De Cree Dirk BV: 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.
De Cree Dirk BV
Largest movements
- Deferred charges and accrued income +€7,892
up €7,892 (+168%), from €4,702 to €12,594
- Tangible fixed assets +€4,117
up €4,117 (+8.5%), from €48,156 to €52,273
of which Plant, machinery and equipment: +€3,927
- Receivables within one year +€3,602
up €3,602 (+34.9%), from €10,321 to €13,923
of which Trade receivables: +€4,164
- Financial fixed assets +€3,552
new in 2025: €3,552
- Cash -€2,198
down €2,198 (-7.4%), from €29,594 to €27,395
mainly Other debts (-€20,988) and Investment in fixed assets (net) (-€14,209)
- Reserves +€40,506
up €40,506 (+79.0%), from €51,278 to €91,784
- Other debts -€20,988
down €20,988 (-93.9%), from €22,359 to €1,371
- Current portion of long-term debt -€4,757
down €4,757 (-91.6%), from €5,194 to €436
- Tax, wage and social debts +€3,146
up €3,146 (+35.0%), from €9,000 to €12,146
of which Taxes: +€5,366
- Gross operating margin -€12,366
down €12,366 (-11.5%), from €107,370 to €95,004
- Staff costs +€5,153
up €5,153 (+19.5%), from €26,486 to €31,639
- Depreciation -€3,620
down €3,620 (-35.2%), from €10,286 to €6,666
- Taxes -€3,600
down €3,600 (-19.5%), from €18,498 to €14,898
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 | €93,898 | €110,737 | +€16,839 | +17.9% |
| Fixed assets | 21/28 | €49,281 | €56,825 | +€7,544 | +15.3% |
| Intangible fixed assets | 21 | €1,125 | €1,000 | -€125 | -11.1% |
| Tangible fixed assets | 22/27 | €48,156 | €52,273 | +€4,117 | +8.5% |
| Plant, machinery and equipment | 23 | €12,459 | €16,386 | +€3,927 | +31.5% |
| Furniture and vehicles | 24 | €35,697 | €35,887 | +€190 | +0.5% |
| Financial fixed assets | 28 | - | €3,552 | +€3,552 | |
| Current assets | 29/58 | €44,617 | €53,912 | +€9,296 | +20.8% |
| Amounts receivable within one year | 40/41 | €10,321 | €13,923 | +€3,602 | +34.9% |
| Trade receivables | 40 | €9,759 | €13,923 | +€4,164 | +42.7% |
| Other amounts receivable | 41 | €562 | - | -€562 | |
| Cash at bank and in hand | 54/58 | €29,594 | €27,395 | -€2,198 | -7.4% |
| Deferred charges and accrued income | 490/1 | €4,702 | €12,594 | +€7,892 | +168% |
| Total equity and liabilities | 10/49 | €93,898 | €110,737 | +€16,839 | +17.9% |
| Equity | 10/15 | €56,278 | €96,784 | +€40,506 | +72.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €51,278 | €91,784 | +€40,506 | +79.0% |
| Distributable reserves | 133 | €51,278 | €91,784 | +€40,506 | +79.0% |
| Amounts payable | 17/49 | €37,620 | €13,953 | -€23,667 | -62.9% |
| Amounts payable after more than one year | 17 | €436 | - | -€436 | |
| Financial debts | 170/4 | €436 | - | -€436 | |
| Amounts payable within one year | 42/48 | €37,184 | €13,953 | -€23,231 | -62.5% |
| Current portion of amounts payable after more than one year | 42 | €5,194 | €436 | -€4,757 | -91.6% |
| Trade debts | 44 | €631 | - | -€631 | |
| Suppliers | 440/4 | €631 | - | -€631 | |
| Taxes, remuneration and social security | 45 | €9,000 | €12,146 | +€3,146 | +35.0% |
| Taxes | 450/3 | €2,557 | €7,923 | +€5,366 | +210% |
| Remuneration and social security | 454/9 | €6,443 | €4,223 | -€2,220 | -34.5% |
| Other amounts payable | 47/48 | €22,359 | €1,371 | -€20,988 | -93.9% |
| Remuneration, social security and pensions | 62 | €26,486 | €31,639 | +€5,153 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,286 | €6,666 | -€3,620 | -35.2% |
| Other operating charges | 640/8 | €630 | €1,043 | +€413 | +65.7% |
| Gross operating margin | 9900 | €107,370 | €95,004 | -€12,366 | -11.5% |
| Operating profit (loss) | 9901 | €69,968 | €55,655 | -€14,313 | -20.5% |
| Financial income | 75/76B | €5 | €7 | +€1 | +27.0% |
| Recurring financial income | 75 | €5 | €7 | +€1 | +27.0% |
| Financial charges | 65/66B | €198 | €259 | +€61 | +30.8% |
| Recurring financial charges | 65 | €198 | €259 | +€61 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | €69,776 | €55,404 | -€14,372 | -20.6% |
| Income taxes | 67/77 | €18,498 | €14,898 | -€3,600 | -19.5% |
| Profit (loss) for the period | 9904 | €51,278 | €40,506 | -€10,772 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,278 | €40,506 | -€10,772 | -21.0% |
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 24 October 2026 via checked.be.