DIRK CALLANT MANAGEMENT: 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.
What changed
DIRK CALLANT MANAGEMENT
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€244,551
2024 · -€3,798-€240,753
Equity
€5.2m
2024 · €5.5m-€239,782
Cash
€1,937
2024 · €1,989-€51
Balance sheet total
€10.4m
2024 · €10.8m-€415,842
Largest movements
Assets
- Tangible fixed assets -€188,962
down €188,962 (-2.1%), from €9.0m to €8.8m
of which Land and buildings: -€184,622
- Receivables after one year -€121,179
no longer reported in 2025 (was €121,179)
Equity and liabilities
- Debts after one year -€468,435
down €468,435 (-11.1%), from €4.2m to €3.7m
- Other debts +€266,282
up €266,282 (+47.6%), from €559,281 to €825,563
- Profit (loss) carried forward -€225,474
new in 2025: -€225,474
Income statement
- Gross operating margin -€257,577
down €257,577 (-82.4%), from €312,754 to €55,177
- Financial charges -€20,197
down €20,197 (-20.0%), from €100,896 to €80,699
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.
Result 2024
-€3,798
Gross operating margin
-€257,577
Depreciation
-€1
Other operating charges
-€1,654
Financial income
-€1,718
Financial charges
+€20,197
Result 2025
-€244,551
raises the resultlowers the result
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.
From operations
+€454,352
Investment
€0
Financing
-€454,403
Cash 2024
€1,989
From operations (derived)
+€454,352
Net result for the year
-€244,551
Depreciation
+€188,962
Receivables after one year
+€121,179
Receivables within one year
+€105,650
Provisions
-€4,769
Tax, wage and social debts
-€55,100
Other debts
+€266,282
Accrued charges and deferred income
+€76,700
Financing
-€454,403
Debts after one year
-€468,435
Current portion of long-term debt
+€9,262
Contributions, distributions and other
+€4,769
Cash 2025
€1,937
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,782,027 | €10,366,186 | -€415,842 | -3.9% |
| Fixed assets | 21/28 | €10,553,210 | €10,364,248 | -€188,962 | -1.8% |
| Tangible fixed assets | 22/27 | €9,036,958 | €8,847,996 | -€188,962 | -2.1% |
| Land and buildings | 22 | €9,008,349 | €8,823,727 | -€184,622 | -2.0% |
| Furniture and vehicles | 24 | €28,609 | €24,269 | -€4,340 | -15.2% |
| Financial fixed assets | 28 | €1,516,252 | €1,516,252 | = | 0.0% |
| Current assets | 29/58 | €228,817 | €1,937 | -€226,880 | -99.2% |
| Amounts receivable after more than one year | 29 | €121,179 | - | -€121,179 | |
| Other amounts receivable | 291 | €121,179 | - | -€121,179 | |
| Amounts receivable within one year | 40/41 | €105,650 | - | -€105,650 | |
| Trade receivables | 40 | €105,650 | - | -€105,650 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,989 | €1,937 | -€51 | -2.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €10,782,027 | €10,366,186 | -€415,842 | -3.9% |
| Equity | 10/15 | €5,465,270 | €5,225,488 | -€239,782 | -4.4% |
| Contributions | 10/11 | €942,400 | €942,400 | = | 0.0% |
| Capital | 10 | €942,400 | €942,400 | = | 0.0% |
| Issued capital | 100 | €942,400 | €942,400 | = | 0.0% |
| Reserves | 13 | €4,522,870 | €4,508,562 | -€14,308 | -0.3% |
| Non-distributable reserves | 130/1 | €94,240 | €94,240 | = | 0.0% |
| Legal reserve | 130 | €94,240 | €94,240 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,640,894 | €2,626,585 | -€14,308 | -0.5% |
| Distributable reserves | 133 | €1,787,736 | €1,787,736 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€225,474 | -€225,474 | |
| Provisions and deferred taxes | 16 | €159,106 | €154,336 | -€4,769 | -3.0% |
| Deferred taxes | 168 | €159,106 | €154,336 | -€4,769 | -3.0% |
| Amounts payable | 17/49 | €5,157,652 | €4,986,361 | -€171,290 | -3.3% |
| Amounts payable after more than one year | 17 | €4,204,582 | €3,736,147 | -€468,435 | -11.1% |
| Financial debts | 170/4 | €4,204,582 | €3,736,147 | -€468,435 | -11.1% |
| Amounts payable within one year | 42/48 | €948,070 | €1,168,514 | +€220,444 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €331,173 | €340,435 | +€9,262 | +2.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €57,617 | €2,517 | -€55,100 | -95.6% |
| Taxes | 450/3 | €56,117 | €1,017 | -€55,100 | -98.2% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €559,281 | €825,563 | +€266,282 | +47.6% |
| Accrued charges and deferred income | 492/3 | €5,000 | €81,700 | +€76,700 | +1,534% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €188,961 | €188,962 | +€1 | 0.0% |
| Other operating charges | 640/8 | €28,413 | €30,068 | +€1,654 | +5.8% |
| Gross operating margin | 9900 | €312,754 | €55,177 | -€257,577 | -82.4% |
| Operating profit (loss) | 9901 | €95,380 | -€163,852 | -€259,232 | |
| Financial income | 75/76B | €1,718 | €0 | -€1,718 | -100% |
| Recurring financial income | 75 | €1,718 | €0 | -€1,718 | -100% |
| Non-recurring financial income | 76B | €0 | €0 | = | |
| Financial charges | 65/66B | €100,896 | €80,699 | -€20,197 | -20.0% |
| Recurring financial charges | 65 | €100,896 | €80,699 | -€20,197 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,798 | -€244,551 | -€240,753 | -6,338% |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | -€3,798 | -€244,551 | -€240,753 | -6,338% |
| Transfer from tax-exempt reserves | 789 | €19,078 | €19,078 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,279 | -€225,474 | -€240,753 |
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 27 October 2026 via checked.be.