Dirkx: 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.
Dirkx
Largest movements
- Cash +€124,521
up €124,521 (+121.8%), from €102,275 to €226,796
mainly Other debts (+€329,803) and Net result for the year (+€144,559)
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Tangible fixed assets -€28,621
down €28,621 (-7.3%), from €391,951 to €363,330
of which Other tangible fixed assets: -€37,684
- Intangible fixed assets +€17,828
up €17,828 (+6.8%), from €261,140 to €278,968
- Deferred charges and accrued income +€12,855
up €12,855 (+19.2%), from €66,790 to €79,646
- Other debts +€329,803
up €329,803 (+28291.3%), from €1,166 to €330,968
- Profit (loss) carried forward -€259,852
down €259,852 (-100.0%), from €259,852 to €0
- Reserves -€43,960
down €43,960 (-18.2%), from €241,830 to €197,870
of which Tax-exempt reserves: -€42,100
- Debts after one year -€35,221
down €35,221 (-12.8%), from €274,296 to €239,075
- Tax, wage and social debts +€35,151
up €35,151 (+100.1%), from €35,099 to €70,251
of which Taxes: +€33,384
- Gross operating margin +€161,141
up €161,141 (+29.5%), from €545,353 to €706,494
- Staff costs +€57,932
up €57,932 (+19.4%), from €299,105 to €357,038
- Taxes +€37,121
up €37,121 (+142.8%), from €25,993 to €63,114
- Depreciation +€14,581
up €14,581 (+12.9%), from €112,827 to €127,408
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 | €940,468 | €966,952 | +€26,484 | +2.8% |
| Fixed assets | 21/28 | €653,091 | €642,298 | -€10,793 | -1.7% |
| Intangible fixed assets | 21 | €261,140 | €278,968 | +€17,828 | +6.8% |
| Tangible fixed assets | 22/27 | €391,951 | €363,330 | -€28,621 | -7.3% |
| Land and buildings | 22 | €179,302 | €177,576 | -€1,726 | -1.0% |
| Plant, machinery and equipment | 23 | €15,800 | €12,157 | -€3,643 | -23.1% |
| Furniture and vehicles | 24 | €41,230 | €55,661 | +€14,431 | +35.0% |
| Other tangible fixed assets | 26 | €155,619 | €117,935 | -€37,684 | -24.2% |
| Current assets | 29/58 | €287,377 | €324,654 | +€37,277 | +13.0% |
| Amounts receivable within one year | 40/41 | €18,312 | €18,213 | -€99 | -0.5% |
| Trade receivables | 40 | €99 | €0 | -€99 | -100.0% |
| Other amounts receivable | 41 | €18,213 | €18,213 | = | 0.0% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €102,275 | €226,796 | +€124,521 | +121.8% |
| Deferred charges and accrued income | 490/1 | €66,790 | €79,646 | +€12,855 | +19.2% |
| Total equity and liabilities | 10/49 | €940,468 | €966,952 | +€26,484 | +2.8% |
| Equity | 10/15 | €520,282 | €216,470 | -€303,812 | -58.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €241,830 | €197,870 | -€43,960 | -18.2% |
| Tax-exempt reserves | 132 | €239,970 | €197,870 | -€42,100 | -17.5% |
| Distributable reserves | 133 | €1,860 | €0 | -€1,860 | -100.0% |
| Profit (loss) carried forward | 14 | €259,852 | €0 | -€259,852 | -100.0% |
| Amounts payable | 17/49 | €420,186 | €750,482 | +€330,296 | +78.6% |
| Amounts payable after more than one year | 17 | €274,296 | €239,075 | -€35,221 | -12.8% |
| Financial debts | 170/4 | €274,296 | €239,075 | -€35,221 | -12.8% |
| Amounts payable within one year | 42/48 | €145,890 | €511,408 | +€365,517 | +250.5% |
| Current portion of amounts payable after more than one year | 42 | €75,074 | €88,798 | +€13,724 | +18.3% |
| Financial debts | 43 | €105 | €130 | +€25 | +24.3% |
| Credit institutions | 430/8 | €105 | €130 | +€25 | +24.3% |
| Trade debts | 44 | €34,447 | €21,261 | -€13,186 | -38.3% |
| Suppliers | 440/4 | €34,447 | €21,261 | -€13,186 | -38.3% |
| Taxes, remuneration and social security | 45 | €35,099 | €70,251 | +€35,151 | +100.1% |
| Taxes | 450/3 | €4,269 | €37,652 | +€33,384 | +782.1% |
| Remuneration and social security | 454/9 | €30,830 | €32,598 | +€1,768 | +5.7% |
| Other amounts payable | 47/48 | €1,166 | €330,968 | +€329,803 | +28291.3% |
| Non-recurring operating income | 76A | €32,856 | €2,376 | -€30,480 | -92.8% |
| Remuneration, social security and pensions | 62 | €299,105 | €357,038 | +€57,932 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,827 | €127,408 | +€14,581 | +12.9% |
| Other operating charges | 640/8 | €7,222 | €6,953 | -€268 | -3.7% |
| Gross operating margin | 9900 | €545,353 | €706,494 | +€161,141 | +29.5% |
| Operating profit (loss) | 9901 | €126,199 | €215,095 | +€88,896 | +70.4% |
| Financial income | 75/76B | €9,931 | €4,191 | -€5,739 | -57.8% |
| Recurring financial income | 75 | €9,931 | €4,191 | -€5,739 | -57.8% |
| Financial charges | 65/66B | €16,122 | €11,613 | -€4,509 | -28.0% |
| Recurring financial charges | 65 | €16,122 | €11,613 | -€4,509 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €120,007 | €207,673 | +€87,665 | +73.1% |
| Income taxes | 67/77 | €25,993 | €63,114 | +€37,121 | +142.8% |
| Profit (loss) for the period | 9904 | €94,015 | €144,559 | +€50,544 | +53.8% |
| Transfer from tax-exempt reserves | 789 | - | €42,100 | +€42,100 | |
| Transfer to tax-exempt reserves | 689 | €29,470 | €0 | -€29,470 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,545 | €186,659 | +€122,114 | +189.2% |
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 5 October 2026 via checked.be.