DIRK OYAERT: 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.
What changed
DIRK OYAERT
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€97,054
2024 · €13,443+€83,610
Equity
€315,116
2024 · €218,062+€97,054
Cash
€6,059
2024 · €2,188+€3,871
Balance sheet total
€3.5m
2024 · €3.4m+€73,364
Largest movements
Assets
- Receivables within one year +€65,221
up €65,221 (+6.9%), from €942,472 to €1.0m
of which Trade receivables: +€36,275
Equity and liabilities
- Reserves +€97,054
up €97,054 (+97.6%), from €99,462 to €196,516
Income statement
- Gross operating margin +€63,731
up €63,731 (+108.0%), from €59,030 to €122,761
- Financial charges -€18,327
down €18,327 (-27.4%), from €67,009 to €48,681
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.
Result 2024
€13,443
Gross operating margin
+€63,731
Depreciation
+€907
Other operating charges
-€84
Financial income
+€729
Financial charges
+€18,327
Result 2025
€97,054
Cash bridge derived
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.
From operations
+€3,870
Investment
€0
Financing
+€0
Cash 2024
€2,188
From operations (derived)
+€3,870
Net result for the year
+€97,054
Depreciation
+€386
Receivables within one year
-€65,221
Deferred charges and accrued income
-€4,659
Trade debts
+€132
Tax, wage and social debts
+€4,224
Other debts
-€28,046
Financing
+€0
Short-term financial debts
+€0
Cash 2025
€6,059
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,376,813 | €3,450,177 | +€73,364 | +2.2% |
| Fixed assets | 21/28 | €2,430,674 | €2,430,287 | -€386 | 0.0% |
| Tangible fixed assets | 22/27 | €1,097,680 | €1,097,293 | -€386 | 0.0% |
| Land and buildings | 22 | €1,090,427 | €1,090,427 | = | 0.0% |
| Furniture and vehicles | 24 | €7,253 | €6,866 | -€386 | -5.3% |
| Financial fixed assets | 28 | €1,332,994 | €1,332,994 | = | 0.0% |
| Current assets | 29/58 | €946,139 | €1,019,890 | +€73,751 | +7.8% |
| Amounts receivable within one year | 40/41 | €942,472 | €1,007,693 | +€65,221 | +6.9% |
| Trade receivables | 40 | €6,068 | €42,343 | +€36,275 | +597.8% |
| Other amounts receivable | 41 | €936,404 | €965,349 | +€28,946 | +3.1% |
| Cash at bank and in hand | 54/58 | €2,188 | €6,059 | +€3,871 | +176.9% |
| Deferred charges and accrued income | 490/1 | €1,479 | €6,139 | +€4,659 | +314.9% |
| Total equity and liabilities | 10/49 | €3,376,813 | €3,450,177 | +€73,364 | +2.2% |
| Equity | 10/15 | €218,062 | €315,116 | +€97,054 | +44.5% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €99,462 | €196,516 | +€97,054 | +97.6% |
| Distributable reserves | 133 | €99,462 | €196,516 | +€97,054 | +97.6% |
| Amounts payable | 17/49 | €3,158,750 | €3,135,061 | -€23,689 | -0.7% |
| Amounts payable within one year | 42/48 | €3,158,750 | €3,135,061 | -€23,689 | -0.7% |
| Financial debts | 43 | €1,250,001 | €1,250,001 | +€0 | 0.0% |
| Credit institutions | 430/8 | €1,250,001 | €1,250,001 | +€0 | 0.0% |
| Trade debts | 44 | €1,554 | €1,686 | +€132 | +8.5% |
| Suppliers | 440/4 | €1,554 | €1,686 | +€132 | +8.5% |
| Taxes, remuneration and social security | 45 | €3,246 | €7,471 | +€4,224 | +130.1% |
| Taxes | 450/3 | €3,246 | €7,471 | +€4,224 | +130.1% |
| Other amounts payable | 47/48 | €1,903,949 | €1,875,903 | -€28,046 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,293 | €386 | -€907 | -70.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €5,501 | €5,585 | +€84 | +1.5% |
| Gross operating margin | 9900 | €59,030 | €122,761 | +€63,731 | +108.0% |
| Operating profit (loss) | 9901 | €52,236 | €116,789 | +€64,554 | +123.6% |
| Financial income | 75/76B | €28,216 | €28,946 | +€729 | +2.6% |
| Recurring financial income | 75 | €28,216 | €28,946 | +€729 | +2.6% |
| Financial charges | 65/66B | €67,009 | €48,681 | -€18,327 | -27.4% |
| Recurring financial charges | 65 | €67,009 | €48,681 | -€18,327 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €13,443 | €97,054 | +€83,610 | +621.9% |
| Profit (loss) for the period | 9904 | €13,443 | €97,054 | +€83,610 | +621.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,443 | €97,054 | +€83,610 | +621.9% |
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 9 October 2026 via checked.be.