DIRK DEPOORTER: 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 DEPOORTER
Largest movements
- Receivables within one year -€45,088
down €45,088 (-42.0%), from €107,270 to €62,182
of which Other amounts receivable: -€40,041
- Tangible fixed assets -€7,125
down €7,125 (-2.9%), from €243,860 to €236,735
- Reserves -€32,825
down €32,825 (-13.9%), from €236,268 to €203,444
of which Distributable reserves: -€32,825
- Debts after one year -€17,688
down €17,688 (-17.6%), from €100,560 to €82,872
- Gross operating margin -€15,312
down €15,312 (-73.3%), from €20,891 to €5,579
- Taxes -€2,872
down €2,872 (-100%), from €2,872 to €0
- Financial charges -€712
down €712 (-11.9%), from €6,002 to €5,290
- Other operating charges +€363
up €363 (+15.0%), from €2,413 to €2,776
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 | €371,666 | €322,729 | -€48,936 | -13.2% |
| Fixed assets | 21/28 | €243,860 | €236,735 | -€7,125 | -2.9% |
| Tangible fixed assets | 22/27 | €243,860 | €236,735 | -€7,125 | -2.9% |
| Land and buildings | 22 | €243,860 | €236,735 | -€7,125 | -2.9% |
| Current assets | 29/58 | €127,806 | €85,995 | -€41,811 | -32.7% |
| Amounts receivable within one year | 40/41 | €107,270 | €62,182 | -€45,088 | -42.0% |
| Trade receivables | 40 | €5,048 | €0 | -€5,048 | -100% |
| Other amounts receivable | 41 | €102,222 | €62,182 | -€40,041 | -39.2% |
| Cash at bank and in hand | 54/58 | €20,536 | €23,813 | +€3,277 | +16.0% |
| Total equity and liabilities | 10/49 | €371,666 | €322,729 | -€48,936 | -13.2% |
| Equity | 10/15 | €248,668 | €215,844 | -€32,825 | -13.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €236,268 | €203,444 | -€32,825 | -13.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €236,268 | €203,444 | -€32,825 | -13.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €122,998 | €106,886 | -€16,112 | -13.1% |
| Amounts payable after more than one year | 17 | €100,560 | €82,872 | -€17,688 | -17.6% |
| Financial debts | 170/4 | €100,560 | €82,872 | -€17,688 | -17.6% |
| Amounts payable within one year | 42/48 | €22,437 | €24,014 | +€1,576 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €16,908 | €17,688 | +€780 | +4.6% |
| Trade debts | 44 | €1,174 | €438 | -€736 | -62.7% |
| Suppliers | 440/4 | €1,174 | €438 | -€736 | -62.7% |
| Taxes, remuneration and social security | 45 | €4,310 | €2,316 | -€1,994 | -46.3% |
| Taxes | 450/3 | €4,310 | €2,316 | -€1,994 | -46.3% |
| Other amounts payable | 47/48 | €44 | €3,571 | +€3,527 | +7,985% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,125 | €7,125 | = | 0.0% |
| Other operating charges | 640/8 | €2,413 | €2,776 | +€363 | +15.0% |
| Gross operating margin | 9900 | €20,891 | €5,579 | -€15,312 | -73.3% |
| Operating profit (loss) | 9901 | €11,353 | -€4,322 | -€15,675 | |
| Financial income | 75/76B | €3,186 | €3,097 | -€89 | -2.8% |
| Recurring financial income | 75 | €3,186 | €3,097 | -€89 | -2.8% |
| Financial charges | 65/66B | €6,002 | €5,290 | -€712 | -11.9% |
| Recurring financial charges | 65 | €6,002 | €5,290 | -€712 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €8,537 | -€6,514 | -€15,052 | |
| Income taxes | 67/77 | €2,872 | €0 | -€2,872 | -100% |
| Profit (loss) for the period | 9904 | €5,666 | -€6,514 | -€12,180 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,666 | -€6,514 | -€12,180 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.