DIRCX CONSULTING: what changed
Two fiscal 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.
DIRCX CONSULTING
Largest movements
- Tangible fixed assets -€63,317
down €63,317 (-68.1%), from €93,002 to €29,686
of which Furniture and vehicles: -€50,308
- Cash +€52,621
up €52,621 (+60.1%), from €87,584 to €140,205
mainly Investment in fixed assets (net) (+€51,276) and Net result for the year (+€21,323)
- Receivables within one year +€9,069
up €9,069 (+57.2%), from €15,844 to €24,913
of which Other amounts receivable: +€4,955
- Reserves -€16,530
down €16,530 (-6.4%), from €257,800 to €241,270
- Tax, wage and social debts +€11,421
up €11,421 (+150.6%), from €7,583 to €19,004
of which Taxes: +€8,921
- Gross operating margin +€12,822
up €12,822 (+29.1%), from €44,099 to €56,921
- Depreciation -€3,758
down €3,758 (-23.8%), from €15,798 to €12,041
- Taxes +€669
up €669 (+6.8%), from €9,892 to €10,561
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.
Cash bridge derived
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 | €272,870 | €269,209 | -€3,661 | -1.3% |
| Fixed assets | 21/28 | €93,002 | €29,686 | -€63,317 | -68.1% |
| Tangible fixed assets | 22/27 | €93,002 | €29,686 | -€63,317 | -68.1% |
| Plant, machinery and equipment | 23 | €13,008 | - | -€13,008 | |
| Furniture and vehicles | 24 | €79,994 | €29,686 | -€50,308 | -62.9% |
| Current assets | 29/58 | €179,868 | €239,523 | +€59,655 | +33.2% |
| Amounts receivable within one year | 40/41 | €15,844 | €24,913 | +€9,069 | +57.2% |
| Trade receivables | 40 | €14,399 | €18,513 | +€4,114 | +28.6% |
| Other amounts receivable | 41 | €1,445 | €6,400 | +€4,955 | +342.9% |
| Current investments | 50/53 | €74,405 | €74,405 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €87,584 | €140,205 | +€52,621 | +60.1% |
| Deferred charges and accrued income | 490/1 | €2,035 | - | -€2,035 | |
| Total equity and liabilities | 10/49 | €272,870 | €269,209 | -€3,661 | -1.3% |
| Equity | 10/15 | €264,000 | €247,470 | -€16,530 | -6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €257,800 | €241,270 | -€16,530 | -6.4% |
| Distributable reserves | 133 | €257,800 | €241,270 | -€16,530 | -6.4% |
| Amounts payable | 17/49 | €8,870 | €21,739 | +€12,869 | +145.1% |
| Amounts payable within one year | 42/48 | €8,870 | €21,739 | +€12,869 | +145.1% |
| Trade debts | 44 | €1,287 | €1,544 | +€257 | +19.9% |
| Suppliers | 440/4 | €1,287 | €1,544 | +€257 | +19.9% |
| Taxes, remuneration and social security | 45 | €7,583 | €19,004 | +€11,421 | +150.6% |
| Taxes | 450/3 | €7,583 | €16,504 | +€8,921 | +117.6% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | - | €1,191 | +€1,191 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,798 | €12,041 | -€3,758 | -23.8% |
| Other operating charges | 640/8 | €1,127 | €1,160 | +€33 | +2.9% |
| Non-recurring operating charges | 66A | - | €12,820 | +€12,820 | |
| Gross operating margin | 9900 | €44,099 | €56,921 | +€12,822 | +29.1% |
| Operating profit (loss) | 9901 | €27,174 | €30,901 | +€3,727 | +13.7% |
| Financial income | 75/76B | €3,752 | €3,204 | -€548 | -14.6% |
| Recurring financial income | 75 | €3,752 | €3,204 | -€548 | -14.6% |
| Financial charges | 65/66B | €2,694 | €2,222 | -€473 | -17.5% |
| Recurring financial charges | 65 | €2,694 | €2,222 | -€473 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €28,232 | €31,884 | +€3,652 | +12.9% |
| Income taxes | 67/77 | €9,892 | €10,561 | +€669 | +6.8% |
| Profit (loss) for the period | 9904 | €18,340 | €21,323 | +€2,983 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,340 | €21,323 | +€2,983 | +16.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.