DIRK LORRIPER: 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 LORRIPER
Largest movements
- Cash +€74,666
up €74,666 (+137%), from €54,493 to €129,158
mainly Other debts (+€111,871) and Net result for the year (+€88,462)
- Deferred charges and accrued income +€16,831
up €16,831 (+112%), from €15,060 to €31,891
- Tangible fixed assets -€16,376
down €16,376 (-28.1%), from €58,259 to €41,883
of which Furniture and vehicles: -€16,331
- Receivables within one year -€3,153
no longer reported in 2025 (was €3,153)
of which Other amounts receivable: -€2,034
- Other debts +€111,871
up €111,871 (+1,006%), from €11,122 to €122,993
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Profit (loss) carried forward -€17,629
down €17,629 (-38.2%), from €46,091 to €28,462
- Debts after one year -€10,207
down €10,207 (-38.7%), from €26,406 to €16,199
- Accrued charges and deferred income +€6,000
new in 2025: €6,000
- Gross operating margin +€53,327
up €53,327 (+67.6%), from €78,895 to €132,223
- Taxes +€11,743
up €11,743 (+90.6%), from €12,966 to €24,709
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 | €130,965 | €202,932 | +€71,968 | +55.0% |
| Fixed assets | 21/28 | €58,259 | €41,883 | -€16,376 | -28.1% |
| Tangible fixed assets | 22/27 | €58,259 | €41,883 | -€16,376 | -28.1% |
| Land and buildings | 22 | €275 | €229 | -€45 | -16.4% |
| Furniture and vehicles | 24 | €57,984 | €41,653 | -€16,331 | -28.2% |
| Current assets | 29/58 | €72,706 | €161,049 | +€88,344 | +122% |
| Amounts receivable within one year | 40/41 | €3,153 | - | -€3,153 | |
| Trade receivables | 40 | €1,119 | - | -€1,119 | |
| Other amounts receivable | 41 | €2,034 | - | -€2,034 | |
| Cash at bank and in hand | 54/58 | €54,493 | €129,158 | +€74,666 | +137% |
| Deferred charges and accrued income | 490/1 | €15,060 | €31,891 | +€16,831 | +112% |
| Total equity and liabilities | 10/49 | €130,965 | €202,932 | +€71,968 | +55.0% |
| Equity | 10/15 | €66,551 | €28,462 | -€38,089 | -57.2% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Legal reserve | 130 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €46,091 | €28,462 | -€17,629 | -38.2% |
| Amounts payable | 17/49 | €64,414 | €174,471 | +€110,057 | +171% |
| Amounts payable after more than one year | 17 | €26,406 | €16,199 | -€10,207 | -38.7% |
| Financial debts | 170/4 | €26,406 | €16,199 | -€10,207 | -38.7% |
| Amounts payable within one year | 42/48 | €38,008 | €152,272 | +€114,264 | +301% |
| Current portion of amounts payable after more than one year | 42 | €9,758 | €10,207 | +€449 | +4.6% |
| Trade debts | 44 | €292 | €41 | -€252 | -86.0% |
| Suppliers | 440/4 | €292 | €41 | -€252 | -86.0% |
| Taxes, remuneration and social security | 45 | €16,836 | €19,031 | +€2,195 | +13.0% |
| Taxes | 450/3 | €11,269 | €19,031 | +€7,762 | +68.9% |
| Remuneration and social security | 454/9 | €5,567 | - | -€5,567 | |
| Other amounts payable | 47/48 | €11,122 | €122,993 | +€111,871 | +1,006% |
| Accrued charges and deferred income | 492/3 | - | €6,000 | +€6,000 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,976 | €17,062 | +€86 | +0.5% |
| Other operating charges | 640/8 | €884 | €757 | -€127 | -14.3% |
| Gross operating margin | 9900 | €78,895 | €132,223 | +€53,327 | +67.6% |
| Operating profit (loss) | 9901 | €61,035 | €114,403 | +€53,368 | +87.4% |
| Financial income | 75/76B | €0 | €330 | +€330 | +1,651,650% |
| Recurring financial income | 75 | €0 | €330 | +€330 | +1,651,650% |
| Financial charges | 65/66B | €1,978 | €1,563 | -€416 | -21.0% |
| Recurring financial charges | 65 | €1,978 | €1,563 | -€416 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €59,057 | €113,171 | +€54,114 | +91.6% |
| Income taxes | 67/77 | €12,966 | €24,709 | +€11,743 | +90.6% |
| Profit (loss) for the period | 9904 | €46,091 | €88,462 | +€42,371 | +91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,091 | €88,462 | +€42,371 | +91.9% |
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 16 October 2026 via checked.be.