DIRK TACK: what changed
Two fiscal 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 TACK
Largest movements
- Receivables within one year -€29,847
down €29,847 (-59.7%), from €49,967 to €20,120
of which Trade receivables: -€31,839
- Tangible fixed assets -€3,296
no longer reported in 2025 (was €3,296)
of which Furniture and vehicles: -€2,933
- Cash +€2,116
up €2,116 (+2.9%), from €72,322 to €74,438
mainly Receivables within one year (+€29,847) and Net result for the year (+€6,652)
- Tax, wage and social debts -€18,250
down €18,250 (-93.9%), from €19,431 to €1,180
of which Remuneration and social security: -€11,021
- Trade debts -€15,992
down €15,992 (-92.1%), from €17,361 to €1,369
- Profit (loss) carried forward +€6,652
new in 2025: €6,652
- Current portion of long-term debt -€2,745
no longer reported in 2025 (was €2,745)
- Staff costs -€95,700
down €95,700 (-84.1%), from €113,759 to €18,060
- Gross operating margin -€82,340
down €82,340 (-72.6%), from €113,341 to €31,001
- Depreciation -€7,389
down €7,389 (-69.2%), from €10,686 to €3,296
- Financial income -€1,218
down €1,218 (-63.8%), from €1,911 to €693
- Financial charges -€1,194
down €1,194 (-54.3%), from €2,196 to €1,003
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,212 | €124,633 | -€30,579 | -19.7% |
| Fixed assets | 21/28 | €3,427 | €131 | -€3,296 | -96.2% |
| Tangible fixed assets | 22/27 | €3,296 | - | -€3,296 | |
| Plant, machinery and equipment | 23 | €363 | - | -€363 | |
| Furniture and vehicles | 24 | €2,933 | - | -€2,933 | |
| Financial fixed assets | 28 | €131 | €131 | = | 0.0% |
| Current assets | 29/58 | €151,785 | €124,502 | -€27,283 | -18.0% |
| Amounts receivable within one year | 40/41 | €49,967 | €20,120 | -€29,847 | -59.7% |
| Trade receivables | 40 | €32,187 | €349 | -€31,839 | -98.9% |
| Other amounts receivable | 41 | €17,780 | €19,771 | +€1,991 | +11.2% |
| Current investments | 50/53 | €28,272 | €28,272 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,322 | €74,438 | +€2,116 | +2.9% |
| Deferred charges and accrued income | 490/1 | €1,224 | €1,673 | +€449 | +36.7% |
| Total equity and liabilities | 10/49 | €155,212 | €124,633 | -€30,579 | -19.7% |
| Equity | 10/15 | €115,431 | €122,084 | +€6,652 | +5.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €109,231 | €109,231 | = | 0.0% |
| Tax-exempt reserves | 132 | €864 | €864 | = | 0.0% |
| Distributable reserves | 133 | €108,367 | €108,367 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €6,652 | +€6,652 | |
| Amounts payable | 17/49 | €39,781 | €2,549 | -€37,232 | -93.6% |
| Amounts payable within one year | 42/48 | €39,781 | €2,549 | -€37,232 | -93.6% |
| Current portion of amounts payable after more than one year | 42 | €2,745 | - | -€2,745 | |
| Trade debts | 44 | €17,361 | €1,369 | -€15,992 | -92.1% |
| Suppliers | 440/4 | €17,361 | €1,369 | -€15,992 | -92.1% |
| Taxes, remuneration and social security | 45 | €19,431 | €1,180 | -€18,250 | -93.9% |
| Taxes | 450/3 | €8,410 | €1,180 | -€7,229 | -86.0% |
| Remuneration and social security | 454/9 | €11,021 | - | -€11,021 | |
| Other amounts payable | 47/48 | €244 | - | -€244 | |
| Non-recurring operating income | 76A | - | €744 | +€744 | |
| Remuneration, social security and pensions | 62 | €113,759 | €18,060 | -€95,700 | -84.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,686 | €3,296 | -€7,389 | -69.2% |
| Other operating charges | 640/8 | €2,918 | €1,774 | -€1,145 | -39.2% |
| Gross operating margin | 9900 | €113,341 | €31,001 | -€82,340 | -72.6% |
| Operating profit (loss) | 9901 | -€14,022 | €7,872 | +€21,894 | |
| Financial income | 75/76B | €1,911 | €693 | -€1,218 | -63.8% |
| Recurring financial income | 75 | €1,911 | €693 | -€1,218 | -63.8% |
| Financial charges | 65/66B | €2,196 | €1,003 | -€1,194 | -54.3% |
| Recurring financial charges | 65 | €2,196 | €1,003 | -€1,194 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,308 | €7,562 | +€21,869 | |
| Income taxes | 67/77 | €830 | €909 | +€80 | +9.6% |
| Profit (loss) for the period | 9904 | -€15,137 | €6,652 | +€21,790 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,137 | €6,652 | +€21,790 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.