DIRIX-VERRESEN: 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-VERRESEN
Largest movements
- Cash +€10,547
new in 2025: €10,547
mainly Net result for the year (+€15,739) and Depreciation (+€6,665)
- Tangible fixed assets -€6,665
down €6,665 (-12.5%), from €53,515 to €46,850
of which Plant, machinery and equipment: -€4,200
- Receivables within one year +€2,571
up €2,571 (+90.4%), from €2,845 to €5,416
- Profit (loss) carried forward +€15,739
up €15,739 (+10.0%), from -€156,828 to -€141,089
- Short-term financial debts -€9,967
no longer reported in 2025 (was €9,967)
- Tax, wage and social debts +€1,522
up €1,522 (+169.8%), from €897 to €2,419
- Gross operating margin +€8,361
up €8,361 (+49.2%), from €17,004 to €25,364
- Financial charges +€510
up €510 (+69.5%), from €734 to €1,243
- Taxes +€449
new in 2025: €449
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 | €66,521 | €72,973 | +€6,452 | +9.7% |
| Fixed assets | 21/28 | €53,515 | €46,850 | -€6,665 | -12.5% |
| Tangible fixed assets | 22/27 | €53,515 | €46,850 | -€6,665 | -12.5% |
| Land and buildings | 22 | €41,465 | €39,000 | -€2,465 | -5.9% |
| Plant, machinery and equipment | 23 | €12,050 | €7,850 | -€4,200 | -34.9% |
| Current assets | 29/58 | €13,006 | €26,124 | +€13,117 | +100.9% |
| Stocks and contracts in progress | 3 | €8,980 | €8,980 | = | 0.0% |
| Stocks | 30/36 | €8,980 | €8,980 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,845 | €5,416 | +€2,571 | +90.4% |
| Trade receivables | 40 | €2,845 | €5,416 | +€2,571 | +90.4% |
| Current investments | 50/53 | €1,181 | €1,181 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €10,547 | +€10,547 | |
| Total equity and liabilities | 10/49 | €66,521 | €72,973 | +€6,452 | +9.7% |
| Equity | 10/15 | -€135,768 | -€120,029 | +€15,739 | +11.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,468 | €2,468 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €609 | €609 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€156,828 | -€141,089 | +€15,739 | +10.0% |
| Amounts payable | 17/49 | €202,289 | €193,002 | -€9,287 | -4.6% |
| Amounts payable after more than one year | 17 | €175,520 | €175,520 | = | 0.0% |
| Financial debts | 170/4 | €175,520 | €175,520 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,769 | €17,482 | -€9,287 | -34.7% |
| Financial debts | 43 | €9,967 | - | -€9,967 | |
| Credit institutions | 430/8 | €9,967 | - | -€9,967 | |
| Trade debts | 44 | €3,228 | €2,729 | -€499 | -15.5% |
| Suppliers | 440/4 | €3,228 | €2,729 | -€499 | -15.5% |
| Taxes, remuneration and social security | 45 | €897 | €2,419 | +€1,522 | +169.8% |
| Taxes | 450/3 | €897 | €2,419 | +€1,522 | +169.8% |
| Other amounts payable | 47/48 | €12,678 | €12,334 | -€343 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,665 | €6,665 | = | 0.0% |
| Other operating charges | 640/8 | €1,317 | €1,308 | -€9 | -0.7% |
| Gross operating margin | 9900 | €17,004 | €25,364 | +€8,361 | +49.2% |
| Operating profit (loss) | 9901 | €9,022 | €17,391 | +€8,370 | +92.8% |
| Financial income | 75/76B | €0 | €40 | +€40 | +133233.3% |
| Recurring financial income | 75 | €0 | €40 | +€40 | +133233.3% |
| Financial charges | 65/66B | €734 | €1,243 | +€510 | +69.5% |
| Recurring financial charges | 65 | €734 | €1,243 | +€510 | +69.5% |
| Profit (loss) for the period before taxes | 9903 | €8,288 | €16,188 | +€7,900 | +95.3% |
| Income taxes | 67/77 | - | €449 | +€449 | |
| Profit (loss) for the period | 9904 | €8,288 | €15,739 | +€7,451 | +89.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,288 | €15,739 | +€7,451 | +89.9% |
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.