DIRKIMMO: 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.
DIRKIMMO
Largest movements
- Receivables within one year -€32,218
down €32,218 (-24.8%), from €129,834 to €97,616
of which Trade receivables: -€119,271
- Cash +€13,412
up €13,412 (+88.3%), from €15,186 to €28,598
mainly Net result for the year (+€162,596) and Receivables within one year (+€32,218)
- Reserves +€162,596
up €162,596 (+51.0%), from €318,705 to €481,301
of which Distributable reserves: +€162,596
- Other debts -€138,636
down €138,636 (-96.4%), from €143,785 to €5,149
- Debts after one year -€40,000
down €40,000 (-100%), from €40,000 to €0
- Tax, wage and social debts +€8,225
up €8,225 (+48.2%), from €17,065 to €25,290
of which Taxes: +€11,170
- Accrued charges and deferred income -€6,357
down €6,357 (-61.2%), from €10,388 to €4,031
- Financial income +€6,717
new in 2025: €6,717
- Gross operating margin -€5,984
down €5,984 (-2.5%), from €237,511 to €231,527
- Financial charges -€5,279
down €5,279 (-55.8%), from €9,458 to €4,179
- Taxes +€3,612
up €3,612 (+5.5%), from €66,146 to €69,757
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 | €549,187 | €534,747 | -€14,441 | -2.6% |
| Fixed assets | 21/28 | €401,811 | €401,341 | -€470 | -0.1% |
| Tangible fixed assets | 22/27 | €1,811 | €1,341 | -€470 | -25.9% |
| Plant, machinery and equipment | 23 | €1,811 | €1,341 | -€470 | -25.9% |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €147,376 | €133,405 | -€13,971 | -9.5% |
| Amounts receivable within one year | 40/41 | €129,834 | €97,616 | -€32,218 | -24.8% |
| Trade receivables | 40 | €129,834 | €10,563 | -€119,271 | -91.9% |
| Other amounts receivable | 41 | - | €87,053 | +€87,053 | |
| Cash at bank and in hand | 54/58 | €15,186 | €28,598 | +€13,412 | +88.3% |
| Deferred charges and accrued income | 490/1 | €2,356 | €7,192 | +€4,836 | +205% |
| Total equity and liabilities | 10/49 | €549,187 | €534,747 | -€14,441 | -2.6% |
| Equity | 10/15 | €337,305 | €499,901 | +€162,596 | +48.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €318,705 | €481,301 | +€162,596 | +51.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €318,705 | €481,301 | +€162,596 | +51.0% |
| Amounts payable | 17/49 | €211,882 | €34,846 | -€177,036 | -83.6% |
| Amounts payable after more than one year | 17 | €40,000 | €0 | -€40,000 | -100% |
| Financial debts | 170/4 | €40,000 | €0 | -€40,000 | -100% |
| Amounts payable within one year | 42/48 | €161,494 | €30,815 | -€130,679 | -80.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €644 | €376 | -€268 | -41.7% |
| Suppliers | 440/4 | €644 | €376 | -€268 | -41.7% |
| Taxes, remuneration and social security | 45 | €17,065 | €25,290 | +€8,225 | +48.2% |
| Taxes | 450/3 | €14,120 | €25,290 | +€11,170 | +79.1% |
| Remuneration and social security | 454/9 | €2,945 | €0 | -€2,945 | -100% |
| Other amounts payable | 47/48 | €143,785 | €5,149 | -€138,636 | -96.4% |
| Accrued charges and deferred income | 492/3 | €10,388 | €4,031 | -€6,357 | -61.2% |
| Non-recurring operating income | 76A | €11,200 | €0 | -€11,200 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €470 | €470 | = | 0.0% |
| Other operating charges | 640/8 | €1,280 | €1,243 | -€37 | -2.9% |
| Gross operating margin | 9900 | €237,511 | €231,527 | -€5,984 | -2.5% |
| Operating profit (loss) | 9901 | €235,761 | €229,814 | -€5,947 | -2.5% |
| Financial income | 75/76B | - | €6,717 | +€6,717 | |
| Recurring financial income | 75 | - | €6,717 | +€6,717 | |
| Financial charges | 65/66B | €9,458 | €4,179 | -€5,279 | -55.8% |
| Recurring financial charges | 65 | €9,458 | €4,179 | -€5,279 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | €226,303 | €232,353 | +€6,049 | +2.7% |
| Income taxes | 67/77 | €66,146 | €69,757 | +€3,612 | +5.5% |
| Profit (loss) for the period | 9904 | €160,158 | €162,596 | +€2,438 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €160,158 | €162,596 | +€2,438 | +1.5% |
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.