DIRKSON: what changed
Two fiscal 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.
DIRKSON
Largest movements
- Receivables within one year -€337
no longer reported in 2025 (was €337)
of which Trade receivables: -€323
- Profit (loss) carried forward -€270
down €270 (-2.6%), from -€10,420 to -€10,690
- Gross operating margin -€715
down €715 (-71.0%), from €1,007 to €292
- Other operating charges +€14
up €14 (+2.8%), from €505 to €520
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 | €26,603 | €26,374 | -€230 | -0.9% |
| Fixed assets | 21/28 | €25,267 | €25,267 | = | 0.0% |
| Tangible fixed assets | 22/27 | €25,267 | €25,267 | = | 0.0% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €25,267 | €25,267 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €1,336 | €1,106 | -€230 | -17.2% |
| Amounts receivable within one year | 40/41 | €337 | - | -€337 | |
| Trade receivables | 40 | €323 | - | -€323 | |
| Other amounts receivable | 41 | €14 | - | -€14 | |
| Cash at bank and in hand | 54/58 | €860 | €1,106 | +€246 | +28.6% |
| Deferred charges and accrued income | 490/1 | €139 | - | -€139 | |
| Total equity and liabilities | 10/49 | €26,603 | €26,374 | -€230 | -0.9% |
| Equity | 10/15 | €21,289 | €21,019 | -€270 | -1.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €13,117 | €13,117 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,505 | €11,505 | = | 0.0% |
| Distributable reserves | 133 | €1,611 | €1,611 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,420 | -€10,690 | -€270 | -2.6% |
| Amounts payable | 17/49 | €5,315 | €5,355 | +€40 | +0.8% |
| Amounts payable within one year | 42/48 | €5,315 | €5,355 | +€40 | +0.8% |
| Taxes, remuneration and social security | 45 | - | €40 | +€40 | |
| Taxes | 450/3 | - | €40 | +€40 | |
| Other amounts payable | 47/48 | €5,315 | €5,315 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €1,007 | €292 | -€715 | -71.0% |
| Operating profit (loss) | 9901 | €502 | -€228 | -€729 | |
| Financial charges | 65/66B | €40 | €42 | +€2 | +6.1% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €462 | -€270 | -€732 | |
| Profit (loss) for the period | 9904 | €462 | -€270 | -€732 | |
| Profit (loss) for the period to be appropriated | 9905 | €462 | -€270 | -€732 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.