DIRK VAN GERVEN: 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 GERVEN
Largest movements
- Receivables after one year -€381,667
no longer reported in 2025 (was €381,667)
- Receivables within one year +€94,352
up €94,352 (+22.3%), from €422,228 to €516,580
of which Other amounts receivable: +€105,240
- Tangible fixed assets -€37,825
down €37,825 (-28.8%), from €131,110 to €93,285
of which Furniture and vehicles: -€30,475
- Profit (loss) carried forward -€408,998
down €408,998 (-73.8%), from €554,364 to €145,367
- Tax, wage and social debts +€121,681
up €121,681 (+149%), from €81,429 to €203,110
- Trade debts -€15,235
down €15,235 (-76.2%), from €20,000 to €4,765
- Debts after one year -€15,116
down €15,116 (-36.0%), from €41,950 to €26,835
- Gross operating margin +€210,022
up €210,022 (+39.2%), from €535,650 to €745,672
- Financial income -€71,798
down €71,798 (-57.0%), from €125,990 to €54,192
- Taxes +€63,338
up €63,338 (+50.2%), from €126,100 to €189,438
- Other operating charges -€10,140
down €10,140 (-76.7%), from €13,220 to €3,081
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 | €1,052,022 | €734,408 | -€317,614 | -30.2% |
| Fixed assets | 21/28 | €171,903 | €134,078 | -€37,825 | -22.0% |
| Tangible fixed assets | 22/27 | €131,110 | €93,285 | -€37,825 | -28.8% |
| Furniture and vehicles | 24 | €86,120 | €55,645 | -€30,475 | -35.4% |
| Other tangible fixed assets | 26 | €44,990 | €37,640 | -€7,350 | -16.3% |
| Financial fixed assets | 28 | €40,793 | €40,793 | = | 0.0% |
| Current assets | 29/58 | €880,119 | €600,330 | -€279,789 | -31.8% |
| Amounts receivable after more than one year | 29 | €381,667 | - | -€381,667 | |
| Trade receivables | 290 | €381,667 | - | -€381,667 | |
| Amounts receivable within one year | 40/41 | €422,228 | €516,580 | +€94,352 | +22.3% |
| Trade receivables | 40 | €11,686 | €799 | -€10,887 | -93.2% |
| Other amounts receivable | 41 | €410,542 | €515,782 | +€105,240 | +25.6% |
| Current investments | 50/53 | €21,830 | €27,303 | +€5,473 | +25.1% |
| Cash at bank and in hand | 54/58 | €50,028 | €50,743 | +€716 | +1.4% |
| Deferred charges and accrued income | 490/1 | €4,367 | €5,703 | +€1,336 | +30.6% |
| Total equity and liabilities | 10/49 | €1,052,022 | €734,408 | -€317,614 | -30.2% |
| Equity | 10/15 | €656,664 | €247,667 | -€408,998 | -62.3% |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Reserves | 13 | €9,300 | €9,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,300 | €9,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,300 | €9,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €554,364 | €145,367 | -€408,998 | -73.8% |
| Provisions and deferred taxes | 16 | €202,411 | €202,411 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €202,411 | €202,411 | = | 0.0% |
| Pensions and similar obligations | 160 | €202,411 | €202,411 | = | 0.0% |
| Amounts payable | 17/49 | €192,946 | €284,330 | +€91,384 | +47.4% |
| Amounts payable after more than one year | 17 | €41,950 | €26,835 | -€15,116 | -36.0% |
| Financial debts | 170/4 | €41,950 | €26,835 | -€15,116 | -36.0% |
| Amounts payable within one year | 42/48 | €150,996 | €257,495 | +€106,499 | +70.5% |
| Current portion of amounts payable after more than one year | 42 | €49,567 | €49,619 | +€53 | +0.1% |
| Trade debts | 44 | €20,000 | €4,765 | -€15,235 | -76.2% |
| Suppliers | 440/4 | €20,000 | €4,765 | -€15,235 | -76.2% |
| Taxes, remuneration and social security | 45 | €81,429 | €203,110 | +€121,681 | +149% |
| Taxes | 450/3 | €81,429 | €203,110 | +€121,681 | +149% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,585 | €39,139 | -€447 | -1.1% |
| Other operating charges | 640/8 | €13,220 | €3,081 | -€10,140 | -76.7% |
| Gross operating margin | 9900 | €535,650 | €745,672 | +€210,022 | +39.2% |
| Operating profit (loss) | 9901 | €482,844 | €703,453 | +€220,608 | +45.7% |
| Financial income | 75/76B | €125,990 | €54,192 | -€71,798 | -57.0% |
| Recurring financial income | 75 | €125,990 | €54,192 | -€71,798 | -57.0% |
| Financial charges | 65/66B | €4,816 | €4,982 | +€166 | +3.4% |
| Recurring financial charges | 65 | €4,816 | €4,982 | +€166 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €604,018 | €752,663 | +€148,645 | +24.6% |
| Income taxes | 67/77 | €126,100 | €189,438 | +€63,338 | +50.2% |
| Profit (loss) for the period | 9904 | €477,918 | €563,224 | +€85,306 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €477,918 | €563,224 | +€85,306 | +17.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.