DIRK FIEREMANS: what changed
DIRK FIEREMANS
Largest movements
- Cash -€656
down €656 (-98.5%), from €666 to €10
mainly Other debts (-€2,050) and Stocks and contracts (-€49)
- Receivables within one year -€120
no longer reported in 2025 (was €120)
- Stocks and contracts +€49
up €49 (+13.6%), from €359 to €408
- Other debts -€2,050
down €2,050 (-30.2%), from €6,778 to €4,728
- Profit (loss) carried forward +€1,323
up €1,323 (+5.9%), from -€22,437 to -€21,114
- Turnover -€2,137
down €2,137 (-47.9%), from €4,458 to €2,321
- Gross operating margin -€1,337
down €1,337 (-47.4%), from €2,820 to €1,483
- Purchases and services -€800
down €800 (-48.8%), from €1,638 to €838
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,145 | €418 | -€727 | -63.5% |
| Current assets | 29/58 | €1,145 | €418 | -€727 | -63.5% |
| Stocks and contracts in progress | 3 | €359 | €408 | +€49 | +13.6% |
| Stocks | 30/36 | €359 | €408 | +€49 | +13.6% |
| Amounts receivable within one year | 40/41 | €120 | - | -€120 | |
| Trade receivables | 40 | €120 | - | -€120 | |
| Cash at bank and in hand | 54/58 | €666 | €10 | -€656 | -98.5% |
| Total equity and liabilities | 10/49 | €1,145 | €418 | -€727 | -63.5% |
| Equity | 10/15 | -€6,532 | -€5,209 | +€1,323 | +20.3% |
| Contributions | 10/11 | €15,905 | €15,905 | = | 0.0% |
| Capital | 10 | €15,905 | €15,905 | = | 0.0% |
| Issued capital | 100 | €15,905 | €15,905 | = | 0.0% |
| Uncalled capital | 101 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€22,437 | -€21,114 | +€1,323 | +5.9% |
| Amounts payable | 17/49 | €7,677 | €5,627 | -€2,050 | -26.7% |
| Amounts payable within one year | 42/48 | €7,677 | €5,627 | -€2,050 | -26.7% |
| Taxes, remuneration and social security | 45 | €899 | €899 | = | 0.0% |
| Taxes | 450/3 | €899 | - | -€899 | |
| Remuneration and social security | 454/9 | - | €899 | +€899 | |
| Other amounts payable | 47/48 | €6,778 | €4,728 | -€2,050 | -30.2% |
| Turnover | 70 | €4,458 | €2,321 | -€2,137 | -47.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,638 | €838 | -€800 | -48.8% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €2,820 | €1,483 | -€1,337 | -47.4% |
| Operating profit (loss) | 9901 | €2,820 | €1,483 | -€1,337 | -47.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €135 | €160 | +€25 | +18.5% |
| Recurring financial charges | 65 | €135 | €160 | +€25 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €2,685 | €1,323 | -€1,362 | -50.7% |
| Profit (loss) for the period | 9904 | €2,685 | €1,323 | -€1,362 | -50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,685 | €1,323 | -€1,362 | -50.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.