dirtydirty: 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.
dirtydirty
Largest movements
- Tangible fixed assets -€27,804
down €27,804 (-19.8%), from €140,396 to €112,592
of which Furniture and vehicles: -€18,923
- Cash +€22,714
up €22,714 (+251.0%), from €9,050 to €31,764
mainly Net result for the year (+€30,919) and Depreciation (+€27,804)
- Receivables within one year +€6,209
up €6,209 (+192.2%), from €3,230 to €9,439
of which Other amounts receivable: +€3,159
- Receivables after one year -€2,275
down €2,275 (-10.9%), from €20,868 to €18,593
- Reserves +€30,900
up €30,900 (+70.0%), from €44,160 to €75,060
- Debts after one year -€24,670
down €24,670 (-32.6%), from €75,692 to €51,022
- Tax, wage and social debts -€5,082
down €5,082 (-38.9%), from €13,061 to €7,979
- Trade debts -€3,190
down €3,190 (-53.9%), from €5,924 to €2,734
- Gross operating margin +€25,132
up €25,132 (+49.7%), from €50,536 to €75,667
- Depreciation +€11,083
up €11,083 (+66.3%), from €16,721 to €27,804
- Taxes +€4,660
up €4,660 (+56.7%), from €8,215 to €12,875
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 | €173,543 | €172,388 | -€1,155 | -0.7% |
| Fixed assets | 21/28 | €140,396 | €112,592 | -€27,804 | -19.8% |
| Tangible fixed assets | 22/27 | €140,396 | €112,592 | -€27,804 | -19.8% |
| Furniture and vehicles | 24 | €83,718 | €64,795 | -€18,923 | -22.6% |
| Other tangible fixed assets | 26 | €56,678 | €47,797 | -€8,881 | -15.7% |
| Current assets | 29/58 | €33,147 | €59,796 | +€26,649 | +80.4% |
| Amounts receivable after more than one year | 29 | €20,868 | €18,593 | -€2,275 | -10.9% |
| Other amounts receivable | 291 | €20,868 | €18,593 | -€2,275 | -10.9% |
| Amounts receivable within one year | 40/41 | €3,230 | €9,439 | +€6,209 | +192.2% |
| Trade receivables | 40 | - | €3,050 | +€3,050 | |
| Other amounts receivable | 41 | €3,230 | €6,389 | +€3,159 | +97.8% |
| Cash at bank and in hand | 54/58 | €9,050 | €31,764 | +€22,714 | +251.0% |
| Total equity and liabilities | 10/49 | €173,543 | €172,388 | -€1,155 | -0.7% |
| Equity | 10/15 | €45,308 | €76,226 | +€30,919 | +68.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €44,160 | €75,060 | +€30,900 | +70.0% |
| Distributable reserves | 133 | €44,160 | €75,060 | +€30,900 | +70.0% |
| Profit (loss) carried forward | 14 | €148 | €166 | +€19 | +12.7% |
| Amounts payable | 17/49 | €128,235 | €96,161 | -€32,074 | -25.0% |
| Amounts payable after more than one year | 17 | €75,692 | €51,022 | -€24,670 | -32.6% |
| Financial debts | 170/4 | €75,692 | €51,022 | -€24,670 | -32.6% |
| Amounts payable within one year | 42/48 | €51,070 | €43,666 | -€7,404 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €23,742 | €24,670 | +€927 | +3.9% |
| Trade debts | 44 | €5,924 | €2,734 | -€3,190 | -53.9% |
| Suppliers | 440/4 | €5,924 | €2,734 | -€3,190 | -53.9% |
| Taxes, remuneration and social security | 45 | €13,061 | €7,979 | -€5,082 | -38.9% |
| Taxes | 450/3 | €13,061 | €7,979 | -€5,082 | -38.9% |
| Other amounts payable | 47/48 | €8,343 | €8,283 | -€59 | -0.7% |
| Accrued charges and deferred income | 492/3 | €1,473 | €1,473 | -€0 | 0.0% |
| Non-recurring operating income | 76A | €13,242 | - | -€13,242 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,721 | €27,804 | +€11,083 | +66.3% |
| Other operating charges | 640/8 | €1,206 | €905 | -€300 | -24.9% |
| Gross operating margin | 9900 | €50,536 | €75,667 | +€25,132 | +49.7% |
| Operating profit (loss) | 9901 | €32,609 | €46,958 | +€14,349 | +44.0% |
| Financial income | 75/76B | €595 | €557 | -€38 | -6.4% |
| Recurring financial income | 75 | €595 | €557 | -€38 | -6.4% |
| Financial charges | 65/66B | €3,436 | €3,722 | +€286 | +8.3% |
| Recurring financial charges | 65 | €3,436 | €3,722 | +€286 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €29,768 | €43,793 | +€14,026 | +47.1% |
| Income taxes | 67/77 | €8,215 | €12,875 | +€4,660 | +56.7% |
| Profit (loss) for the period | 9904 | €21,553 | €30,919 | +€9,366 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,553 | €30,919 | +€9,366 | +43.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.