DIRK DERYK: 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 DERYK
Largest movements
- Cash +€136,938
up €136,938 (+30.1%), from €454,704 to €591,642
mainly Net result for the year (+€199,317) and Depreciation (+€82,319)
- Tangible fixed assets +€49,661
up €49,661 (+19.6%), from €253,058 to €302,719
of which Furniture and vehicles: +€49,741
- Receivables within one year -€39,030
down €39,030 (-53.9%), from €72,448 to €33,418
of which Trade receivables: -€23,552
- Reserves +€199,317
up €199,317 (+31.0%), from €643,674 to €842,991
- Tax, wage and social debts -€19,618
down €19,618 (-24.2%), from €81,064 to €61,446
of which Taxes: -€14,645
- Debts after one year -€11,969
no longer reported in 2025 (was €11,969)
- Current portion of long-term debt -€11,845
down €11,845 (-49.7%), from €23,814 to €11,969
- Gross operating margin +€95,681
up €95,681 (+13.5%), from €708,017 to €803,698
- Staff costs +€48,509
up €48,509 (+12.6%), from €383,759 to €432,269
- Depreciation +€30,370
up €30,370 (+58.5%), from €51,949 to €82,319
- Taxes +€8,738
up €8,738 (+11.2%), from €77,787 to €86,525
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 | €803,354 | €947,150 | +€143,795 | +17.9% |
| Fixed assets | 21/28 | €254,888 | €304,158 | +€49,271 | +19.3% |
| Intangible fixed assets | 21 | €1,830 | €1,440 | -€390 | -21.3% |
| Tangible fixed assets | 22/27 | €253,058 | €302,719 | +€49,661 | +19.6% |
| Plant, machinery and equipment | 23 | €6,410 | €6,329 | -€81 | -1.3% |
| Furniture and vehicles | 24 | €246,648 | €296,390 | +€49,741 | +20.2% |
| Current assets | 29/58 | €548,467 | €642,992 | +€94,525 | +17.2% |
| Amounts receivable after more than one year | 29 | €8,697 | €3,514 | -€5,184 | -59.6% |
| Other amounts receivable | 291 | €8,697 | €3,514 | -€5,184 | -59.6% |
| Amounts receivable within one year | 40/41 | €72,448 | €33,418 | -€39,030 | -53.9% |
| Trade receivables | 40 | €39,348 | €15,796 | -€23,552 | -59.9% |
| Other amounts receivable | 41 | €33,100 | €17,622 | -€15,477 | -46.8% |
| Cash at bank and in hand | 54/58 | €454,704 | €591,642 | +€136,938 | +30.1% |
| Deferred charges and accrued income | 490/1 | €12,618 | €14,417 | +€1,800 | +14.3% |
| Total equity and liabilities | 10/49 | €803,354 | €947,150 | +€143,795 | +17.9% |
| Equity | 10/15 | €653,674 | €852,991 | +€199,317 | +30.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €643,674 | €842,991 | +€199,317 | +31.0% |
| Distributable reserves | 133 | €643,674 | €842,991 | +€199,317 | +31.0% |
| Amounts payable | 17/49 | €149,680 | €94,159 | -€55,522 | -37.1% |
| Amounts payable after more than one year | 17 | €11,969 | - | -€11,969 | |
| Financial debts | 170/4 | €11,969 | - | -€11,969 | |
| Amounts payable within one year | 42/48 | €135,520 | €92,044 | -€43,476 | -32.1% |
| Current portion of amounts payable after more than one year | 42 | €23,814 | €11,969 | -€11,845 | -49.7% |
| Financial debts | 43 | €8,949 | - | -€8,949 | |
| Credit institutions | 430/8 | €8,949 | - | -€8,949 | |
| Trade debts | 44 | €21,692 | €16,542 | -€5,150 | -23.7% |
| Suppliers | 440/4 | €21,692 | €16,542 | -€5,150 | -23.7% |
| Taxes, remuneration and social security | 45 | €81,064 | €61,446 | -€19,618 | -24.2% |
| Taxes | 450/3 | €31,206 | €16,562 | -€14,645 | -46.9% |
| Remuneration and social security | 454/9 | €49,858 | €44,884 | -€4,974 | -10.0% |
| Other amounts payable | 47/48 | - | €2,087 | +€2,087 | |
| Accrued charges and deferred income | 492/3 | €2,192 | €2,115 | -€77 | -3.5% |
| Remuneration, social security and pensions | 62 | €383,759 | €432,269 | +€48,509 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,949 | €82,319 | +€30,370 | +58.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,009 | €485 | -€2,524 | -83.9% |
| Other operating charges | 640/8 | €152 | €601 | +€450 | +296.8% |
| Gross operating margin | 9900 | €708,017 | €803,698 | +€95,681 | +13.5% |
| Operating profit (loss) | 9901 | €269,148 | €288,024 | +€18,877 | +7.0% |
| Financial income | 75/76B | - | €626 | +€626 | |
| Recurring financial income | 75 | - | €626 | +€626 | |
| Financial charges | 65/66B | €4,253 | €2,808 | -€1,446 | -34.0% |
| Recurring financial charges | 65 | €4,253 | €2,808 | -€1,446 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €264,894 | €285,843 | +€20,948 | +7.9% |
| Income taxes | 67/77 | €77,787 | €86,525 | +€8,738 | +11.2% |
| Profit (loss) for the period | 9904 | €187,107 | €199,317 | +€12,210 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €187,107 | €199,317 | +€12,210 | +6.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.