DIRKIRIS: 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.
DIRKIRIS
Largest movements
- Cash +€30,360
up €30,360 (+53.8%), from €56,427 to €86,787
mainly Net result for the year (+€24,385) and Depreciation (+€10,364)
- Tangible fixed assets -€10,364
down €10,364 (-20.9%), from €49,563 to €39,199
of which Furniture and vehicles: -€10,364
- Receivables within one year -€2,660
down €2,660 (-100.0%), from €2,660 to €0
- Deferred charges and accrued income -€1,695
down €1,695 (-77.4%), from €2,189 to €494
- Reserves +€24,385
up €24,385 (+27.2%), from €89,601 to €113,986
- Current portion of long-term debt -€5,387
down €5,387 (-74.3%), from €7,248 to €1,862
- Debts after one year -€1,862
down €1,862 (-100.0%), from €1,862 to €0
- Tax, wage and social debts +€1,816
up €1,816 (+18159400.0%), from €0 to €1,816
- Trade debts -€1,722
down €1,722 (-55.0%), from €3,133 to €1,411
- Gross operating margin +€13,431
up €13,431 (+36.3%), from €37,018 to €50,449
- Taxes +€4,476
up €4,476 (+61.0%), from €7,340 to €11,816
- Depreciation +€788
up €788 (+8.2%), from €9,576 to €10,364
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.
Cash bridge derived
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 | €110,839 | €126,479 | +€15,641 | +14.1% |
| Fixed assets | 21/28 | €49,563 | €39,199 | -€10,364 | -20.9% |
| Tangible fixed assets | 22/27 | €49,563 | €39,199 | -€10,364 | -20.9% |
| Land and buildings | 22 | €29,747 | €29,747 | = | 0.0% |
| Furniture and vehicles | 24 | €19,816 | €9,452 | -€10,364 | -52.3% |
| Current assets | 29/58 | €61,276 | €87,281 | +€26,005 | +42.4% |
| Amounts receivable within one year | 40/41 | €2,660 | €0 | -€2,660 | -100.0% |
| Other amounts receivable | 41 | €2,660 | €0 | -€2,660 | -100.0% |
| Cash at bank and in hand | 54/58 | €56,427 | €86,787 | +€30,360 | +53.8% |
| Deferred charges and accrued income | 490/1 | €2,189 | €494 | -€1,695 | -77.4% |
| Total equity and liabilities | 10/49 | €110,839 | €126,479 | +€15,641 | +14.1% |
| Equity | 10/15 | €95,801 | €120,186 | +€24,385 | +25.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €89,601 | €113,986 | +€24,385 | +27.2% |
| Distributable reserves | 133 | €89,601 | €113,986 | +€24,385 | +27.2% |
| Amounts payable | 17/49 | €15,038 | €6,294 | -€8,744 | -58.1% |
| Amounts payable after more than one year | 17 | €1,862 | €0 | -€1,862 | -100.0% |
| Financial debts | 170/4 | €1,862 | €0 | -€1,862 | -100.0% |
| Amounts payable within one year | 42/48 | €13,177 | €6,294 | -€6,883 | -52.2% |
| Current portion of amounts payable after more than one year | 42 | €7,248 | €1,862 | -€5,387 | -74.3% |
| Trade debts | 44 | €3,133 | €1,411 | -€1,722 | -55.0% |
| Suppliers | 440/4 | €3,133 | €1,411 | -€1,722 | -55.0% |
| Taxes, remuneration and social security | 45 | €0 | €1,816 | +€1,816 | +18159400.0% |
| Taxes | 450/3 | €0 | €1,816 | +€1,816 | +18159400.0% |
| Other amounts payable | 47/48 | €2,795 | €1,205 | -€1,590 | -56.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,576 | €10,364 | +€788 | +8.2% |
| Other operating charges | 640/8 | €3,113 | €3,275 | +€161 | +5.2% |
| Gross operating margin | 9900 | €37,018 | €50,449 | +€13,431 | +36.3% |
| Operating profit (loss) | 9901 | €24,329 | €36,810 | +€12,482 | +51.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €836 | €610 | -€227 | -27.1% |
| Recurring financial charges | 65 | €836 | €610 | -€227 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €23,492 | €36,201 | +€12,708 | +54.1% |
| Income taxes | 67/77 | €7,340 | €11,816 | +€4,476 | +61.0% |
| Profit (loss) for the period | 9904 | €16,152 | €24,385 | +€8,232 | +51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,152 | €24,385 | +€8,232 | +51.0% |
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 9 October 2026 via checked.be.