DAKWERKEN DIRIX: 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.
DAKWERKEN DIRIX
Largest movements
- Tangible fixed assets -€9,026
down €9,026 (-38.3%), from €23,580 to €14,554
of which Land and buildings: -€8,160
- Cash -€8,207
down €8,207 (-27.7%), from €29,623 to €21,416
mainly Debts after one year (-€11,709) and Stocks and contracts (-€7,548)
- Stocks and contracts +€7,548
up €7,548 (+42.4%), from €17,801 to €25,349
of which Contracts in progress: +€11,501
- Deferred charges and accrued income +€1,733
up €1,733 (+43.8%), from €3,957 to €5,690
- Receivables within one year -€1,561
down €1,561 (-5.8%), from €27,148 to €25,587
of which Trade receivables: -€4,032
- Debts after one year -€11,709
down €11,709 (-53.4%), from €21,910 to €10,201
- Trade debts +€4,563
up €4,563 (+15.3%), from €29,743 to €34,307
- Other debts -€2,323
down €2,323 (-94.1%), from €2,469 to €146
- Accrued charges and deferred income -€1,098
down €1,098 (-34.7%), from €3,164 to €2,066
- Staff costs +€32,312
up €32,312 (+93.2%), from €34,680 to €66,992
- Gross operating margin +€27,927
up €27,927 (+53.5%), from €52,231 to €80,158
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 | €102,109 | €92,596 | -€9,514 | -9.3% |
| Fixed assets | 21/28 | €23,580 | €14,554 | -€9,026 | -38.3% |
| Tangible fixed assets | 22/27 | €23,580 | €14,554 | -€9,026 | -38.3% |
| Land and buildings | 22 | €16,320 | €8,160 | -€8,160 | -50.0% |
| Plant, machinery and equipment | 23 | €700 | €128 | -€572 | -81.7% |
| Furniture and vehicles | 24 | €5,385 | €5,385 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,174 | €880 | -€293 | -25.0% |
| Current assets | 29/58 | €78,530 | €78,042 | -€488 | -0.6% |
| Stocks and contracts in progress | 3 | €17,801 | €25,349 | +€7,548 | +42.4% |
| Stocks | 30/36 | €17,801 | €13,848 | -€3,953 | -22.2% |
| Contracts in progress | 37 | - | €11,501 | +€11,501 | |
| Amounts receivable within one year | 40/41 | €27,148 | €25,587 | -€1,561 | -5.8% |
| Trade receivables | 40 | €17,641 | €13,609 | -€4,032 | -22.9% |
| Other amounts receivable | 41 | €9,508 | €11,978 | +€2,471 | +26.0% |
| Cash at bank and in hand | 54/58 | €29,623 | €21,416 | -€8,207 | -27.7% |
| Deferred charges and accrued income | 490/1 | €3,957 | €5,690 | +€1,733 | +43.8% |
| Total equity and liabilities | 10/49 | €102,109 | €92,596 | -€9,514 | -9.3% |
| Equity | 10/15 | €25,995 | €25,898 | -€97 | -0.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €34,103 | €34,103 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,715 | €31,715 | = | 0.0% |
| Distributable reserves | 133 | €527 | €527 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,508 | -€20,605 | -€97 | -0.5% |
| Amounts payable | 17/49 | €76,115 | €66,698 | -€9,417 | -12.4% |
| Amounts payable after more than one year | 17 | €21,910 | €10,201 | -€11,709 | -53.4% |
| Financial debts | 170/4 | €21,910 | €10,201 | -€11,709 | -53.4% |
| Amounts payable within one year | 42/48 | €51,041 | €54,430 | +€3,390 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €11,154 | €11,709 | +€555 | +5.0% |
| Financial debts | 43 | €1,764 | €1,725 | -€38 | -2.2% |
| Credit institutions | 430/8 | €1,764 | €1,725 | -€38 | -2.2% |
| Trade debts | 44 | €29,743 | €34,307 | +€4,563 | +15.3% |
| Suppliers | 440/4 | €29,743 | €34,307 | +€4,563 | +15.3% |
| Taxes, remuneration and social security | 45 | €5,911 | €6,543 | +€633 | +10.7% |
| Taxes | 450/3 | €705 | €705 | = | 0.0% |
| Remuneration and social security | 454/9 | €5,206 | €5,838 | +€633 | +12.2% |
| Other amounts payable | 47/48 | €2,469 | €146 | -€2,323 | -94.1% |
| Accrued charges and deferred income | 492/3 | €3,164 | €2,066 | -€1,098 | -34.7% |
| Remuneration, social security and pensions | 62 | €34,680 | €66,992 | +€32,312 | +93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,027 | €9,026 | -€1 | 0.0% |
| Other operating charges | 640/8 | €2,129 | €2,005 | -€124 | -5.8% |
| Gross operating margin | 9900 | €52,231 | €80,158 | +€27,927 | +53.5% |
| Operating profit (loss) | 9901 | €6,396 | €2,136 | -€4,259 | -66.6% |
| Financial income | 75/76B | €14 | €2 | -€13 | -89.5% |
| Recurring financial income | 75 | €14 | €2 | -€13 | -89.5% |
| Financial charges | 65/66B | €2,299 | €1,921 | -€378 | -16.5% |
| Recurring financial charges | 65 | €2,299 | €1,921 | -€378 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €4,111 | €217 | -€3,894 | -94.7% |
| Income taxes | 67/77 | €303 | €313 | +€10 | +3.3% |
| Profit (loss) for the period | 9904 | €3,807 | -€97 | -€3,904 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,807 | -€97 | -€3,904 |
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 20 October 2026 via checked.be.