DIRK INVEST: 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 INVEST
Largest movements
- Tangible fixed assets -€25,785
down €25,785 (-12.2%), from €211,284 to €185,499
- Deferred charges and accrued income +€9,000
new in 2025: €9,000
- Receivables within one year +€2,151
new in 2025: €2,151
- Profit (loss) carried forward -€9,112
down €9,112 (-3.5%), from -€262,608 to -€271,720
- Debts after one year -€4,615
down €4,615 (-1.9%), from €244,533 to €239,918
- Tax, wage and social debts +€3,737
up €3,737 (+168%), from €2,223 to €5,960
- Trade debts -€3,605
down €3,605 (-75.1%), from €4,804 to €1,198
- Financial charges -€18,764
down €18,764 (-42.1%), from €44,569 to €25,805
- Gross operating margin +€2,082
up €2,082 (+4.7%), from €43,983 to €46,065
- Other operating charges -€524
down €524 (-12.7%), from €4,111 to €3,587
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 | €213,995 | €199,972 | -€14,023 | -6.6% |
| Fixed assets | 21/28 | €211,284 | €185,499 | -€25,785 | -12.2% |
| Tangible fixed assets | 22/27 | €211,284 | €185,499 | -€25,785 | -12.2% |
| Land and buildings | 22 | €211,284 | €185,499 | -€25,785 | -12.2% |
| Current assets | 29/58 | €2,711 | €14,473 | +€11,762 | +434% |
| Amounts receivable within one year | 40/41 | - | €2,151 | +€2,151 | |
| Other amounts receivable | 41 | - | €2,151 | +€2,151 | |
| Cash at bank and in hand | 54/58 | €2,711 | €3,322 | +€611 | +22.5% |
| Deferred charges and accrued income | 490/1 | - | €9,000 | +€9,000 | |
| Total equity and liabilities | 10/49 | €213,995 | €199,972 | -€14,023 | -6.6% |
| Equity | 10/15 | -€42,608 | -€51,720 | -€9,112 | -21.4% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Revaluation surpluses | 12 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€262,608 | -€271,720 | -€9,112 | -3.5% |
| Amounts payable | 17/49 | €256,604 | €251,692 | -€4,912 | -1.9% |
| Amounts payable after more than one year | 17 | €244,533 | €239,918 | -€4,615 | -1.9% |
| Financial debts | 170/4 | €244,533 | €239,918 | -€4,615 | -1.9% |
| Amounts payable within one year | 42/48 | €12,071 | €11,774 | -€297 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €4,169 | €4,615 | +€446 | +10.7% |
| Trade debts | 44 | €4,804 | €1,198 | -€3,605 | -75.1% |
| Suppliers | 440/4 | €4,804 | €1,198 | -€3,605 | -75.1% |
| Taxes, remuneration and social security | 45 | €2,223 | €5,960 | +€3,737 | +168% |
| Taxes | 450/3 | €2,223 | €5,960 | +€3,737 | +168% |
| Other amounts payable | 47/48 | €875 | - | -€875 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,785 | €25,785 | = | 0.0% |
| Other operating charges | 640/8 | €4,111 | €3,587 | -€524 | -12.7% |
| Gross operating margin | 9900 | €43,983 | €46,065 | +€2,082 | +4.7% |
| Operating profit (loss) | 9901 | €14,088 | €16,693 | +€2,606 | +18.5% |
| Financial charges | 65/66B | €44,569 | €25,805 | -€18,764 | -42.1% |
| Recurring financial charges | 65 | €44,569 | €25,805 | -€18,764 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | -€30,481 | -€9,112 | +€21,370 | +70.1% |
| Profit (loss) for the period | 9904 | -€30,481 | -€9,112 | +€21,370 | +70.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,481 | -€9,112 | +€21,370 | +70.1% |
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 29 October 2026 via checked.be.