DIRCKX VANESSA: 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.
DIRCKX VANESSA
Largest movements
- Receivables within one year -€10,237
down €10,237 (-64.7%), from €15,825 to €5,588
- Tangible fixed assets -€976
down €976 (-24.5%), from €3,976 to €3,001
of which Furniture and vehicles: -€791
- Profit (loss) carried forward -€5,642
down €5,642 (-53.3%), from -€10,577 to -€16,218
- Trade debts -€3,694
down €3,694 (-98.8%), from €3,738 to €44
- Short-term financial debts -€1,435
down €1,435 (-100%), from €1,435 to €0
- Tax, wage and social debts -€427
down €427 (-100%), from €427 to €0
- Gross operating margin +€2,725
up €2,725 (+34.7%), from -€7,845 to -€5,119
- Other operating charges -€2,592
down €2,592 (-100%), from €2,592 to €0
- Depreciation +€461
up €461 (+89.4%), from €515 to €976
- Financial income -€427
down €427 (-45.2%), from €945 to €518
- Financial charges -€363
down €363 (-85.1%), from €427 to €64
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 | €19,802 | €8,603 | -€11,198 | -56.6% |
| Fixed assets | 21/28 | €3,976 | €3,001 | -€976 | -24.5% |
| Tangible fixed assets | 22/27 | €3,976 | €3,001 | -€976 | -24.5% |
| Furniture and vehicles | 24 | €2,538 | €1,747 | -€791 | -31.2% |
| Other tangible fixed assets | 26 | €1,438 | €1,253 | -€185 | -12.9% |
| Current assets | 29/58 | €15,825 | €5,603 | -€10,222 | -64.6% |
| Amounts receivable within one year | 40/41 | €15,825 | €5,588 | -€10,237 | -64.7% |
| Other amounts receivable | 41 | €15,825 | €5,588 | -€10,237 | -64.7% |
| Cash at bank and in hand | 54/58 | €0 | €15 | +€15 | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €19,802 | €8,603 | -€11,198 | -56.6% |
| Equity | 10/15 | €13,295 | €7,653 | -€5,642 | -42.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €23,372 | €23,372 | = | 0.0% |
| Distributable reserves | 133 | €23,372 | €23,372 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,577 | -€16,218 | -€5,642 | -53.3% |
| Amounts payable | 17/49 | €6,507 | €950 | -€5,556 | -85.4% |
| Amounts payable within one year | 42/48 | €6,507 | €950 | -€5,556 | -85.4% |
| Current portion of amounts payable after more than one year | 42 | €906 | €906 | = | 0.0% |
| Financial debts | 43 | €1,435 | €0 | -€1,435 | -100% |
| Credit institutions | 430/8 | €1,435 | €0 | -€1,435 | -100% |
| Trade debts | 44 | €3,738 | €44 | -€3,694 | -98.8% |
| Suppliers | 440/4 | €3,738 | €44 | -€3,694 | -98.8% |
| Taxes, remuneration and social security | 45 | €427 | €0 | -€427 | -100% |
| Taxes | 450/3 | €427 | €0 | -€427 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €515 | €976 | +€461 | +89.4% |
| Other operating charges | 640/8 | €2,592 | €0 | -€2,592 | -100% |
| Gross operating margin | 9900 | -€7,845 | -€5,119 | +€2,725 | +34.7% |
| Operating profit (loss) | 9901 | -€10,952 | -€6,095 | +€4,857 | +44.3% |
| Financial income | 75/76B | €945 | €518 | -€427 | -45.2% |
| Recurring financial income | 75 | €945 | €518 | -€427 | -45.2% |
| Financial charges | 65/66B | €427 | €64 | -€363 | -85.1% |
| Recurring financial charges | 65 | €427 | €64 | -€363 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,434 | -€5,641 | +€4,793 | +45.9% |
| Income taxes | 67/77 | €142 | €1 | -€141 | -99.3% |
| Profit (loss) for the period | 9904 | -€10,577 | -€5,642 | +€4,935 | +46.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,577 | -€5,642 | +€4,935 | +46.7% |
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 18 October 2026 via checked.be.