DIRK SONCK 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 SONCK CONSULTING
Largest movements
- Receivables after one year +€18,331
up €18,331 (+83.5%), from €21,945 to €40,275
- Tangible fixed assets -€12,503
down €12,503 (-48.4%), from €25,845 to €13,342
of which Furniture and vehicles: -€11,091
- Receivables within one year +€7,580
up €7,580 (+112%), from €6,787 to €14,367
of which Trade receivables: +€7,705
- Deferred charges and accrued income +€1,762
new in 2025: €1,762
- Cash +€1,577
up €1,577 (+12.9%), from €12,196 to €13,772
mainly Depreciation (+€13,341) and Net result for the year (+€12,071)
- Reserves +€7,991
up €7,991 (+8.8%), from €91,103 to €99,094
of which Distributable reserves: +€7,991
- Trade debts +€7,456
up €7,456 (+272%), from €2,736 to €10,193
- Tax, wage and social debts +€1,028
new in 2025: €1,028
- Gross operating margin +€7,891
up €7,891 (+27.1%), from €29,103 to €36,994
- Taxes +€2,764
up €2,764 (+83.9%), from €3,294 to €6,058
- Depreciation -€1,810
down €1,810 (-11.9%), from €15,151 to €13,341
- Financial charges -€908
down €908 (-15.9%), from €5,706 to €4,797
- Financial income +€669
up €669 (+116%), from €577 to €1,246
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 | €69,344 | €86,090 | +€16,746 | +24.1% |
| Fixed assets | 21/28 | €28,375 | €15,872 | -€12,503 | -44.1% |
| Tangible fixed assets | 22/27 | €25,845 | €13,342 | -€12,503 | -48.4% |
| Land and buildings | 22 | €1,640 | €1,012 | -€628 | -38.3% |
| Plant, machinery and equipment | 23 | €2,114 | €1,331 | -€784 | -37.1% |
| Furniture and vehicles | 24 | €22,090 | €10,999 | -€11,091 | -50.2% |
| Financial fixed assets | 28 | €2,530 | €2,530 | = | 0.0% |
| Current assets | 29/58 | €40,969 | €70,218 | +€29,249 | +71.4% |
| Amounts receivable after more than one year | 29 | €21,945 | €40,275 | +€18,331 | +83.5% |
| Other amounts receivable | 291 | €21,945 | €40,275 | +€18,331 | +83.5% |
| Amounts receivable within one year | 40/41 | €6,787 | €14,367 | +€7,580 | +112% |
| Trade receivables | 40 | €2,029 | €9,734 | +€7,705 | +380% |
| Other amounts receivable | 41 | €4,758 | €4,632 | -€125 | -2.6% |
| Current investments | 50/53 | €41 | €41 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,196 | €13,772 | +€1,577 | +12.9% |
| Deferred charges and accrued income | 490/1 | - | €1,762 | +€1,762 | |
| Total equity and liabilities | 10/49 | €69,344 | €86,090 | +€16,746 | +24.1% |
| Equity | 10/15 | €66,607 | €74,869 | +€8,262 | +12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €91,103 | €99,094 | +€7,991 | +8.8% |
| Tax-exempt reserves | 132 | €11,415 | €11,415 | = | 0.0% |
| Distributable reserves | 133 | €79,688 | €87,679 | +€7,991 | +10.0% |
| Profit (loss) carried forward | 14 | -€43,096 | -€42,825 | +€271 | +0.6% |
| Amounts payable | 17/49 | €2,736 | €11,221 | +€8,485 | +310% |
| Amounts payable within one year | 42/48 | €2,736 | €11,221 | +€8,485 | +310% |
| Trade debts | 44 | €2,736 | €10,193 | +€7,456 | +272% |
| Suppliers | 440/4 | €2,736 | €10,193 | +€7,456 | +272% |
| Taxes, remuneration and social security | 45 | - | €1,028 | +€1,028 | |
| Taxes | 450/3 | - | €1,028 | +€1,028 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,151 | €13,341 | -€1,810 | -11.9% |
| Other operating charges | 640/8 | €2,016 | €1,974 | -€42 | -2.1% |
| Gross operating margin | 9900 | €29,103 | €36,994 | +€7,891 | +27.1% |
| Operating profit (loss) | 9901 | €11,936 | €21,680 | +€9,743 | +81.6% |
| Financial income | 75/76B | €577 | €1,246 | +€669 | +116% |
| Recurring financial income | 75 | €577 | €1,246 | +€669 | +116% |
| Financial charges | 65/66B | €5,706 | €4,797 | -€908 | -15.9% |
| Recurring financial charges | 65 | €5,706 | €4,797 | -€908 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €6,808 | €18,128 | +€11,320 | +166% |
| Income taxes | 67/77 | €3,294 | €6,058 | +€2,764 | +83.9% |
| Profit (loss) for the period | 9904 | €3,515 | €12,071 | +€8,556 | +243% |
| Profit (loss) for the period to be appropriated | 9905 | €3,515 | €12,071 | +€8,556 | +243% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.