DINGENEN-DIRICX: 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.
DINGENEN-DIRICX
Largest movements
- Cash +€44,042
up €44,042 (+198%), from €22,211 to €66,253
mainly Receivables within one year (+€39,852) and Net result for the year (+€15,142)
- Receivables within one year -€39,852
down €39,852 (-98.6%), from €40,422 to €570
of which Other amounts receivable: -€24,388
- Receivables after one year +€13,613
up €13,613 (+236%), from €5,776 to €19,388
- Tangible fixed assets -€1,843
down €1,843 (-17.3%), from €10,683 to €8,839
of which Furniture and vehicles: -€932
- Reserves +€33,666
up €33,666 (+129%), from €26,158 to €59,825
- Profit (loss) carried forward -€18,524
down €18,524 (-100%), from €18,524 to €0
- Tax, wage and social debts +€8,048
up €8,048 (+120%), from €6,710 to €14,758
of which Taxes: +€8,048
- Trade debts -€5,238
down €5,238 (-73.7%), from €7,107 to €1,868
- Current portion of long-term debt -€2,050
down €2,050 (-100%), from €2,050 to €0
- Gross operating margin +€3,694
up €3,694 (+17.0%), from €21,749 to €25,443
- Taxes -€3,119
down €3,119 (-31.0%), from €10,069 to €6,950
- Financial charges -€416
down €416 (-80.5%), from €517 to €101
- Staff costs -€374
down €374 (-100%), from €374 to €0
- Financial income +€301
up €301 (+404%), from €74 to €375
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 | €79,149 | €95,051 | +€15,902 | +20.1% |
| Fixed assets | 21/28 | €10,683 | €8,839 | -€1,843 | -17.3% |
| Tangible fixed assets | 22/27 | €10,683 | €8,839 | -€1,843 | -17.3% |
| Land and buildings | 22 | €2,608 | €2,474 | -€134 | -5.2% |
| Plant, machinery and equipment | 23 | €940 | €828 | -€112 | -11.9% |
| Furniture and vehicles | 24 | €2,046 | €1,114 | -€932 | -45.5% |
| Other tangible fixed assets | 26 | €5,089 | €4,424 | -€666 | -13.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €68,466 | €86,211 | +€17,745 | +25.9% |
| Amounts receivable after more than one year | 29 | €5,776 | €19,388 | +€13,613 | +236% |
| Other amounts receivable | 291 | €5,776 | €19,388 | +€13,613 | +236% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €40,422 | €570 | -€39,852 | -98.6% |
| Trade receivables | 40 | €16,034 | €570 | -€15,464 | -96.4% |
| Other amounts receivable | 41 | €24,388 | €0 | -€24,388 | -100% |
| Cash at bank and in hand | 54/58 | €22,211 | €66,253 | +€44,042 | +198% |
| Deferred charges and accrued income | 490/1 | €58 | €0 | -€58 | -100% |
| Total equity and liabilities | 10/49 | €79,149 | €95,051 | +€15,902 | +20.1% |
| Equity | 10/15 | €63,283 | €78,425 | +€15,142 | +23.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,158 | €59,825 | +€33,666 | +129% |
| Distributable reserves | 133 | €26,158 | €59,825 | +€33,666 | +129% |
| Profit (loss) carried forward | 14 | €18,524 | €0 | -€18,524 | -100% |
| Amounts payable | 17/49 | €15,867 | €16,626 | +€760 | +4.8% |
| Amounts payable within one year | 42/48 | €15,867 | €16,626 | +€760 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €2,050 | €0 | -€2,050 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €7,107 | €1,868 | -€5,238 | -73.7% |
| Suppliers | 440/4 | €7,107 | €1,868 | -€5,238 | -73.7% |
| Taxes, remuneration and social security | 45 | €6,710 | €14,758 | +€8,048 | +120% |
| Taxes | 450/3 | €6,710 | €14,758 | +€8,048 | +120% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €374 | €0 | -€374 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,093 | €1,843 | -€250 | -11.9% |
| Other operating charges | 640/8 | €1,900 | €1,782 | -€118 | -6.2% |
| Gross operating margin | 9900 | €21,749 | €25,443 | +€3,694 | +17.0% |
| Operating profit (loss) | 9901 | €17,382 | €21,818 | +€4,436 | +25.5% |
| Financial income | 75/76B | €74 | €375 | +€301 | +404% |
| Recurring financial income | 75 | €74 | €375 | +€301 | +404% |
| Financial charges | 65/66B | €517 | €101 | -€416 | -80.5% |
| Recurring financial charges | 65 | €517 | €101 | -€416 | -80.5% |
| Profit (loss) for the period before taxes | 9903 | €16,939 | €22,092 | +€5,153 | +30.4% |
| Income taxes | 67/77 | €10,069 | €6,950 | -€3,119 | -31.0% |
| Profit (loss) for the period | 9904 | €6,870 | €15,142 | +€8,272 | +120% |
| Profit (loss) for the period to be appropriated | 9905 | €6,870 | €15,142 | +€8,272 | +120% |
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 28 October 2026 via checked.be.