D & C Dirk De Wolf & C°: 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.
D & C Dirk De Wolf & C°
Largest movements
- Cash +€8,183
up €8,183 (+25.9%), from €31,542 to €39,725
mainly Net result for the year (+€4,867) and Depreciation (+€1,756)
- Tangible fixed assets -€1,756
down €1,756 (-6.6%), from €26,545 to €24,789
of which Plant, machinery and equipment: -€1,756
- Receivables within one year -€1,076
down €1,076 (-85.7%), from €1,255 to €179
- Profit (loss) carried forward +€4,067
up €4,067 (+4.9%), from -€82,613 to -€78,546
- Trade debts +€1,284
up €1,284 (+382%), from €336 to €1,620
- Gross operating margin +€6,120
up €6,120 (+257%), from €2,383 to €8,503
- Depreciation -€2,363
down €2,363 (-57.4%), from €4,119 to €1,756
- Other operating charges -€154
down €154 (-7.7%), from €1,989 to €1,835
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 | €59,342 | €64,693 | +€5,351 | +9.0% |
| Fixed assets | 21/28 | €26,545 | €24,789 | -€1,756 | -6.6% |
| Tangible fixed assets | 22/27 | €26,545 | €24,789 | -€1,756 | -6.6% |
| Land and buildings | 22 | €24,789 | €24,789 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,756 | - | -€1,756 | |
| Current assets | 29/58 | €32,797 | €39,904 | +€7,107 | +21.7% |
| Amounts receivable within one year | 40/41 | €1,255 | €179 | -€1,076 | -85.7% |
| Other amounts receivable | 41 | €1,255 | €179 | -€1,076 | -85.7% |
| Cash at bank and in hand | 54/58 | €31,542 | €39,725 | +€8,183 | +25.9% |
| Total equity and liabilities | 10/49 | €59,342 | €64,693 | +€5,351 | +9.0% |
| Equity | 10/15 | €58,206 | €62,273 | +€4,067 | +7.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €122,227 | €122,227 | = | 0.0% |
| Distributable reserves | 133 | €122,227 | €122,227 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,613 | -€78,546 | +€4,067 | +4.9% |
| Amounts payable | 17/49 | €1,136 | €2,420 | +€1,284 | +113% |
| Amounts payable within one year | 42/48 | €1,136 | €2,420 | +€1,284 | +113% |
| Trade debts | 44 | €336 | €1,620 | +€1,284 | +382% |
| Suppliers | 440/4 | €336 | €1,620 | +€1,284 | +382% |
| Other amounts payable | 47/48 | €800 | €800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,119 | €1,756 | -€2,363 | -57.4% |
| Other operating charges | 640/8 | €1,989 | €1,835 | -€154 | -7.7% |
| Gross operating margin | 9900 | €2,383 | €8,503 | +€6,120 | +257% |
| Operating profit (loss) | 9901 | -€3,725 | €4,912 | +€8,637 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,770 | €4,867 | +€8,637 | |
| Profit (loss) for the period | 9904 | -€3,770 | €4,867 | +€8,637 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,770 | €4,867 | +€8,637 |
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 21 October 2026 via checked.be.