DIRK MANAGEMENT & ADVIES: 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 MANAGEMENT & ADVIES
Largest movements
- Cash +€763,038
up €763,038 (+244%), from €313,170 to €1.1m
mainly Other debts (+€598,058) and Trade debts (+€125,000)
- Other debts +€598,058
up €598,058 (+519%), from €115,334 to €713,393
- Trade debts +€125,000
new in 2025: €125,000
- Tax, wage and social debts +€27,466
new in 2025: €27,466
- Gross operating margin +€15,656
up €15,656, from -€5,090 to €10,567
- Other operating charges +€306
up €306 (+38.5%), from €796 to €1,102
- Financial income -€148
down €148 (-100%), from €148 to €0
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 | €1,034,382 | €1,794,131 | +€759,749 | +73.4% |
| Fixed assets | 21/28 | €3,025 | €3,025 | = | 0.0% |
| Financial fixed assets | 28 | €3,025 | €3,025 | = | 0.0% |
| Current assets | 29/58 | €1,031,357 | €1,791,106 | +€759,749 | +73.7% |
| Amounts receivable after more than one year | 29 | €691,103 | €691,103 | = | 0.0% |
| Other amounts receivable | 291 | €691,103 | €691,103 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,084 | €23,795 | -€3,289 | -12.1% |
| Trade receivables | 40 | €19,132 | €17,619 | -€1,513 | -7.9% |
| Other amounts receivable | 41 | €7,952 | €6,176 | -€1,776 | -22.3% |
| Cash at bank and in hand | 54/58 | €313,170 | €1,076,208 | +€763,038 | +244% |
| Total equity and liabilities | 10/49 | €1,034,382 | €1,794,131 | +€759,749 | +73.4% |
| Equity | 10/15 | €757,384 | €766,609 | +€9,225 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €738,784 | €748,009 | +€9,225 | +1.2% |
| Distributable reserves | 133 | €738,784 | €748,009 | +€9,225 | +1.2% |
| Provisions and deferred taxes | 16 | €161,664 | €161,664 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €161,664 | €161,664 | = | 0.0% |
| Pensions and similar obligations | 160 | €161,664 | €161,664 | = | 0.0% |
| Amounts payable | 17/49 | €115,334 | €865,859 | +€750,524 | +651% |
| Amounts payable within one year | 42/48 | €115,334 | €865,859 | +€750,524 | +651% |
| Trade debts | 44 | - | €125,000 | +€125,000 | |
| Suppliers | 440/4 | - | €125,000 | +€125,000 | |
| Taxes, remuneration and social security | 45 | - | €27,466 | +€27,466 | |
| Taxes | 450/3 | - | €27,466 | +€27,466 | |
| Other amounts payable | 47/48 | €115,334 | €713,393 | +€598,058 | +519% |
| Other operating charges | 640/8 | €796 | €1,102 | +€306 | +38.5% |
| Gross operating margin | 9900 | -€5,090 | €10,567 | +€15,656 | |
| Operating profit (loss) | 9901 | -€5,885 | €9,465 | +€15,351 | |
| Financial income | 75/76B | €148 | €0 | -€148 | -100% |
| Recurring financial income | 75 | €148 | €0 | -€148 | -100% |
| Financial charges | 65/66B | €152 | €240 | +€88 | +57.7% |
| Recurring financial charges | 65 | €152 | €240 | +€88 | +57.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,889 | €9,225 | +€15,114 | |
| Profit (loss) for the period | 9904 | -€5,889 | €9,225 | +€15,114 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,889 | €9,225 | +€15,114 |
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 13 October 2026 via checked.be.