Dirk 5: 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.
Dirk 5
Largest movements
- Tangible fixed assets +€77,490
up €77,490 (+184.1%), from €42,080 to €119,571
of which Plant, machinery and equipment: +€69,413
- Stocks and contracts +€26,054
up €26,054 (+200.7%), from €12,981 to €39,034
- Intangible fixed assets -€16,000
down €16,000 (-63.2%), from €25,333 to €9,333
- Financial fixed assets +€10,883
new in 2024: €10,883
- Receivables within one year -€9,466
down €9,466 (-100.0%), from €9,466 to €0
- Debts after one year +€52,145
new in 2024: €52,145
- Reserves +€13,972
up €13,972 (+75.7%), from €18,457 to €32,429
- Current portion of long-term debt +€10,105
new in 2024: €10,105
- Trade debts +€6,239
up €6,239 (+21.9%), from €28,441 to €34,680
- Tax, wage and social debts +€5,055
up €5,055 (+12.3%), from €41,228 to €46,283
of which Remuneration and social security: +€13,365
- Gross operating margin +€75,254
up €75,254 (+41.4%), from €181,836 to €257,091
- Staff costs +€57,973
up €57,973 (+38.3%), from €151,246 to €209,219
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,126 | €179,642 | +€87,517 | +95.0% |
| Fixed assets | 21/28 | €67,414 | €139,787 | +€72,373 | +107.4% |
| Intangible fixed assets | 21 | €25,333 | €9,333 | -€16,000 | -63.2% |
| Tangible fixed assets | 22/27 | €42,080 | €119,571 | +€77,490 | +184.1% |
| Plant, machinery and equipment | 23 | €38,951 | €108,364 | +€69,413 | +178.2% |
| Furniture and vehicles | 24 | €3,129 | €11,207 | +€8,078 | +258.2% |
| Financial fixed assets | 28 | - | €10,883 | +€10,883 | |
| Current assets | 29/58 | €24,712 | €39,855 | +€15,143 | +61.3% |
| Stocks and contracts in progress | 3 | €12,981 | €39,034 | +€26,054 | +200.7% |
| Stocks | 30/36 | €12,981 | €39,034 | +€26,054 | +200.7% |
| Amounts receivable within one year | 40/41 | €9,466 | €0 | -€9,466 | -100.0% |
| Trade receivables | 40 | €9,466 | €0 | -€9,466 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,265 | €821 | -€1,444 | -63.8% |
| Total equity and liabilities | 10/49 | €92,126 | €179,642 | +€87,517 | +95.0% |
| Equity | 10/15 | €22,457 | €36,429 | +€13,972 | +62.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €18,457 | €32,429 | +€13,972 | +75.7% |
| Distributable reserves | 133 | €18,457 | €32,429 | +€13,972 | +75.7% |
| Amounts payable | 17/49 | €69,669 | €143,213 | +€73,544 | +105.6% |
| Amounts payable after more than one year | 17 | - | €52,145 | +€52,145 | |
| Financial debts | 170/4 | - | €52,145 | +€52,145 | |
| Amounts payable within one year | 42/48 | €69,669 | €91,069 | +€21,400 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | - | €10,105 | +€10,105 | |
| Trade debts | 44 | €28,441 | €34,680 | +€6,239 | +21.9% |
| Suppliers | 440/4 | €28,441 | €34,680 | +€6,239 | +21.9% |
| Taxes, remuneration and social security | 45 | €41,228 | €46,283 | +€5,055 | +12.3% |
| Taxes | 450/3 | €22,215 | €13,905 | -€8,309 | -37.4% |
| Remuneration and social security | 454/9 | €19,013 | €32,378 | +€13,365 | +70.3% |
| Remuneration, social security and pensions | 62 | €151,246 | €209,219 | +€57,973 | +38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,969 | €28,604 | +€1,636 | +6.1% |
| Other operating charges | 640/8 | €982 | €3,508 | +€2,525 | +257.0% |
| Gross operating margin | 9900 | €181,836 | €257,091 | +€75,254 | +41.4% |
| Operating profit (loss) | 9901 | €2,639 | €15,760 | +€13,121 | +497.1% |
| Financial income | 75/76B | €464 | €0 | -€464 | -100.0% |
| Recurring financial income | 75 | €464 | €0 | -€464 | -100.0% |
| Financial charges | 65/66B | €2,067 | €854 | -€1,214 | -58.7% |
| Recurring financial charges | 65 | €2,067 | €854 | -€1,214 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | €1,036 | €14,906 | +€13,870 | +1339.4% |
| Income taxes | 67/77 | - | €934 | +€934 | |
| Profit (loss) for the period | 9904 | €1,036 | €13,972 | +€12,937 | +1249.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,036 | €13,972 | +€12,937 | +1249.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.