Den Dirk: 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.
Den Dirk
Largest movements
- Receivables within one year +€3,374
up €3,374 (+27.7%), from €12,180 to €15,553
of which Other amounts receivable: +€1,991
- Reserves +€14,837
up €14,837 (+43.1%), from €34,422 to €49,259
- Other debts -€5,085
down €5,085 (-67.1%), from €7,575 to €2,490
- Tax, wage and social debts -€4,447
down €4,447 (-75.0%), from €5,931 to €1,484
- Trade debts -€2,253
down €2,253 (-43.1%), from €5,232 to €2,979
- Gross operating margin -€1,189
down €1,189 (-4.7%), from €25,112 to €23,923
- Taxes -€705
down €705 (-8.9%), from €7,931 to €7,226
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 | €63,079 | €66,130 | +€3,051 | +4.8% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €63,079 | €66,130 | +€3,051 | +4.8% |
| Amounts receivable within one year | 40/41 | €12,180 | €15,553 | +€3,374 | +27.7% |
| Trade receivables | 40 | €10,482 | €11,864 | +€1,383 | +13.2% |
| Other amounts receivable | 41 | €1,698 | €3,689 | +€1,991 | +117% |
| Cash at bank and in hand | 54/58 | €48,934 | €48,502 | -€432 | -0.9% |
| Deferred charges and accrued income | 490/1 | €1,965 | €2,075 | +€109 | +5.6% |
| Total equity and liabilities | 10/49 | €63,079 | €66,130 | +€3,051 | +4.8% |
| Equity | 10/15 | €44,340 | €59,177 | +€14,837 | +33.5% |
| Contributions | 10/11 | €9,918 | €9,918 | = | 0.0% |
| Reserves | 13 | €34,422 | €49,259 | +€14,837 | +43.1% |
| Distributable reserves | 133 | €34,422 | €49,259 | +€14,837 | +43.1% |
| Amounts payable | 17/49 | €18,739 | €6,953 | -€11,786 | -62.9% |
| Amounts payable within one year | 42/48 | €18,739 | €6,953 | -€11,786 | -62.9% |
| Trade debts | 44 | €5,232 | €2,979 | -€2,253 | -43.1% |
| Suppliers | 440/4 | €5,232 | €2,979 | -€2,253 | -43.1% |
| Taxes, remuneration and social security | 45 | €5,931 | €1,484 | -€4,447 | -75.0% |
| Taxes | 450/3 | €5,931 | €1,484 | -€4,447 | -75.0% |
| Other amounts payable | 47/48 | €7,575 | €2,490 | -€5,085 | -67.1% |
| Other operating charges | 640/8 | €846 | €822 | -€24 | -2.9% |
| Gross operating margin | 9900 | €25,112 | €23,923 | -€1,189 | -4.7% |
| Operating profit (loss) | 9901 | €24,266 | €23,101 | -€1,165 | -4.8% |
| Financial income | 75/76B | €36 | €33 | -€4 | -10.4% |
| Recurring financial income | 75 | €36 | €33 | -€4 | -10.4% |
| Financial charges | 65/66B | €933 | €1,070 | +€137 | +14.7% |
| Recurring financial charges | 65 | €933 | €1,070 | +€137 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €23,369 | €22,063 | -€1,306 | -5.6% |
| Income taxes | 67/77 | €7,931 | €7,226 | -€705 | -8.9% |
| Profit (loss) for the period | 9904 | €15,438 | €14,837 | -€601 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,438 | €14,837 | -€601 | -3.9% |
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 13 October 2026 via checked.be.