DIRICK: 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.
What changed
DIRICK
NACE 01.500, Mixed farming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€11,350
2024 · €100,025-€88,675
Equity
€703,363
2024 · €692,013+€11,350
Cash
€197,356
2024 · €196,115+€1,241
Balance sheet total
€1.7m
2024 · €1.5m+€172,865
Largest movements
Assets
- Receivables within one year +€114,240
up €114,240 (+167.3%), from €68,290 to €182,530
- Tangible fixed assets +€109,277
up €109,277 (+14.6%), from €747,845 to €857,122
of which Land and buildings: +€163,592
- Stocks and contracts -€49,339
down €49,339 (-20.9%), from €236,374 to €187,035
Equity and liabilities
- Trade debts +€112,684
up €112,684 (+124.4%), from €90,617 to €203,302
- Debts after one year +€33,461
up €33,461 (+7.0%), from €479,250 to €512,711
- Tax, wage and social debts -€27,169
down €27,169 (-70.7%), from €38,443 to €11,273
- Current portion of long-term debt +€25,410
up €25,410 (+26.9%), from €94,329 to €119,739
Income statement
- Gross operating margin -€103,332
down €103,332 (-39.5%), from €261,538 to €158,206
- Taxes -€29,984
down €29,984 (-85.4%), from €35,105 to €5,120
- Financial charges +€9,764
up €9,764 (+53.9%), from €18,125 to €27,888
- Depreciation +€5,986
up €5,986 (+5.5%), from €108,684 to €114,670
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.
Result 2024
€100,025
Gross operating margin
-€103,332
Depreciation
-€5,986
Other operating charges
-€148
Other operating items
-€62
Financial income
+€632
Financial charges
-€9,764
Taxes
+€29,984
Result 2025
€11,350
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.
From operations
+€168,292
Investment
-€225,922
Financing
+€58,871
Cash 2024
€196,115
From operations (derived)
+€168,292
Net result for the year
+€11,350
Depreciation
+€114,670
Stocks and contracts
+€49,339
Receivables within one year
-€114,240
Deferred charges and accrued income
+€4,530
Provisions
-€543
Trade debts
+€112,684
Tax, wage and social debts
-€27,169
Other debts
+€13,451
Accrued charges and deferred income
+€4,220
Investment (derived)
-€225,922
Investment in fixed assets (net)
-€223,947
Current investments
-€1,975
Financing
+€58,871
Debts after one year
+€33,461
Current portion of long-term debt
+€25,410
Cash 2025
€197,356
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,488,807 | €1,661,672 | +€172,865 | +11.6% |
| Fixed assets | 21/28 | €792,699 | €901,976 | +€109,277 | +13.8% |
| Tangible fixed assets | 22/27 | €747,845 | €857,122 | +€109,277 | +14.6% |
| Land and buildings | 22 | €511,080 | €674,672 | +€163,592 | +32.0% |
| Plant, machinery and equipment | 23 | €236,483 | €182,450 | -€54,033 | -22.8% |
| Furniture and vehicles | 24 | €282 | - | -€282 | |
| Financial fixed assets | 28 | €44,855 | €44,855 | = | 0.0% |
| Current assets | 29/58 | €696,108 | €759,696 | +€63,588 | +9.1% |
| Stocks and contracts in progress | 3 | €236,374 | €187,035 | -€49,339 | -20.9% |
| Stocks | 30/36 | €236,374 | €187,035 | -€49,339 | -20.9% |
| Amounts receivable within one year | 40/41 | €68,290 | €182,530 | +€114,240 | +167.3% |
| Trade receivables | 40 | €68,290 | €182,530 | +€114,240 | +167.3% |
| Current investments | 50/53 | €190,000 | €191,975 | +€1,975 | +1.0% |
| Cash at bank and in hand | 54/58 | €196,115 | €197,356 | +€1,241 | +0.6% |
| Deferred charges and accrued income | 490/1 | €5,329 | €799 | -€4,530 | -85.0% |
| Total equity and liabilities | 10/49 | €1,488,807 | €1,661,672 | +€172,865 | +11.6% |
| Equity | 10/15 | €692,013 | €703,363 | +€11,350 | +1.6% |
| Contributions | 10/11 | €111,552 | €111,552 | = | 0.0% |
| Reserves | 13 | €579,598 | €590,941 | +€11,342 | +2.0% |
| Tax-exempt reserves | 132 | €30,443 | €28,325 | -€2,118 | -7.0% |
| Distributable reserves | 133 | €549,155 | €562,615 | +€13,460 | +2.5% |
| Profit (loss) carried forward | 14 | €863 | €871 | +€8 | +0.9% |
| Provisions and deferred taxes | 16 | €2,336 | €1,793 | -€543 | -23.2% |
| Deferred taxes | 168 | €2,336 | €1,793 | -€543 | -23.2% |
| Amounts payable | 17/49 | €794,458 | €956,515 | +€162,058 | +20.4% |
| Amounts payable after more than one year | 17 | €479,250 | €512,711 | +€33,461 | +7.0% |
| Financial debts | 170/4 | €479,250 | €512,711 | +€33,461 | +7.0% |
| Amounts payable within one year | 42/48 | €310,249 | €434,624 | +€124,376 | +40.1% |
| Current portion of amounts payable after more than one year | 42 | €94,329 | €119,739 | +€25,410 | +26.9% |
| Trade debts | 44 | €90,617 | €203,302 | +€112,684 | +124.4% |
| Suppliers | 440/4 | €90,617 | €203,302 | +€112,684 | +124.4% |
| Taxes, remuneration and social security | 45 | €38,443 | €11,273 | -€27,169 | -70.7% |
| Taxes | 450/3 | €38,443 | €11,273 | -€27,169 | -70.7% |
| Other amounts payable | 47/48 | €86,860 | €100,311 | +€13,451 | +15.5% |
| Accrued charges and deferred income | 492/3 | €4,960 | €9,180 | +€4,220 | +85.1% |
| Non-recurring operating income | 76A | €2,501 | - | -€2,501 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,684 | €114,670 | +€5,986 | +5.5% |
| Other operating charges | 640/8 | €4,831 | €4,979 | +€148 | +3.1% |
| Non-recurring operating charges | 66A | - | €62 | +€62 | |
| Gross operating margin | 9900 | €261,538 | €158,206 | -€103,332 | -39.5% |
| Operating profit (loss) | 9901 | €148,023 | €38,496 | -€109,528 | -74.0% |
| Financial income | 75/76B | €4,688 | €5,320 | +€632 | +13.5% |
| Recurring financial income | 75 | €4,688 | €5,320 | +€632 | +13.5% |
| Financial charges | 65/66B | €18,125 | €27,888 | +€9,764 | +53.9% |
| Recurring financial charges | 65 | €18,125 | €27,888 | +€9,764 | +53.9% |
| Profit (loss) for the period before taxes | 9903 | €134,587 | €15,928 | -€118,659 | -88.2% |
| Transfer from deferred taxes | 780 | €543 | €543 | = | 0.0% |
| Income taxes | 67/77 | €35,105 | €5,120 | -€29,984 | -85.4% |
| Profit (loss) for the period | 9904 | €100,025 | €11,350 | -€88,675 | -88.7% |
| Transfer from tax-exempt reserves | 789 | €2,118 | €2,118 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €102,143 | €13,468 | -€88,675 | -86.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.