DIRK VAN OPDORP: 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 OPDORP
Largest movements
- Cash +€475,802
up €475,802 (+470%), from €101,296 to €577,099
mainly Current investments (+€300,000) and Net result for the year (+€203,890)
- Current investments -€300,000
down €300,000 (-97.1%), from €309,004 to €9,004
- Reserves +€203,890
up €203,890 (+41.1%), from €496,146 to €700,036
of which Distributable reserves: +€203,890
- Tax, wage and social debts -€14,386
down €14,386 (-92.1%), from €15,618 to €1,232
- Debts after one year -€13,007
down €13,007 (-8.8%), from €146,987 to €133,980
- Gross operating margin +€130,759
up €130,759 (+113%), from €115,493 to €246,252
- Taxes +€40,919
up €40,919 (+113%), from €36,235 to €77,153
- Financial income +€12,296
up €12,296 (+28.8%), from €42,654 to €54,949
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 | €760,241 | €937,114 | +€176,873 | +23.3% |
| Fixed assets | 21/28 | €278,442 | €273,134 | -€5,308 | -1.9% |
| Tangible fixed assets | 22/27 | €231,995 | €226,687 | -€5,308 | -2.3% |
| Land and buildings | 22 | €49,980 | €49,980 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €2,274 | +€2,274 | |
| Furniture and vehicles | 24 | €7,870 | €8,285 | +€415 | +5.3% |
| Other tangible fixed assets | 26 | €174,145 | €166,148 | -€7,997 | -4.6% |
| Financial fixed assets | 28 | €46,447 | €46,447 | = | 0.0% |
| Current assets | 29/58 | €481,799 | €663,980 | +€182,181 | +37.8% |
| Amounts receivable after more than one year | 29 | €49,775 | €49,775 | = | 0.0% |
| Other amounts receivable | 291 | €49,775 | €49,775 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,633 | €24,295 | +€5,662 | +30.4% |
| Other amounts receivable | 41 | €18,633 | €24,295 | +€5,662 | +30.4% |
| Current investments | 50/53 | €309,004 | €9,004 | -€300,000 | -97.1% |
| Cash at bank and in hand | 54/58 | €101,296 | €577,099 | +€475,802 | +470% |
| Deferred charges and accrued income | 490/1 | €3,090 | €3,807 | +€717 | +23.2% |
| Total equity and liabilities | 10/49 | €760,241 | €937,114 | +€176,873 | +23.3% |
| Equity | 10/15 | €564,597 | €768,487 | +€203,890 | +36.1% |
| Contributions | 10/11 | €67,000 | €67,000 | = | 0.0% |
| Reserves | 13 | €496,146 | €700,036 | +€203,890 | +41.1% |
| Non-distributable reserves | 130/1 | €5,700 | €5,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,700 | €5,700 | = | 0.0% |
| Distributable reserves | 133 | €490,446 | €694,336 | +€203,890 | +41.6% |
| Profit (loss) carried forward | 14 | €1,451 | €1,451 | +€0 | 0.0% |
| Amounts payable | 17/49 | €195,644 | €168,626 | -€27,017 | -13.8% |
| Amounts payable after more than one year | 17 | €146,987 | €133,980 | -€13,007 | -8.8% |
| Financial debts | 170/4 | €146,987 | €133,980 | -€13,007 | -8.8% |
| Amounts payable within one year | 42/48 | €48,657 | €34,646 | -€14,010 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €12,897 | €13,007 | +€110 | +0.9% |
| Trade debts | 44 | €20,142 | €20,407 | +€265 | +1.3% |
| Suppliers | 440/4 | €20,142 | €20,407 | +€265 | +1.3% |
| Taxes, remuneration and social security | 45 | €15,618 | €1,232 | -€14,386 | -92.1% |
| Taxes | 450/3 | €15,618 | €1,232 | -€14,386 | -92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,653 | €12,979 | +€2,327 | +21.8% |
| Other operating charges | 640/8 | €5,274 | €5,632 | +€357 | +6.8% |
| Gross operating margin | 9900 | €115,493 | €246,252 | +€130,759 | +113% |
| Operating profit (loss) | 9901 | €99,566 | €227,641 | +€128,076 | +129% |
| Financial income | 75/76B | €42,654 | €54,949 | +€12,296 | +28.8% |
| Recurring financial income | 75 | €42,654 | €54,949 | +€12,296 | +28.8% |
| Financial charges | 65/66B | €1,705 | €1,547 | -€157 | -9.2% |
| Recurring financial charges | 65 | €1,705 | €1,547 | -€157 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €140,515 | €281,043 | +€140,529 | +100% |
| Income taxes | 67/77 | €36,235 | €77,153 | +€40,919 | +113% |
| Profit (loss) for the period | 9904 | €104,280 | €203,890 | +€99,610 | +95.5% |
| Profit (loss) for the period to be appropriated | 9905 | €104,280 | €203,890 | +€99,610 | +95.5% |
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 13 October 2026 via checked.be.