DIRK BRECX: 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.
DIRK BRECX
Largest movements
- Cash -€50
down €50 (-26.3%), from €190 to €140
mainly Net result for the year (-€6,056)
- Profit (loss) carried forward -€6,056
down €6,056 (-1.0%), from -€622,487 to -€628,543
- Other debts +€6,006
up €6,006 (+2.2%), from €271,545 to €277,551
- Gross operating margin -€6,727
down €6,727, from €2,343 to -€4,384
- Other operating charges +€104
up €104 (+6.9%), from €1,500 to €1,604
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 | €2,690 | €2,640 | -€50 | -1.9% |
| Fixed assets | 21/28 | €2,500 | €2,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,500 | €2,500 | = | 0.0% |
| Land and buildings | 22 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €190 | €140 | -€50 | -26.3% |
| Cash at bank and in hand | 54/58 | €190 | €140 | -€50 | -26.3% |
| Total equity and liabilities | 10/49 | €2,690 | €2,640 | -€50 | -1.9% |
| Equity | 10/15 | -€286,439 | -€292,495 | -€6,056 | -2.1% |
| Contributions | 10/11 | €316,064 | €316,064 | = | 0.0% |
| Capital | 10 | €316,064 | €316,064 | = | 0.0% |
| Issued capital | 100 | €316,064 | €316,064 | = | 0.0% |
| Reserves | 13 | €19,984 | €19,984 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,984 | €19,984 | = | 0.0% |
| Legal reserve | 130 | €19,984 | €19,984 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€622,487 | -€628,543 | -€6,056 | -1.0% |
| Amounts payable | 17/49 | €289,129 | €295,135 | +€6,006 | +2.1% |
| Amounts payable within one year | 42/48 | €289,129 | €295,135 | +€6,006 | +2.1% |
| Trade debts | 44 | €154 | €154 | = | 0.0% |
| Suppliers | 440/4 | €154 | €154 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €17,430 | €17,430 | = | 0.0% |
| Taxes | 450/3 | - | €17,430 | +€17,430 | |
| Remuneration and social security | 454/9 | €17,430 | - | -€17,430 | |
| Other amounts payable | 47/48 | €271,545 | €277,551 | +€6,006 | +2.2% |
| Other operating charges | 640/8 | €1,500 | €1,604 | +€104 | +6.9% |
| Gross operating margin | 9900 | €2,343 | -€4,384 | -€6,727 | |
| Operating profit (loss) | 9901 | €843 | -€5,988 | -€6,831 | |
| Financial charges | 65/66B | €68 | €68 | = | 0.0% |
| Recurring financial charges | 65 | €68 | €68 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €775 | -€6,056 | -€6,831 | |
| Profit (loss) for the period | 9904 | €775 | -€6,056 | -€6,831 | |
| Profit (loss) for the period to be appropriated | 9905 | €775 | -€6,056 | -€6,831 |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.