DIRK CLEYMANS: 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 CLEYMANS
Largest movements
- Deferred charges and accrued income +€53,571
up €53,571 (+1,726%), from €3,105 to €56,676
- Current investments +€50,000
up €50,000 (+14.3%), from €350,000 to €400,000
- Tangible fixed assets -€45,735
down €45,735 (-7.6%), from €604,192 to €558,457
of which Land and buildings: -€35,059
- Cash +€33,807
up €33,807 (+46.3%), from €73,073 to €106,880
mainly Net result for the year (+€122,306) and Depreciation (+€50,452)
- Reserves +€122,306
up €122,306 (+53.8%), from €227,152 to €349,459
of which Distributable reserves: +€122,306
- Profit (loss) carried forward -€75,000
down €75,000 (-11.1%), from €675,322 to €600,322
- Tax, wage and social debts +€19,328
up €19,328 (+141%), from €13,717 to €33,044
- Other debts +€18,072
up €18,072 (+23.1%), from €78,388 to €96,460
- Gross operating margin +€39,576
up €39,576 (+20.5%), from €192,585 to €232,161
- Taxes +€15,669
up €15,669 (+37.3%), from €41,976 to €57,645
- Other operating charges +€5,113
up €5,113 (+84.2%), from €6,070 to €11,183
- Financial income +€4,403
up €4,403 (+81.2%), from €5,426 to €9,829
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,031,070 | €1,122,014 | +€90,944 | +8.8% |
| Fixed assets | 21/28 | €604,192 | €558,457 | -€45,735 | -7.6% |
| Tangible fixed assets | 22/27 | €604,192 | €558,457 | -€45,735 | -7.6% |
| Land and buildings | 22 | €560,615 | €525,556 | -€35,059 | -6.3% |
| Plant, machinery and equipment | 23 | €1,443 | €5,011 | +€3,569 | +247% |
| Furniture and vehicles | 24 | €300 | €0 | -€300 | -100% |
| Other tangible fixed assets | 26 | €41,834 | €27,890 | -€13,944 | -33.3% |
| Current assets | 29/58 | €426,878 | €563,556 | +€136,679 | +32.0% |
| Amounts receivable within one year | 40/41 | €700 | €0 | -€700 | -100% |
| Other amounts receivable | 41 | €700 | €0 | -€700 | -100% |
| Current investments | 50/53 | €350,000 | €400,000 | +€50,000 | +14.3% |
| Cash at bank and in hand | 54/58 | €73,073 | €106,880 | +€33,807 | +46.3% |
| Deferred charges and accrued income | 490/1 | €3,105 | €56,676 | +€53,571 | +1,726% |
| Total equity and liabilities | 10/49 | €1,031,070 | €1,122,014 | +€90,944 | +8.8% |
| Equity | 10/15 | €932,474 | €979,780 | +€47,306 | +5.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €227,152 | €349,459 | +€122,306 | +53.8% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €224,152 | €346,459 | +€122,306 | +54.6% |
| Profit (loss) carried forward | 14 | €675,322 | €600,322 | -€75,000 | -11.1% |
| Amounts payable | 17/49 | €98,596 | €142,233 | +€43,637 | +44.3% |
| Amounts payable within one year | 42/48 | €96,639 | €139,959 | +€43,320 | +44.8% |
| Trade debts | 44 | €4,535 | €10,455 | +€5,921 | +131% |
| Suppliers | 440/4 | €4,535 | €10,455 | +€5,921 | +131% |
| Taxes, remuneration and social security | 45 | €13,717 | €33,044 | +€19,328 | +141% |
| Taxes | 450/3 | €13,717 | €33,044 | +€19,328 | +141% |
| Other amounts payable | 47/48 | €78,388 | €96,460 | +€18,072 | +23.1% |
| Accrued charges and deferred income | 492/3 | €1,957 | €2,274 | +€317 | +16.2% |
| Non-recurring operating income | 76A | - | €17,000 | +€17,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,010 | €50,452 | -€558 | -1.1% |
| Other operating charges | 640/8 | €6,070 | €11,183 | +€5,113 | +84.2% |
| Gross operating margin | 9900 | €192,585 | €232,161 | +€39,576 | +20.5% |
| Operating profit (loss) | 9901 | €135,505 | €170,526 | +€35,021 | +25.8% |
| Financial income | 75/76B | €5,426 | €9,829 | +€4,403 | +81.2% |
| Recurring financial income | 75 | €5,426 | €9,829 | +€4,403 | +81.2% |
| Financial charges | 65/66B | €166 | €404 | +€238 | +143% |
| Recurring financial charges | 65 | €166 | €404 | +€238 | +143% |
| Profit (loss) for the period before taxes | 9903 | €140,765 | €179,951 | +€39,186 | +27.8% |
| Income taxes | 67/77 | €41,976 | €57,645 | +€15,669 | +37.3% |
| Profit (loss) for the period | 9904 | €98,789 | €122,306 | +€23,517 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €98,789 | €122,306 | +€23,517 | +23.8% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.