DIRK LYSSENS: 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 LYSSENS
Largest movements
- Tangible fixed assets -€20,430
down €20,430 (-28.2%), from €72,396 to €51,966
of which Plant, machinery and equipment: -€16,850
- Receivables within one year +€12,368
up €12,368 (+11.1%), from €111,251 to €123,618
of which Other amounts receivable: +€12,319
- Cash +€4,406
new in 2025: €4,406
mainly Depreciation (+€20,430) and Trade debts (+€8,753)
- Trade debts +€8,753
up €8,753 (+318%), from €2,754 to €11,506
- Profit (loss) carried forward -€5,595
down €5,595 (-4.0%), from €138,251 to €132,656
- Tax, wage and social debts -€5,579
down €5,579 (-17.8%), from €31,288 to €25,709
- Gross operating margin -€42,793
down €42,793 (-78.6%), from €54,423 to €11,630
- Taxes -€12,798
down €12,798 (-98.1%), from €13,045 to €247
- Depreciation +€3,771
up €3,771 (+22.6%), from €16,659 to €20,430
- Other operating charges -€2,638
down €2,638 (-57.8%), from €4,560 to €1,922
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 | €183,647 | €181,227 | -€2,420 | -1.3% |
| Fixed assets | 21/28 | €72,396 | €51,975 | -€20,421 | -28.2% |
| Tangible fixed assets | 22/27 | €72,396 | €51,966 | -€20,430 | -28.2% |
| Land and buildings | 22 | €3,949 | €3,532 | -€417 | -10.5% |
| Plant, machinery and equipment | 23 | €62,379 | €45,529 | -€16,850 | -27.0% |
| Furniture and vehicles | 24 | €6,069 | €2,905 | -€3,164 | -52.1% |
| Financial fixed assets | 28 | - | €9 | +€9 | |
| Current assets | 29/58 | €111,251 | €129,251 | +€18,001 | +16.2% |
| Amounts receivable within one year | 40/41 | €111,251 | €123,618 | +€12,368 | +11.1% |
| Trade receivables | 40 | €1,712 | €1,761 | +€49 | +2.9% |
| Other amounts receivable | 41 | €109,539 | €121,857 | +€12,319 | +11.2% |
| Cash at bank and in hand | 54/58 | - | €4,406 | +€4,406 | |
| Deferred charges and accrued income | 490/1 | - | €1,227 | +€1,227 | |
| Total equity and liabilities | 10/49 | €183,647 | €181,227 | -€2,420 | -1.3% |
| Equity | 10/15 | €149,606 | €144,011 | -€5,595 | -3.7% |
| Contributions | 10/11 | €9,500 | €9,500 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,251 | €132,656 | -€5,595 | -4.0% |
| Amounts payable | 17/49 | €34,041 | €37,216 | +€3,174 | +9.3% |
| Amounts payable within one year | 42/48 | €34,041 | €37,216 | +€3,174 | +9.3% |
| Trade debts | 44 | €2,754 | €11,506 | +€8,753 | +318% |
| Suppliers | 440/4 | €2,754 | €11,506 | +€8,753 | +318% |
| Taxes, remuneration and social security | 45 | €31,288 | €25,709 | -€5,579 | -17.8% |
| Taxes | 450/3 | €31,288 | €25,709 | -€5,579 | -17.8% |
| Non-recurring operating income | 76A | €22,190 | - | -€22,190 | |
| Remuneration, social security and pensions | 62 | €193 | - | -€193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,659 | €20,430 | +€3,771 | +22.6% |
| Other operating charges | 640/8 | €4,560 | €1,922 | -€2,638 | -57.8% |
| Gross operating margin | 9900 | €54,423 | €11,630 | -€42,793 | -78.6% |
| Operating profit (loss) | 9901 | €33,011 | -€10,722 | -€43,733 | |
| Financial income | 75/76B | €6,392 | €6,209 | -€182 | -2.9% |
| Recurring financial income | 75 | €6,392 | €6,209 | -€182 | -2.9% |
| Financial charges | 65/66B | €654 | €835 | +€180 | +27.6% |
| Recurring financial charges | 65 | €654 | €835 | +€180 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | €38,748 | -€5,347 | -€44,096 | |
| Income taxes | 67/77 | €13,045 | €247 | -€12,798 | -98.1% |
| Profit (loss) for the period | 9904 | €25,703 | -€5,595 | -€31,298 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,703 | -€5,595 | -€31,298 |
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 20 October 2026 via checked.be.