferred taxes | 168 | €10,251 | €10,251 | = | 0.0% |
| Amounts payable | 17/49 | €1,297,733 | €1,451,387 | +€153,654 | +11.8% |
| Amounts payable after more than one year | 17 | €350,237 | €282,964 | -€67,272 | -19.2% |
| Financial debts | 170/4 | €282,237 | €214,964 | -€67,272 | -23.8% |
| Other amounts payable | 178/9 | €68,000 | €68,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €947,497 | €1,168,423 | +€220,926 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €64,666 | €158,091 | +€93,424 | +144.5% |
| Financial debts | 43 | €200,000 | €275,000 | +€75,000 | +37.5% |
| Credit institutions | 430/8 | €200,000 | €275,000 | +€75,000 | +37.5% |
| Trade debts | 44 | €501,965 | €557,308 | +€55,343 | +11.0% |
| Suppliers | 440/4 | €501,965 | €557,308 | +€55,343 | +11.0% |
| Advances received on contracts in progress | 46 | €7,099 | €7,099 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €32,462 | €30,656 | -€1,806 | -5.6% |
| Taxes | 450/3 | €28,743 | €26,909 | -€1,834 | -6.4% |
| Remuneration and social security | 454/9 | €3,719 | €3,747 | +€28 | +0.8% |
| Other amounts payable | 47/48 | €141,304 | €140,269 | -€1,035 | -0.7% |
| Non-recurring operating income | 76A | €81,607 | €0 | -€81,607 | -100.0% |
| Remuneration, social security and pensions | 62 | €2,041 | €1,030 | -€1,011 | -49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,635 | €116,894 | +€8,259 | +7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €37,000 | €25,000 | -€12,000 | -32.4% |
| Other operating charges | 640/8 | €8,989 | €9,009 | +€20 | +0.2% |
| Gross operating margin | 9900 | €215,564 | €198,063 | -€17,501 | -8.1% |
| Operating profit (loss) | 9901 | €58,899 | €46,131 | -€12,768 | -21.7% |
| Financial income | 75/76B | €5,910 | €76 | -€5,833 | -98.7% |
| Recurring financial income | 75 | €5,910 | €76 | -€5,833 | -98.7% |
| Financial charges | 65/66B | €41,585 | €15,006 | -€26,578 | -63.9% |
| Recurring financial charges | 65 | €41,585 | €15,006 | -€26,578 | -63.9% |
| Profit (loss) for the period before taxes | 9903 | €23,224 | €31,201 | +€7,977 | +34.3% |
| Transfer from deferred taxes | 780 | €6,395 | €0 | -€6,395 | -100.0% |
| Income taxes | 67/77 | €13,201 | €11,067 | -€2,135 | -16.2% |
| Profit (loss) for the period | 9904 | €16,418 | €20,134 | +€3,716 | +22.6% |
| Transfer from tax-exempt reserves | 789 | €12,419 | €0 | -€12,419 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,837 | €20,134 | -€8,703 | -30.2% |
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 4 October 2026 via checked.be.