DIRKX CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets -€5,467
down €5,467 (-85.8%), from €6,369 to €902
of which Furniture and vehicles: -€5,073
- Receivables within one year -€5,291
down €5,291 (-67.3%), from €7,867 to €2,576
of which Trade receivables: -€4,900
- Current investments +€2,386
new in 2025: €2,386
- Deferred charges and accrued income -€378
down €378 (-54.2%), from €697 to €319
- Trade debts -€17,370
down €17,370 (-80.8%), from €21,503 to €4,133
- Profit (loss) carried forward +€15,399
up €15,399 (+24.0%), from -€64,137 to -€48,738
- Other debts -€9,041
down €9,041 (-44.7%), from €20,226 to €11,185
- Short-term financial debts +€2,216
new in 2025: €2,216
- Gross operating margin +€76,971
up €76,971, from -€58,109 to €18,862
- Other operating charges -€2,082
down €2,082 (-69.5%), from €2,995 to €913
- Depreciation -€1,600
down €1,600 (-62.2%), from €2,574 to €974
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 | €14,979 | €6,183 | -€8,796 | -58.7% |
| Fixed assets | 21/28 | €6,369 | €902 | -€5,467 | -85.8% |
| Tangible fixed assets | 22/27 | €6,369 | €902 | -€5,467 | -85.8% |
| Plant, machinery and equipment | 23 | €394 | - | -€394 | |
| Furniture and vehicles | 24 | €5,975 | €902 | -€5,073 | -84.9% |
| Current assets | 29/58 | €8,610 | €5,281 | -€3,329 | -38.7% |
| Amounts receivable within one year | 40/41 | €7,867 | €2,576 | -€5,291 | -67.3% |
| Trade receivables | 40 | €7,400 | €2,500 | -€4,900 | -66.2% |
| Other amounts receivable | 41 | €467 | €76 | -€391 | -83.7% |
| Current investments | 50/53 | - | €2,386 | +€2,386 | |
| Cash at bank and in hand | 54/58 | €46 | - | -€46 | |
| Deferred charges and accrued income | 490/1 | €697 | €319 | -€378 | -54.2% |
| Total equity and liabilities | 10/49 | €14,979 | €6,183 | -€8,796 | -58.7% |
| Equity | 10/15 | -€26,939 | -€11,540 | +€15,399 | +57.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,198 | €35,198 | = | 0.0% |
| Distributable reserves | 133 | €35,198 | €35,198 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,137 | -€48,738 | +€15,399 | +24.0% |
| Amounts payable | 17/49 | €41,918 | €17,723 | -€24,195 | -57.7% |
| Amounts payable within one year | 42/48 | €41,918 | €17,723 | -€24,195 | -57.7% |
| Financial debts | 43 | - | €2,216 | +€2,216 | |
| Credit institutions | 430/8 | - | €2,216 | +€2,216 | |
| Trade debts | 44 | €21,503 | €4,133 | -€17,370 | -80.8% |
| Suppliers | 440/4 | €21,503 | €4,133 | -€17,370 | -80.8% |
| Taxes, remuneration and social security | 45 | €189 | €189 | = | 0.0% |
| Taxes | 450/3 | €189 | €189 | = | 0.0% |
| Other amounts payable | 47/48 | €20,226 | €11,185 | -€9,041 | -44.7% |
| Remuneration, social security and pensions | 62 | - | €53 | +€53 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,574 | €974 | -€1,600 | -62.2% |
| Other operating charges | 640/8 | €2,995 | €913 | -€2,082 | -69.5% |
| Non-recurring operating charges | 66A | - | €1,186 | +€1,186 | |
| Gross operating margin | 9900 | -€58,109 | €18,862 | +€76,971 | |
| Operating profit (loss) | 9901 | -€63,678 | €15,736 | +€79,414 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €459 | €342 | -€117 | -25.5% |
| Recurring financial charges | 65 | €459 | €342 | -€117 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | -€64,137 | €15,399 | +€79,536 | |
| Profit (loss) for the period | 9904 | -€64,137 | €15,399 | +€79,536 | |
| Profit (loss) for the period to be appropriated | 9905 | -€64,137 | €15,399 | +€79,536 |
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 7 October 2026 via checked.be.