Direct Aankoop Company: what changed
What changed
Direct Aankoop Company
NACE 52.100, Warehousing and storage
filed annual accounts (NBB)
Net result for the year
€7,255
2024 · €51,965-€44,711
Equity
€324,406
2024 · €317,152+€7,255
Cash
€32,146
2024 · €69,600-€37,454
Balance sheet total
€1.0m
2024 · €988,163+€46,740
Largest movements
Assets
- Intangible fixed assets +€40,720
up €40,720 (+57.5%), from €70,845 to €111,566
- Cash -€37,454
down €37,454 (-53.8%), from €69,600 to €32,146
mainly Investment in fixed assets (net) (-€106,590) and Receivables within one year (-€30,711)
- Receivables within one year +€30,711
up €30,711 (+10.4%), from €295,585 to €326,296
of which Other amounts receivable: +€37,400
- Financial fixed assets +€24,133
up €24,133 (+5.2%), from €466,579 to €490,712
- Tangible fixed assets -€10,750
down €10,750 (-19.7%), from €54,498 to €43,747
of which Furniture and vehicles: -€9,687
Equity and liabilities
- Accrued charges and deferred income +€34,583
up €34,583, from €0 to €34,583
- Other debts -€27,911
down €27,911 (-59.4%), from €47,014 to €19,103
- Tax, wage and social debts +€22,190
up €22,190 (+7.5%), from €295,709 to €317,899
of which Taxes: +€37,437
- Trade debts +€17,220
up €17,220 (+6.5%), from €264,004 to €281,223
Income statement
- Gross operating margin -€118,299
down €118,299 (-11.8%), from €1.0m to €884,265
- Staff costs -€20,925
down €20,925 (-2.6%), from €819,189 to €798,264
- Taxes -€17,515
down €17,515 (-83.4%), from €21,008 to €3,492
- Financial charges -€14,637
down €14,637 (-77.6%), from €18,874 to €4,237
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€51,965
Gross operating margin
-€118,299
Staff costs
+€20,925
Depreciation
-€7,499
Other operating charges
+€6,758
Other operating items
+€21,569
Financial income
-€317
Financial charges
+€14,637
Taxes
+€17,515
Result 2025
€7,255
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€75,732
Investment
-€106,590
Financing
-€6,596
Cash 2024
€69,600
From operations (derived)
+€75,732
Net result for the year
+€7,255
Depreciation
+€52,487
Receivables within one year
-€30,711
Deferred charges and accrued income
+€620
Trade debts
+€17,220
Tax, wage and social debts
+€22,190
Other debts
-€27,911
Accrued charges and deferred income
+€34,583
Investment (derived)
-€106,590
Investment in fixed assets (net)
-€106,590
Financing
-€6,596
Debts after one year
-€6,596
Cash 2025
€32,146
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €988,163 | €1,034,902 | +€46,740 | +4.7% |
| Fixed assets | 21/28 | €591,922 | €646,024 | +€54,103 | +9.1% |
| Intangible fixed assets | 21 | €70,845 | €111,566 | +€40,720 | +57.5% |
| Tangible fixed assets | 22/27 | €54,498 | €43,747 | -€10,750 | -19.7% |
| Plant, machinery and equipment | 23 | €5,862 | €8,075 | +€2,214 | +37.8% |
| Furniture and vehicles | 24 | €31,080 | €21,392 | -€9,687 | -31.2% |
| Other tangible fixed assets | 26 | €17,556 | €14,279 | -€3,277 | -18.7% |
| Financial fixed assets | 28 | €466,579 | €490,712 | +€24,133 | +5.2% |
| Current assets | 29/58 | €396,241 | €388,878 | -€7,363 | -1.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €295,585 | €326,296 | +€30,711 | +10.4% |
| Trade receivables | 40 | €262,432 | €255,743 | -€6,689 | -2.5% |
| Other amounts receivable | 41 | €33,153 | €70,553 | +€37,400 | +113% |
| Current investments | 50/53 | €30,436 | €30,436 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €69,600 | €32,146 | -€37,454 | -53.8% |
| Deferred charges and accrued income | 490/1 | €620 | €0 | -€620 | -100% |
| Total equity and liabilities | 10/49 | €988,163 | €1,034,902 | +€46,740 | +4.7% |
| Equity | 10/15 | €317,152 | €324,406 | +€7,255 | +2.3% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €202,086 | €202,086 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Distributable reserves | 133 | €195,786 | €195,786 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,065 | €59,320 | +€7,255 | +13.9% |
| Amounts payable | 17/49 | €671,011 | €710,496 | +€39,485 | +5.9% |
| Amounts payable after more than one year | 17 | €55,092 | €48,495 | -€6,596 | -12.0% |
| Other amounts payable | 178/9 | €55,092 | €48,495 | -€6,596 | -12.0% |
| Amounts payable within one year | 42/48 | €615,920 | €627,418 | +€11,498 | +1.9% |
| Trade debts | 44 | €264,004 | €281,223 | +€17,220 | +6.5% |
| Suppliers | 440/4 | €264,004 | €281,223 | +€17,220 | +6.5% |
| Advances received on contracts in progress | 46 | €9,192 | €9,192 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €295,709 | €317,899 | +€22,190 | +7.5% |
| Taxes | 450/3 | €95,457 | €132,894 | +€37,437 | +39.2% |
| Remuneration and social security | 454/9 | €200,253 | €185,005 | -€15,247 | -7.6% |
| Other amounts payable | 47/48 | €47,014 | €19,103 | -€27,911 | -59.4% |
| Accrued charges and deferred income | 492/3 | €0 | €34,583 | +€34,583 | |
| Non-recurring operating income | 76A | - | €380 | +€380 | |
| Remuneration, social security and pensions | 62 | €819,189 | €798,264 | -€20,925 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,988 | €52,487 | +€7,499 | +16.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €41,165 | €34,407 | -€6,758 | -16.4% |
| Non-recurring operating charges | 66A | €6,025 | -€15,545 | -€21,569 | |
| Gross operating margin | 9900 | €1,002,564 | €884,265 | -€118,299 | -11.8% |
| Operating profit (loss) | 9901 | €91,198 | €14,651 | -€76,546 | -83.9% |
| Financial income | 75/76B | €649 | €332 | -€317 | -48.8% |
| Recurring financial income | 75 | €649 | €332 | -€317 | -48.8% |
| Financial charges | 65/66B | €18,874 | €4,237 | -€14,637 | -77.6% |
| Recurring financial charges | 65 | €18,874 | €4,237 | -€14,637 | -77.6% |
| Profit (loss) for the period before taxes | 9903 | €72,973 | €10,747 | -€62,226 | -85.3% |
| Income taxes | 67/77 | €21,008 | €3,492 | -€17,515 | -83.4% |
| Profit (loss) for the period | 9904 | €51,965 | €7,255 | -€44,711 | -86.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,965 | €7,255 | -€44,711 | -86.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.