DIRK PESSEMIER: what changed
DIRK PESSEMIER
Largest movements
- Tangible fixed assets -€12,100
down €12,100 (-54.8%), from €22,100 to €10,000
- Cash -€531
down €531 (-3.6%), from €14,743 to €14,212
mainly Net result for the year (-€12,652) and Tax, wage and social debts (-€123)
- Profit (loss) carried forward -€12,652
down €12,652 (-4.9%), from -€258,902 to -€271,555
- Gross operating margin +€5,159
up €5,159, from -€4,149 to €1,010
- Taxes -€203
down €203 (-75.1%), from €271 to €67
- Financial income -€94
down €94 (-74.6%), from €126 to €32
- Other operating charges +€44
up €44 (+3.2%), from €1,411 to €1,455
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,843 | €24,304 | -€12,539 | -34.0% |
| Fixed assets | 21/28 | €22,100 | €10,000 | -€12,100 | -54.8% |
| Tangible fixed assets | 22/27 | €22,100 | €10,000 | -€12,100 | -54.8% |
| Land and buildings | 22 | €22,100 | €10,000 | -€12,100 | -54.8% |
| Current assets | 29/58 | €14,743 | €14,304 | -€439 | -3.0% |
| Amounts receivable within one year | 40/41 | - | €92 | +€92 | |
| Other amounts receivable | 41 | - | €92 | +€92 | |
| Cash at bank and in hand | 54/58 | €14,743 | €14,212 | -€531 | -3.6% |
| Total equity and liabilities | 10/49 | €36,843 | €24,304 | -€12,539 | -34.0% |
| Equity | 10/15 | €27,400 | €14,747 | -€12,652 | -46.2% |
| Contributions | 10/11 | €88,900 | €88,900 | = | 0.0% |
| Reserves | 13 | €197,402 | €197,402 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,034 | €20,034 | = | 0.0% |
| Distributable reserves | 133 | €177,368 | €177,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€258,902 | -€271,555 | -€12,652 | -4.9% |
| Amounts payable | 17/49 | €9,443 | €9,557 | +€114 | +1.2% |
| Amounts payable within one year | 42/48 | €9,443 | €9,557 | +€114 | +1.2% |
| Trade debts | 44 | €2,655 | €2,610 | -€45 | -1.7% |
| Suppliers | 440/4 | €2,655 | €2,610 | -€45 | -1.7% |
| Taxes, remuneration and social security | 45 | €123 | - | -€123 | |
| Taxes | 450/3 | €123 | - | -€123 | |
| Other amounts payable | 47/48 | €6,665 | €6,947 | +€282 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,100 | €12,100 | = | 0.0% |
| Other operating charges | 640/8 | €1,411 | €1,455 | +€44 | +3.2% |
| Gross operating margin | 9900 | -€4,149 | €1,010 | +€5,159 | |
| Operating profit (loss) | 9901 | -€17,660 | -€12,545 | +€5,115 | +29.0% |
| Financial income | 75/76B | €126 | €32 | -€94 | -74.6% |
| Recurring financial income | 75 | €126 | €32 | -€94 | -74.6% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,601 | -€12,585 | +€5,016 | +28.5% |
| Income taxes | 67/77 | €271 | €67 | -€203 | -75.1% |
| Profit (loss) for the period | 9904 | -€17,872 | -€12,652 | +€5,219 | +29.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,872 | -€12,652 | +€5,219 | +29.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.