DIRK VAN DE VELDE: 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 VAN DE VELDE
Largest movements
- Deferred charges and accrued income -€3,956
down €3,956 (-79.8%), from €4,954 to €999
- Debts after one year -€5,550
down €5,550 (-4.7%), from €119,287 to €113,737
- Gross operating margin -€19,652
down €19,652 (-77.6%), from €25,315 to €5,662
- Depreciation -€19,505
down €19,505 (-89.1%), from €21,879 to €2,374
- Financial income +€857
up €857 (+4,316%), from €20 to €877
- Taxes +€506
up €506, from -€250 to €256
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 | €356,552 | €351,423 | -€5,129 | -1.4% |
| Fixed assets | 21/28 | €205,233 | €202,859 | -€2,374 | -1.2% |
| Tangible fixed assets | 22/27 | €205,233 | €202,859 | -€2,374 | -1.2% |
| Land and buildings | 22 | €203,064 | €201,585 | -€1,478 | -0.7% |
| Plant, machinery and equipment | 23 | €2,169 | €1,273 | -€896 | -41.3% |
| Current assets | 29/58 | €151,319 | €148,564 | -€2,755 | -1.8% |
| Amounts receivable within one year | 40/41 | €1,186 | €1,061 | -€125 | -10.5% |
| Other amounts receivable | 41 | €1,186 | €1,061 | -€125 | -10.5% |
| Cash at bank and in hand | 54/58 | €145,178 | €146,504 | +€1,326 | +0.9% |
| Deferred charges and accrued income | 490/1 | €4,954 | €999 | -€3,956 | -79.8% |
| Total equity and liabilities | 10/49 | €356,552 | €351,423 | -€5,129 | -1.4% |
| Equity | 10/15 | €229,597 | €229,715 | +€118 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €210,997 | €211,115 | +€118 | +0.1% |
| Tax-exempt reserves | 132 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €194,997 | €195,115 | +€118 | +0.1% |
| Amounts payable | 17/49 | €126,954 | €121,708 | -€5,247 | -4.1% |
| Amounts payable after more than one year | 17 | €119,287 | €113,737 | -€5,550 | -4.7% |
| Financial debts | 170/4 | €119,287 | €113,737 | -€5,550 | -4.7% |
| Amounts payable within one year | 42/48 | €2,077 | €2,269 | +€192 | +9.3% |
| Trade debts | 44 | €1,477 | €1,669 | +€192 | +13.0% |
| Suppliers | 440/4 | €1,477 | €1,669 | +€192 | +13.0% |
| Other amounts payable | 47/48 | €600 | €600 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,590 | €5,701 | +€111 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,879 | €2,374 | -€19,505 | -89.1% |
| Other operating charges | 640/8 | €3,400 | €3,631 | +€231 | +6.8% |
| Gross operating margin | 9900 | €25,315 | €5,662 | -€19,652 | -77.6% |
| Operating profit (loss) | 9901 | €36 | -€343 | -€379 | |
| Financial income | 75/76B | €20 | €877 | +€857 | +4,316% |
| Recurring financial income | 75 | €20 | €877 | +€857 | +4,316% |
| Financial charges | 65/66B | €144 | €160 | +€17 | +11.5% |
| Recurring financial charges | 65 | €144 | €160 | +€17 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€88 | €374 | +€462 | |
| Income taxes | 67/77 | -€250 | €256 | +€506 | |
| Profit (loss) for the period | 9904 | €162 | €118 | -€44 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €162 | €118 | -€44 | -27.1% |
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 25 October 2026 via checked.be.