DIRK NYS ENGINEERING & CONSULTING: 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 NYS ENGINEERING & CONSULTING
Largest movements
- Receivables within one year -€169,391
down €169,391 (-48.3%), from €350,917 to €181,526
of which Other amounts receivable: -€124,703
- Cash +€81,646
up €81,646 (+80.7%), from €101,193 to €182,839
mainly Receivables within one year (+€169,391) and Depreciation (+€39,743)
- Tangible fixed assets -€39,192
down €39,192 (-8.2%), from €478,265 to €439,073
of which Furniture and vehicles: -€20,776
- Other debts -€82,683
down €82,683 (-99.4%), from €83,188 to €505
- Trade debts -€29,157
down €29,157 (-76.2%), from €38,249 to €9,092
- Debts after one year -€22,281
down €22,281 (-7.2%), from €309,699 to €287,418
- Reserves +€19,261
up €19,261 (+4.3%), from €447,888 to €467,150
- Tax, wage and social debts -€12,128
down €12,128 (-42.4%), from €28,621 to €16,492
of which Taxes: -€13,378
- Gross operating margin -€46,395
down €46,395 (-36.5%), from €127,276 to €80,881
- Taxes -€12,584
down €12,584 (-58.8%), from €21,391 to €8,807
- Other operating charges -€2,857
down €2,857 (-44.2%), from €6,470 to €3,612
- Financial charges -€1,873
down €1,873 (-16.5%), from €11,357 to €9,484
- Depreciation +€1,484
up €1,484 (+3.9%), from €38,259 to €39,743
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 | €930,375 | €803,438 | -€126,936 | -13.6% |
| Fixed assets | 21/28 | €478,265 | €439,073 | -€39,192 | -8.2% |
| Tangible fixed assets | 22/27 | €478,265 | €439,073 | -€39,192 | -8.2% |
| Land and buildings | 22 | €405,454 | €386,880 | -€18,574 | -4.6% |
| Plant, machinery and equipment | 23 | €470 | €628 | +€158 | +33.6% |
| Furniture and vehicles | 24 | €72,342 | €51,566 | -€20,776 | -28.7% |
| Current assets | 29/58 | €452,109 | €364,365 | -€87,745 | -19.4% |
| Amounts receivable within one year | 40/41 | €350,917 | €181,526 | -€169,391 | -48.3% |
| Trade receivables | 40 | €62,188 | €17,501 | -€44,688 | -71.9% |
| Other amounts receivable | 41 | €288,728 | €164,025 | -€124,703 | -43.2% |
| Cash at bank and in hand | 54/58 | €101,193 | €182,839 | +€81,646 | +80.7% |
| Total equity and liabilities | 10/49 | €930,375 | €803,438 | -€126,936 | -13.6% |
| Equity | 10/15 | €448,388 | €467,650 | +€19,261 | +4.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €447,888 | €467,150 | +€19,261 | +4.3% |
| Distributable reserves | 133 | €447,888 | €467,150 | +€19,261 | +4.3% |
| Amounts payable | 17/49 | €481,986 | €335,788 | -€146,198 | -30.3% |
| Amounts payable after more than one year | 17 | €309,699 | €287,418 | -€22,281 | -7.2% |
| Financial debts | 170/4 | €309,699 | €287,418 | -€22,281 | -7.2% |
| Amounts payable within one year | 42/48 | €172,287 | €48,370 | -€123,917 | -71.9% |
| Current portion of amounts payable after more than one year | 42 | €22,229 | €22,281 | +€52 | +0.2% |
| Trade debts | 44 | €38,249 | €9,092 | -€29,157 | -76.2% |
| Suppliers | 440/4 | €38,249 | €9,092 | -€29,157 | -76.2% |
| Taxes, remuneration and social security | 45 | €28,621 | €16,492 | -€12,128 | -42.4% |
| Taxes | 450/3 | €27,821 | €14,442 | -€13,378 | -48.1% |
| Remuneration and social security | 454/9 | €800 | €2,050 | +€1,250 | +156% |
| Other amounts payable | 47/48 | €83,188 | €505 | -€82,683 | -99.4% |
| Non-recurring operating income | 76A | €24,000 | €0 | -€24,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,259 | €39,743 | +€1,484 | +3.9% |
| Other operating charges | 640/8 | €6,470 | €3,612 | -€2,857 | -44.2% |
| Gross operating margin | 9900 | €127,276 | €80,881 | -€46,395 | -36.5% |
| Operating profit (loss) | 9901 | €82,547 | €37,525 | -€45,022 | -54.5% |
| Financial income | 75/76B | €0 | €27 | +€27 | +134,350% |
| Recurring financial income | 75 | €0 | €27 | +€27 | +134,350% |
| Financial charges | 65/66B | €11,357 | €9,484 | -€1,873 | -16.5% |
| Recurring financial charges | 65 | €11,357 | €9,484 | -€1,873 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €71,190 | €28,068 | -€43,122 | -60.6% |
| Income taxes | 67/77 | €21,391 | €8,807 | -€12,584 | -58.8% |
| Profit (loss) for the period | 9904 | €49,799 | €19,261 | -€30,538 | -61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,799 | €19,261 | -€30,538 | -61.3% |
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 24 October 2026 via checked.be.