DIRKX: 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.
DIRKX
Largest movements
- Tangible fixed assets -€36,732
down €36,732 (-13.4%), from €273,642 to €236,911
of which Furniture and vehicles: -€22,286
- Cash +€15,131
up €15,131 (+51.0%), from €29,692 to €44,823
mainly Depreciation (+€39,612) and Net result for the year (+€18,494)
- Receivables within one year +€8,744
up €8,744 (+21.9%), from €39,926 to €48,670
of which Trade receivables: +€4,727
- Debts after one year -€41,115
down €41,115 (-26.7%), from €154,002 to €112,887
- Reserves +€18,494
up €18,494 (+16.7%), from €110,954 to €129,448
- Trade debts +€7,552
up €7,552 (+28.2%), from €26,743 to €34,295
- Staff costs +€12,264
new in 2025: €12,264
- Taxes -€3,529
down €3,529 (-29.3%), from €12,039 to €8,510
- Gross operating margin -€1,597
down €1,597 (-1.8%), from €88,468 to €86,872
- Financial charges -€1,251
down €1,251 (-18.7%), from €6,692 to €5,441
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 | €343,260 | €330,404 | -€12,856 | -3.7% |
| Fixed assets | 21/28 | €273,642 | €236,911 | -€36,732 | -13.4% |
| Tangible fixed assets | 22/27 | €273,642 | €236,911 | -€36,732 | -13.4% |
| Land and buildings | 22 | €186,481 | €176,793 | -€9,689 | -5.2% |
| Plant, machinery and equipment | 23 | €11,654 | €6,897 | -€4,757 | -40.8% |
| Furniture and vehicles | 24 | €75,507 | €53,221 | -€22,286 | -29.5% |
| Current assets | 29/58 | €69,617 | €93,493 | +€23,875 | +34.3% |
| Amounts receivable within one year | 40/41 | €39,926 | €48,670 | +€8,744 | +21.9% |
| Trade receivables | 40 | €31,107 | €35,833 | +€4,727 | +15.2% |
| Other amounts receivable | 41 | €8,819 | €12,836 | +€4,018 | +45.6% |
| Cash at bank and in hand | 54/58 | €29,692 | €44,823 | +€15,131 | +51.0% |
| Total equity and liabilities | 10/49 | €343,260 | €330,404 | -€12,856 | -3.7% |
| Equity | 10/15 | €119,014 | €137,508 | +€18,494 | +15.5% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €110,954 | €129,448 | +€18,494 | +16.7% |
| Distributable reserves | 133 | €110,954 | €129,448 | +€18,494 | +16.7% |
| Amounts payable | 17/49 | €224,246 | €192,896 | -€31,350 | -14.0% |
| Amounts payable after more than one year | 17 | €154,002 | €112,887 | -€41,115 | -26.7% |
| Financial debts | 170/4 | €154,002 | €112,887 | -€41,115 | -26.7% |
| Amounts payable within one year | 42/48 | €69,893 | €79,694 | +€9,800 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €41,802 | €41,115 | -€686 | -1.6% |
| Trade debts | 44 | €26,743 | €34,295 | +€7,552 | +28.2% |
| Suppliers | 440/4 | €26,743 | €34,295 | +€7,552 | +28.2% |
| Taxes, remuneration and social security | 45 | - | €1,691 | +€1,691 | |
| Remuneration and social security | 454/9 | - | €1,691 | +€1,691 | |
| Other amounts payable | 47/48 | €1,348 | €2,592 | +€1,244 | +92.2% |
| Accrued charges and deferred income | 492/3 | €350 | €315 | -€35 | -10.0% |
| Remuneration, social security and pensions | 62 | - | €12,264 | +€12,264 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,427 | €39,612 | +€185 | +0.5% |
| Other operating charges | 640/8 | €3,055 | €2,916 | -€139 | -4.5% |
| Gross operating margin | 9900 | €88,468 | €86,872 | -€1,597 | -1.8% |
| Operating profit (loss) | 9901 | €45,986 | €32,079 | -€13,907 | -30.2% |
| Financial income | 75/76B | €310 | €366 | +€55 | +17.8% |
| Recurring financial income | 75 | €310 | €366 | +€55 | +17.8% |
| Financial charges | 65/66B | €6,692 | €5,441 | -€1,251 | -18.7% |
| Recurring financial charges | 65 | €6,692 | €5,441 | -€1,251 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €39,603 | €27,003 | -€12,600 | -31.8% |
| Income taxes | 67/77 | €12,039 | €8,510 | -€3,529 | -29.3% |
| Profit (loss) for the period | 9904 | €27,565 | €18,494 | -€9,071 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,565 | €18,494 | -€9,071 | -32.9% |
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 18 October 2026 via checked.be.