Dirkx Building Consultancy: 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 Building Consultancy
Largest movements
- Receivables within one year +€13,713
up €13,713 (+61.8%), from €22,196 to €35,909
of which Trade receivables: +€18,778
- Cash -€10,695
down €10,695 (-25.2%), from €42,385 to €31,690
mainly Contributions, distributions and other (-€77,464) and Receivables within one year (-€13,713)
- Tangible fixed assets +€2,941
up €2,941 (+101%), from €2,924 to €5,865
of which Furniture and vehicles: +€1,946
- Other debts +€31,985
new in 2025: €31,985
- Profit (loss) carried forward -€28,641
down €28,641 (-60.3%), from €47,464 to €18,823
- Tax, wage and social debts +€2,569
up €2,569 (+14.1%), from €18,263 to €20,832
of which Taxes: +€4,769
- Gross operating margin +€31,009
up €31,009 (+93.2%), from €33,258 to €64,267
- Taxes +€5,959
up €5,959 (+83.2%), from €7,162 to €13,121
- Other operating charges +€654
up €654 (+592%), from €110 to €765
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 | €67,747 | €74,325 | +€6,578 | +9.7% |
| Fixed assets | 21/28 | €2,924 | €5,865 | +€2,941 | +101% |
| Tangible fixed assets | 22/27 | €2,924 | €5,865 | +€2,941 | +101% |
| Plant, machinery and equipment | 23 | - | €1,241 | +€1,241 | |
| Furniture and vehicles | 24 | €797 | €2,743 | +€1,946 | +244% |
| Other tangible fixed assets | 26 | €2,127 | €1,882 | -€246 | -11.6% |
| Current assets | 29/58 | €64,822 | €68,460 | +€3,637 | +5.6% |
| Amounts receivable within one year | 40/41 | €22,196 | €35,909 | +€13,713 | +61.8% |
| Trade receivables | 40 | €17,131 | €35,909 | +€18,778 | +110% |
| Other amounts receivable | 41 | €5,065 | €0 | -€5,065 | -100% |
| Cash at bank and in hand | 54/58 | €42,385 | €31,690 | -€10,695 | -25.2% |
| Deferred charges and accrued income | 490/1 | €242 | €861 | +€619 | +255% |
| Total equity and liabilities | 10/49 | €67,747 | €74,325 | +€6,578 | +9.7% |
| Equity | 10/15 | €48,464 | €19,823 | -€28,641 | -59.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,464 | €18,823 | -€28,641 | -60.3% |
| Amounts payable | 17/49 | €19,283 | €54,502 | +€35,219 | +183% |
| Amounts payable within one year | 42/48 | €19,283 | €54,502 | +€35,219 | +183% |
| Trade debts | 44 | €1,020 | €1,685 | +€665 | +65.1% |
| Suppliers | 440/4 | €1,020 | €1,685 | +€665 | +65.1% |
| Taxes, remuneration and social security | 45 | €18,263 | €20,832 | +€2,569 | +14.1% |
| Taxes | 450/3 | €16,063 | €20,832 | +€4,769 | +29.7% |
| Remuneration and social security | 454/9 | €2,200 | €0 | -€2,200 | -100% |
| Other amounts payable | 47/48 | - | €31,985 | +€31,985 | |
| Remuneration, social security and pensions | 62 | - | €39 | +€39 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €824 | €1,369 | +€546 | +66.2% |
| Other operating charges | 640/8 | €110 | €765 | +€654 | +592% |
| Gross operating margin | 9900 | €33,258 | €64,267 | +€31,009 | +93.2% |
| Operating profit (loss) | 9901 | €32,324 | €62,094 | +€29,770 | +92.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +400% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +400% |
| Financial charges | 65/66B | €158 | €150 | -€8 | -5.0% |
| Recurring financial charges | 65 | €158 | €150 | -€8 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €32,166 | €61,944 | +€29,778 | +92.6% |
| Income taxes | 67/77 | €7,162 | €13,121 | +€5,959 | +83.2% |
| Profit (loss) for the period | 9904 | €25,004 | €48,823 | +€23,819 | +95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,004 | €48,823 | +€23,819 | +95.3% |
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 28 October 2026 via checked.be.