Dirickx Bart: 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.
Dirickx Bart
Largest movements
- Tangible fixed assets +€12,783
up €12,783 (+5.2%), from €245,756 to €258,539
of which Furniture and vehicles: +€33,864
- Deferred charges and accrued income -€6,203
down €6,203 (-54.3%), from €11,419 to €5,216
- Cash +€3,781
up €3,781 (+4.8%), from €78,164 to €81,945
mainly Net result for the year (+€101,558) and Depreciation (+€27,212)
- Other debts +€17,626
up €17,626 (+22.8%), from €77,322 to €94,948
- Current portion of long-term debt +€10,238
up €10,238 (+75.3%), from €13,593 to €23,831
- Reserves -€9,130
down €9,130 (-100%), from €9,130 to €0
- Accrued charges and deferred income -€6,585
down €6,585 (-92.7%), from €7,104 to €519
- Debts after one year -€6,262
down €6,262 (-3.2%), from €196,199 to €189,937
- Gross operating margin +€8,188
up €8,188 (+5.3%), from €155,650 to €163,839
- Depreciation +€4,490
up €4,490 (+19.8%), from €22,722 to €27,212
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 | €337,009 | €346,673 | +€9,664 | +2.9% |
| Fixed assets | 21/28 | €245,756 | €258,539 | +€12,783 | +5.2% |
| Tangible fixed assets | 22/27 | €245,756 | €258,539 | +€12,783 | +5.2% |
| Land and buildings | 22 | €241,163 | €221,736 | -€19,427 | -8.1% |
| Plant, machinery and equipment | 23 | €2,432 | €779 | -€1,654 | -68.0% |
| Furniture and vehicles | 24 | €2,160 | €36,025 | +€33,864 | +1,568% |
| Current assets | 29/58 | €91,253 | €88,134 | -€3,119 | -3.4% |
| Amounts receivable within one year | 40/41 | €1,669 | €973 | -€697 | -41.7% |
| Trade receivables | 40 | €1,058 | €0 | -€1,058 | -100% |
| Other amounts receivable | 41 | €611 | €973 | +€361 | +59.1% |
| Cash at bank and in hand | 54/58 | €78,164 | €81,945 | +€3,781 | +4.8% |
| Deferred charges and accrued income | 490/1 | €11,419 | €5,216 | -€6,203 | -54.3% |
| Total equity and liabilities | 10/49 | €337,009 | €346,673 | +€9,664 | +2.9% |
| Equity | 10/15 | €27,790 | €18,660 | -€9,130 | -32.9% |
| Contributions | 10/11 | €18,660 | €18,660 | = | 0.0% |
| Reserves | 13 | €9,130 | €0 | -€9,130 | -100% |
| Distributable reserves | 133 | €9,130 | €0 | -€9,130 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €309,219 | €328,013 | +€18,794 | +6.1% |
| Amounts payable after more than one year | 17 | €196,199 | €189,937 | -€6,262 | -3.2% |
| Financial debts | 170/4 | €196,199 | €189,937 | -€6,262 | -3.2% |
| Amounts payable within one year | 42/48 | €105,915 | €137,557 | +€31,642 | +29.9% |
| Current portion of amounts payable after more than one year | 42 | €13,593 | €23,831 | +€10,238 | +75.3% |
| Taxes, remuneration and social security | 45 | €15,000 | €18,778 | +€3,778 | +25.2% |
| Taxes | 450/3 | €15,000 | €18,778 | +€3,778 | +25.2% |
| Other amounts payable | 47/48 | €77,322 | €94,948 | +€17,626 | +22.8% |
| Accrued charges and deferred income | 492/3 | €7,104 | €519 | -€6,585 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,722 | €27,212 | +€4,490 | +19.8% |
| Other operating charges | 640/8 | €1,210 | €1,308 | +€98 | +8.1% |
| Gross operating margin | 9900 | €155,650 | €163,839 | +€8,188 | +5.3% |
| Operating profit (loss) | 9901 | €131,718 | €135,318 | +€3,600 | +2.7% |
| Financial income | 75/76B | €10 | €1 | -€9 | -94.0% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -94.0% |
| Financial charges | 65/66B | €5,209 | €5,085 | -€124 | -2.4% |
| Recurring financial charges | 65 | €5,209 | €5,085 | -€124 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €126,519 | €130,233 | +€3,715 | +2.9% |
| Income taxes | 67/77 | €27,389 | €28,675 | +€1,286 | +4.7% |
| Profit (loss) for the period | 9904 | €99,130 | €101,558 | +€2,429 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €99,130 | €101,558 | +€2,429 | +2.4% |
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 25 October 2026 via checked.be.