DIRIX J & C°: 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.
DIRIX J & C°
Largest movements
- Tangible fixed assets -€12,453
down €12,453 (-81.1%), from €15,348 to €2,894
of which Furniture and vehicles: -€11,485
- Deferred charges and accrued income +€7,159
up €7,159 (+898.6%), from €797 to €7,956
- Receivables within one year -€5,531
down €5,531 (-17.1%), from €32,362 to €26,831
- Cash -€4,185
down €4,185 (-5.0%), from €83,254 to €79,069
mainly Other debts (-€26,000) and Deferred charges and accrued income (-€7,159)
- Other debts -€26,000
down €26,000 (-29.8%), from €87,110 to €61,110
- Profit (loss) carried forward +€8,935
up €8,935 (+26.2%), from -€34,133 to -€25,198
- Tax, wage and social debts +€3,370
up €3,370 (+9.9%), from €34,008 to €37,378
- Current portion of long-term debt -€1,704
no longer reported in 2025 (was €1,704)
- Gross operating margin -€9,701
down €9,701 (-23.9%), from €40,514 to €30,813
- Taxes -€2,680
down €2,680 (-33.3%), from €8,048 to €5,369
- Other operating charges +€1,177
up €1,177 (+66.9%), from €1,760 to €2,937
- Financial charges +€592
up €592 (+86.2%), from €687 to €1,280
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 | €131,895 | €116,885 | -€15,010 | -11.4% |
| Fixed assets | 21/28 | €15,483 | €3,029 | -€12,453 | -80.4% |
| Tangible fixed assets | 22/27 | €15,348 | €2,894 | -€12,453 | -81.1% |
| Plant, machinery and equipment | 23 | €1,821 | €853 | -€968 | -53.2% |
| Furniture and vehicles | 24 | €13,526 | €2,041 | -€11,485 | -84.9% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €116,412 | €113,855 | -€2,557 | -2.2% |
| Amounts receivable within one year | 40/41 | €32,362 | €26,831 | -€5,531 | -17.1% |
| Trade receivables | 40 | €32,362 | €26,831 | -€5,531 | -17.1% |
| Cash at bank and in hand | 54/58 | €83,254 | €79,069 | -€4,185 | -5.0% |
| Deferred charges and accrued income | 490/1 | €797 | €7,956 | +€7,159 | +898.6% |
| Total equity and liabilities | 10/49 | €131,895 | €116,885 | -€15,010 | -11.4% |
| Equity | 10/15 | €7,682 | €16,617 | +€8,935 | +116.3% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Capital | 10 | €19,831 | - | -€19,831 | |
| Issued capital | 100 | €19,831 | - | -€19,831 | |
| Outside capital | 11 | - | €19,831 | +€19,831 | |
| Other | 1109/19 | - | €19,831 | +€19,831 | |
| Reserves | 13 | €21,983 | €21,983 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,983 | €1,983 | = | 0.0% |
| Legal reserve | 130 | €1,983 | - | -€1,983 | |
| Reserves not available under the articles | 1311 | - | €1,983 | +€1,983 | |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,133 | -€25,198 | +€8,935 | +26.2% |
| Amounts payable | 17/49 | €124,213 | €100,268 | -€23,945 | -19.3% |
| Amounts payable within one year | 42/48 | €124,213 | €100,268 | -€23,945 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €1,704 | - | -€1,704 | |
| Trade debts | 44 | €1,391 | €1,780 | +€389 | +28.0% |
| Suppliers | 440/4 | €1,391 | €1,780 | +€389 | +28.0% |
| Taxes, remuneration and social security | 45 | €34,008 | €37,378 | +€3,370 | +9.9% |
| Taxes | 450/3 | €34,008 | €37,378 | +€3,370 | +9.9% |
| Other amounts payable | 47/48 | €87,110 | €61,110 | -€26,000 | -29.8% |
| Non-recurring operating income | 76A | - | €11,182 | +€11,182 | |
| Remuneration, social security and pensions | 62 | €401 | €264 | -€136 | -34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,548 | €12,453 | -€95 | -0.8% |
| Other operating charges | 640/8 | €1,760 | €2,937 | +€1,177 | +66.9% |
| Gross operating margin | 9900 | €40,514 | €30,813 | -€9,701 | -23.9% |
| Operating profit (loss) | 9901 | €25,805 | €15,159 | -€10,646 | -41.3% |
| Financial income | 75/76B | €351 | €424 | +€73 | +20.7% |
| Recurring financial income | 75 | €351 | €424 | +€73 | +20.7% |
| Financial charges | 65/66B | €687 | €1,280 | +€592 | +86.2% |
| Recurring financial charges | 65 | €687 | €1,280 | +€592 | +86.2% |
| Profit (loss) for the period before taxes | 9903 | €25,469 | €14,303 | -€11,166 | -43.8% |
| Income taxes | 67/77 | €8,048 | €5,369 | -€2,680 | -33.3% |
| Profit (loss) for the period | 9904 | €17,420 | €8,935 | -€8,486 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,420 | €8,935 | -€8,486 | -48.7% |
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.