DIRK VAN AUTRYVE: what changed
DIRK VAN AUTRYVE
Largest movements
- Tangible fixed assets +€156,787
up €156,787 (+174%), from €89,880 to €246,667
of which Land and buildings: +€119,627
- Cash +€7,932
up €7,932 (+17.0%), from €46,755 to €54,687
mainly Debts after one year (+€150,000) and Net result for the year (+€15,948)
- Receivables within one year -€3,481
down €3,481 (-49.3%), from €7,058 to €3,577
of which Trade receivables: -€3,267
- Debts after one year +€150,000
new in 2025: €150,000
- Reserves +€17,113
up €17,113 (+23.3%), from €73,468 to €90,580
of which Distributable reserves: +€11,000
- Trade debts -€5,569
down €5,569 (-92.8%), from €5,998 to €429
- Gross operating margin +€17,152
up €17,152 (+187%), from €9,148 to €26,300
- Depreciation +€2,346
up €2,346 (+55.7%), from €4,211 to €6,557
- Financial charges +€722
up €722 (+288%), from €251 to €973
- Taxes -€528
no longer reported in 2025 (was €528)
- Other operating charges +€312
up €312 (+12.4%), from €2,509 to €2,821
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 | €145,737 | €306,976 | +€161,238 | +111% |
| Fixed assets | 21/28 | €89,880 | €246,667 | +€156,787 | +174% |
| Tangible fixed assets | 22/27 | €89,880 | €246,667 | +€156,787 | +174% |
| Land and buildings | 22 | €89,880 | €209,507 | +€119,627 | +133% |
| Plant, machinery and equipment | 23 | - | €37,160 | +€37,160 | |
| Current assets | 29/58 | €55,857 | €60,309 | +€4,451 | +8.0% |
| Stocks and contracts in progress | 3 | €2,045 | €2,045 | = | 0.0% |
| Stocks | 30/36 | €2,045 | €2,045 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,058 | €3,577 | -€3,481 | -49.3% |
| Trade receivables | 40 | €3,267 | - | -€3,267 | |
| Other amounts receivable | 41 | €3,791 | €3,577 | -€214 | -5.6% |
| Cash at bank and in hand | 54/58 | €46,755 | €54,687 | +€7,932 | +17.0% |
| Total equity and liabilities | 10/49 | €145,737 | €306,976 | +€161,238 | +111% |
| Equity | 10/15 | €137,039 | €152,987 | +€15,948 | +11.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €73,468 | €90,580 | +€17,113 | +23.3% |
| Non-distributable reserves | 130/1 | €3,680 | €9,793 | +€6,113 | +166% |
| Legal reserve | 130 | €84 | €6,197 | +€6,113 | +7,240% |
| Reserves not available under the articles | 1311 | €3,596 | €3,596 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,787 | €3,787 | = | 0.0% |
| Distributable reserves | 133 | €66,000 | €77,000 | +€11,000 | +16.7% |
| Profit (loss) carried forward | 14 | €1,598 | €434 | -€1,165 | -72.9% |
| Amounts payable | 17/49 | €8,698 | €153,988 | +€145,290 | +1,670% |
| Amounts payable after more than one year | 17 | - | €150,000 | +€150,000 | |
| Financial debts | 170/4 | - | €150,000 | +€150,000 | |
| Amounts payable within one year | 42/48 | €5,998 | €1,288 | -€4,710 | -78.5% |
| Trade debts | 44 | €5,998 | €429 | -€5,569 | -92.8% |
| Suppliers | 440/4 | €5,998 | €429 | -€5,569 | -92.8% |
| Other amounts payable | 47/48 | - | €859 | +€859 | |
| Accrued charges and deferred income | 492/3 | €2,700 | €2,700 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,211 | €6,557 | +€2,346 | +55.7% |
| Other operating charges | 640/8 | €2,509 | €2,821 | +€312 | +12.4% |
| Gross operating margin | 9900 | €9,148 | €26,300 | +€17,152 | +187% |
| Operating profit (loss) | 9901 | €2,428 | €16,921 | +€14,493 | +597% |
| Financial charges | 65/66B | €251 | €973 | +€722 | +288% |
| Recurring financial charges | 65 | €251 | €973 | +€722 | +288% |
| Profit (loss) for the period before taxes | 9903 | €2,177 | €15,948 | +€13,771 | +633% |
| Income taxes | 67/77 | €528 | - | -€528 | |
| Profit (loss) for the period | 9904 | €1,649 | €15,948 | +€14,300 | +867% |
| Profit (loss) for the period to be appropriated | 9905 | €1,649 | €15,948 | +€14,300 | +867% |
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 2 November 2026 via checked.be.