DIRKX Development: 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 Development
Largest movements
- Stocks and contracts -€127,201
down €127,201 (-43.0%), from €295,810 to €168,608
- Cash -€18,622
down €18,622 (-12.9%), from €144,198 to €125,576
mainly Short-term financial debts (-€130,000) and Tax, wage and social debts (-€19,164)
- Receivables within one year +€10,741
up €10,741 (+3.2%), from €331,710 to €342,451
of which Other amounts receivable: +€12,279
- Short-term financial debts -€130,000
no longer reported in 2025 (was €130,000)
- Trade debts +€19,672
up €19,672 (+3210.7%), from €613 to €20,285
- Tax, wage and social debts -€19,164
down €19,164 (-98.2%), from €19,521 to €357
- Profit (loss) carried forward -€15,118
down €15,118 (-3.9%), from €383,409 to €368,291
- Accrued charges and deferred income +€10,000
new in 2025: €10,000
- Other operating charges -€33,741
down €33,741 (-99.1%), from €34,036 to €295
- Gross operating margin -€25,520
down €25,520, from €16,298 to -€9,222
- Financial charges -€5,945
down €5,945 (-65.9%), from €9,014 to €3,070
- Staff costs +€502
no longer reported in 2025 (was -€502)
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 | €785,117 | €653,267 | -€131,850 | -16.8% |
| Fixed assets | 21/28 | €13,025 | €16,233 | +€3,208 | +24.6% |
| Tangible fixed assets | 22/27 | €8,025 | €11,233 | +€3,208 | +40.0% |
| Land and buildings | 22 | - | €5,754 | +€5,754 | |
| Furniture and vehicles | 24 | €8,025 | €5,478 | -€2,547 | -31.7% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €772,092 | €637,035 | -€135,058 | -17.5% |
| Stocks and contracts in progress | 3 | €295,810 | €168,608 | -€127,201 | -43.0% |
| Stocks | 30/36 | €295,810 | €168,608 | -€127,201 | -43.0% |
| Amounts receivable within one year | 40/41 | €331,710 | €342,451 | +€10,741 | +3.2% |
| Trade receivables | 40 | €42,884 | €41,346 | -€1,538 | -3.6% |
| Other amounts receivable | 41 | €288,826 | €301,105 | +€12,279 | +4.3% |
| Cash at bank and in hand | 54/58 | €144,198 | €125,576 | -€18,622 | -12.9% |
| Deferred charges and accrued income | 490/1 | €375 | €400 | +€25 | +6.7% |
| Total equity and liabilities | 10/49 | €785,117 | €653,267 | -€131,850 | -16.8% |
| Equity | 10/15 | €447,669 | €432,551 | -€15,118 | -3.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €51,860 | €51,860 | = | 0.0% |
| Distributable reserves | 133 | €51,860 | €51,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €383,409 | €368,291 | -€15,118 | -3.9% |
| Amounts payable | 17/49 | €337,448 | €220,717 | -€116,732 | -34.6% |
| Amounts payable within one year | 42/48 | €337,448 | €210,717 | -€126,732 | -37.6% |
| Financial debts | 43 | €130,000 | - | -€130,000 | |
| Credit institutions | 430/8 | €130,000 | - | -€130,000 | |
| Trade debts | 44 | €613 | €20,285 | +€19,672 | +3210.7% |
| Suppliers | 440/4 | €613 | €20,285 | +€19,672 | +3210.7% |
| Taxes, remuneration and social security | 45 | €19,521 | €357 | -€19,164 | -98.2% |
| Taxes | 450/3 | €19,521 | €357 | -€19,164 | -98.2% |
| Other amounts payable | 47/48 | €187,315 | €190,075 | +€2,760 | +1.5% |
| Accrued charges and deferred income | 492/3 | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | -€502 | - | +€502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,722 | €2,672 | -€50 | -1.8% |
| Other operating charges | 640/8 | €34,036 | €295 | -€33,741 | -99.1% |
| Gross operating margin | 9900 | €16,298 | -€9,222 | -€25,520 | |
| Operating profit (loss) | 9901 | -€19,959 | -€12,189 | +€7,770 | +38.9% |
| Financial income | 75/76B | - | €141 | +€141 | |
| Recurring financial income | 75 | - | €141 | +€141 | |
| Financial charges | 65/66B | €9,014 | €3,070 | -€5,945 | -65.9% |
| Recurring financial charges | 65 | €9,014 | €3,070 | -€5,945 | -65.9% |
| Profit (loss) for the period before taxes | 9903 | -€28,973 | -€15,118 | +€13,855 | +47.8% |
| Profit (loss) for the period | 9904 | -€28,973 | -€15,118 | +€13,855 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,973 | -€15,118 | +€13,855 | +47.8% |
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 10 October 2026 via checked.be.